Le congé parental : droit ou privilège pour les médecins ?

 In Famille

Le congé parental : droit ou privilège pour les médecins ?

Nous avons eu plus de naissances que d’incorporations de médecins cette année ! » C’est ainsi qu’un collègue planificateur financier travaillant avec des médecins m’accueillait à ses bureaux au début de l’année.

Plus tard au cours de la dernière saison d’impôt, nous avons pu constater qu’effectivement, un grand nombre de médecins avaient bénéficié de congés de maternité en 2013.

 

Une popularité croissante

Force est de constater, à la lumière des statistiques obtenues des deux fédérations, que les médecins profitent de plus en plus des congés de maternité tel qu’illustré au tableau 1.

Les 32381 femmes médecins âgées de moins de 40 ans et inscrites au tableau du Collège ont été prolifiques depuis quelques années. Un article récent publié dans Le Spécialiste soulignait d’ailleurs que le taux de fécondité des docteures est en effet supérieur à celui de la population québécoise en général.

Parallèlement, il s’est fait 1495 incorporations au Québec en 2013, pour un total d’incorporations de 7811 au 31 décembre 2013, soit près de 40 % des médecins.

 

Quels sont les régimes existants pour les médecins ?

Les médecins ont principalement accès à deux régimes de congés parentaux :

  • Les programmes d’allocation de maternité négociés respectivement avec le gouvernement par les deux fédérations (FMOQ et FMSQ) et payés par la RAMQ.
  • Le Régime québécois d’assurance parentale (RQAP) offert par le gouvernement du Québec à tous les travailleurs québécois admissibles.

Certains pools de médecins (par exemple la Société de médecins de l’Université de Sherbrooke) offrent aussi des programmes aux médecins qui prennent un congé de maternité. Les médecins résidents peuvent également bénéficier d’avantages semblables à ceux des autres employés du gouvernement leur garantissant un pourcentage de leur revenu net. Ces régimes ne seront cependant pas analysés dans cet article, car ils débordent du cadre général.

Programmes d’allocations de maternité versées par la RAMQ

Le tableau qui suit illustre les principales caractéristiques des deux programmes d’allocations de maternité négociées par la FMOQ et la FMSQ.

Par ailleurs, les médecins en début de pratique sont aussi admissibles aux programmes dans la mesure où elles ont cumulé un minimum de 10 semaines de pratique.

Jusqu’à ce jour, aucune allocation n’est payable au père, mais des négociations sont en cours à cet effet.

Le Régime québécois d’assurance parentale (RQAP)

Le RQAP a été introduit en janvier 2006 et s’adresse à tous les travailleurs québécois. Compte tenu de leurs revenus généralement supérieurs aux gains maximum annuels requis de 69 000 $, les médecins ont droit aux prestations maximales de 41 475 $ selon le régime de base d’une durée maximale de 50 semaines ou de 39 800 $ selon le régime particulier d’une durée maximale de 40 semaines (Tableau 3). Le RQAP prévoit également des prestations exclusives au père au montant de 4 645 $ pour une durée de 5 semaines selon le régime de base ou de 2985 $ pour 3 semaines selon le régime particulier. Le congé peut commencer au plus tôt 16 semaines avant la naissance et au plus tard 18 semaines après la naissance. Le choix du régime de base ou du régime particulier s’effectue au moment de la demande et est irrévocable. Toutefois, les parents peuvent se prévaloir d’un congé d’une durée plus courte que 50 ou 40 semaines une fois le choix effectué.

 

Éléments de planification : Chevauchement à éviter

Il est important de noter que les prestations du RQAP sont réduites dollar pour dollar par les revenus de travail ainsi que par l’allocation de maternité de la RAMQ qui serait reçue au cours de la même période.Étant donné que les allocations hebdomadaires de maternité de la RAMQ (1 520 $ dans le cas de la FMOQ et 2 400 $ dans le cas de la FMSQ) sont supérieures aux prestations du RQAP, ces dernières seraient réduites à zéro en cas de chevauchement.

Afin de maximiser les bénéfices des deux régimes, il est préférable de réclamer d’abord l’allocation de maternité de la RAMQ d’une durée de 12 semaines et par la suite, les prestations du RQAP. Il est à noter que bien que l’allocation de maternité de la RAMQ soit versée personnellement au médecin, on peut considérer qu’elle appartient à la compagnie au même titre que les honoraires professionnels versés à la compagnie. À cet effet, le médecin devrait la transférer dans le compte de sa compagnie2. L’allocation de la RAMQ transférée à la compagnie ne viendra pas réduire la prestation du RQAP qui est d’un peu plus de 900 $ par semaine, et ce, même s’il y a chevauchement dans la période.

En outre, la compagnie du médecin ne doit pas lui verser de salaire au cours de cette période. Par contre, elle pourrait verser un dividende sans réduire la prestation du RQAP pendant la même période.

 

Acomptes provisionnels

Il faut aussi considérer que le revenu annuel d’un médecin qui prend un congé de maternité sera généralement inférieur à ses revenus habituels. De son côté, le fisc continuera à demander des acomptes provisionnels élevés en fonction des revenus des deux années précédentes. Il est par contre permis de diminuer ses acomptes en fonction des impôts réels prévus pour l’année du congé de maternité.

Enfin, il est à noter qu’il n’y a aucun impôt retenu sur l’allocation de maternité de 12 semaines versée par la RAMQ et que le RQAP ne prélève que la déduction d’impôt minimale de 21 % (10 % au fédéral et 11 % au provincial) sur ses prestations.

Aussi, il est essentiel de faire une estimation des impôts pour l’année du congé de maternité afin de ne pas trop réduire les acomptes provisionnels, car le cas échéant, le fisc peut facturer des intérêts s’élevant jusqu’à 16 %. Une mesure préventive pourrait être de cotiser au REER dans les 60 jours qui suivent l’année du congé de maternité de façon à éponger un solde d’impôt imprévu. La déduction pourrait aussi être conservée pour l’année qui suit, si cela s’avère plus avantageux.

Rabais sur les cotisations

Le Collège des médecins ainsi que plusieurs associations professionnelles réduisent leur cotisation pendant la période du congé de maternité dans la mesure où le médecin les avise.

 

Médecins incorporés, salaire requis de 72 500 $

Lorsqu’un médecin est incorporé, sa compagnie devra lui verser un salaire d’au moins 72 500 $ dans l’année qui précède la nais­sance afin qu’il ait droit à la prestation hebdomadaire maximale du RQAP, de l’ordre de 41 475 $ selon le régime de base ou de 39 800 $ selon le régime particulier. En effet, le RQAP n’évalue pas la rémunération du médecin incorporé en fonction des honoraires que la RAMQ verse à sa compagnie, mais bien en fonction du salaire que la compagnie verse au médecin.

Quelles démarches ?

FMOQ
Au moins deux mois avant la date projetée du congé, aller sur le site de la FMOQ sous les onglets Rémunération/Avantages et remboursements/Congés de maternité et d’adoption et cliquer sur le lien Les étapes à suivre. D’abord, remplir la demande d’adhésion et l’expédier par la poste à la FMOQ en joignant un certificat médi­cal attestant de la naissance à venir. Ensuite, il faut remplir un formulaire d’autorisation de divulgation de renseignements à faire parvenir à la RAMQ.

FMSQ
La démarche est très semblable à celle de la FMOQ. Au moins deux mois avant la date projetée du congé, aller sur le site de la FMSQ sous les onglets Pour les médecins/Documents de référence/Congés parentaux. Il faut remplir la demande d’adhésion qui peut être expédiée par la poste à la FMSQ accompagné d’un certificat médical attestant de la naissance à venir. Par la suite, il faut remplir un formulaire d’autorisation de divulgation de renseignements à faire parvenir à la RAMQ.

RQAP
Dès que vous connaissez la date à partir de laquelle vous allez cesser de recevoir les allocations de maternité de votre fédération, présentez une demande auprès du RQAP par téléphone (1­-888-­610-­7727) ou en utilisant les services en ligne du RQAP(1).
En plus des informations personnelles de base, il faudra fournir des renseignements tels que la date d’arrêt de rémunération, l’annexe L de votre rapport d’impôt du Québec où apparaissent vos revenus de profession et les renseignements bancaires aux fins du dépôt direct.

 

Conclusion

On peut constater que tant le gouvernement que les fédérations ont fait des efforts au cours des dernières années pour favoriser les congés de maternité auprès des médecins et que ces efforts portent fruits.

Comme on peut également le voir, plusieurs relations sont possibles entre les régimes proposés et les stratégies d’optimisation des revenus. Aussi, il serait approprié de consulter votre planificateur financier et votre comptable afin de vous assurer d’effectuer les meilleurs choix qui s’appliquent selon votre situation familiale. Dans le futur, nous verrons probablement naître des congés parentaux plus généreux pour les pères médecins.

Références

1. http://www.cmq.org/fr/Public/TravailObligations/Statistiques/RepartitionAge.aspx
2. Allocations de maternité, RQAP et exercice en société, Me Michel Desrosiers, Le Médecin du Québec, volume 46, numéro 1, Janvier 2011

Showing 119 comments
  • Fimaquaps

    Useful information for every pregnant. Diseases pregnant wome , childbirth and development baby. A number of useful and advice for pregnant women. Birth child – happiness in home. It is necessary ready to the appearance of baby.

    Pregnant can not know everything. She must be assistant. Recommend to necessary period exact solution. Did the baby get sick? Appear difficulties with bearing? There are questions for learning baby? At all problems will answer experts and experienced moms.
    how to reduce swelling while pregnant

  • KIRAlors

    To determine internal swelling is difficult enough, therefore, consequently, they influence the body for a long time, which threatens the normal fetus. Fluids are dangerous because they break blood circulation. Similar situation leads to worsening feeding and the breath baby, formed hypoxia.
    Fighting such a pathology should be done with the help of correction feeding and special exercises so that water does not stay tissues. If expectant mother is resting, then under the feet preferably put a cushion or pillow to improve the blood circulation of tired legs. Do not long time to sit or stand, as this leads to stagnation in the body. It is recommended that the knee-elbow position several times a day in order to increase blood flow.
    how to reduce swelling during pregnancy

  • STEWJemi

    There are different ways to fry tomatoes, but each of them will require cook to spend row hours in the kitchen, so this food is usually better correct do on weekends or for special occasions. When tomatoes are roasted, they get a deep taste and are combined with seafood, antipasto and other roasted vegetables. Moreover, they are perfectly suitable for use in the baking industry, in making bread or cake with custard.
    http://stewedtomatoes.top/homemade-stewed-tomatoes-recipe

  • KIRAlors

    To determine internal swelling is difficult enough, therefore, consequently, they influence the body for a long time, which threatens the normal fetus. Fluids are dangerous because they break blood circulation. Similar situation leads to worsening feeding and the breath baby, created hypoxia.
    Fighting such a pathology should be done with the help of correction feeding and special exercises so that water does not stay tissues. If the woman is resting, then under the feet preferably put a cushion or pillow to improve the blood circulation of tired legs. Do not long time to sit or stand, as this leads to stagnation in the body. It is recommended that the knee-elbow position several times a day in order to increase blood flow.
    how to reduce swelling while pregnant

  • Mirkavora

    Peels help to eliminate from the greater part age changes of the skin layer. operations effective at any time, shown for skin of any species. After non-traumatic peeling disappear minor wrinkles, skin turns out young, without wrinkles. Adaptation – 3 days. an Average peeling efficiently copes wrinkles (expression, age, smoothing hardly noticeable scars, eliminates spots.
    Regeneration – seven days. Profound peeling conducting in the beauty medical facilities. This is maximum efficient operation, however requires long term rehabilitation – about four weeks.
    chemical peel before and after photos

  • KulMits

    Lump armpit delivers inconvenience, pain when moving. to Postpone visit doctor cannot be. Formation under the muscle cavity may become cancer illness. But more often it is consequences excessive use antiperspirants, non-compliance rules personal hygiene, increased sweating. Inflammation triggers narrow blouse, polluted razor, the infection.
    [url=http://armpit.info/painful-lump-under-armpit]painful lump under armpit[/url]
    Discomfort under the arm, redness, lump becoming warm? This is the ulcer that should operated on, next drink antibiotics. In the first stage treat ointments, anti-inflammatory medicines. When the process is started, the required surgery.

  • Cryptojara

    Bitcoin normalmente relacionam-se a grupo digitais de dinheiro. Ela vive exclusivamente em formato virtual. Apesar de sua real trocados por produtos, servicos ou convencionais dinheiro.
    Bitcoin especifico. Ela nao funcionando com as atividades dos bancos, nao tem fisico aspecto, e desde o inicio criada desregulada e descentralizada.
    Se simples palavras, o que e o bitcoin e digital financas, que sao extraidas em computacao dispositivos e circulam no proprio sistema de seu leis.
    [url=https://bitcoinpor.top/yuan-enfraquece-ainda-mais-a-nova-dificuldade]dificuldade bitcoin atual[/url]

  • furtdso linopv

    Just desire to say your article is as surprising. The clearness in your post is simply great and i can assume you are an expert on this subject. Well with your permission let me to grab your RSS feed to keep updated with forthcoming post. Thanks a million and please continue the gratifying work.

  • YolloCit

    I started reading about the Essen 2018 games back in August, and Valparaiso was one of the ones which I quickly focused on. I have generally been a fan
    [url=http://gaselectricity.in/the-academies-career-coaching-and-career]coaching[/url]
    Abbas hospitalized with pneumonia and poses for photo with cartoon depicting idf soldier gassing baby yeshiva world news mp electricity bill payment online indore

  • Annicync

    Far Eastern countries are my favourite holiday destinations and would definitely not say no if I got dispatched to either Tokyo, Seoul or Hong Kong for a…
    [url=http://anoxia.info/social-science-environmental-health-research]social anxiety disorder meaning in hindi[/url]
    Noticias – blog kveloce i+d+i – investigaciГіn, desarrollo e innovaciГіn anoxia at birth

  • YolloCit

    VIRGIN YORK — The U.DUE SOUTH electricity through wood. Environmental Security Direction has hardbacked away a broadcast of planned switch to the nation’s biofuels procedure astern a huge repercus
    [url=http://gaselectricity.in/mps-art-therapy-a-2-year-graduate-program-at-sva]religion spirituality[/url]
    My body discharges electricity – health – nigeria static electricity diagram

  • Annicync

    [show abstract] [hide abstract] ABSTRACT: neuroimaging of opiate-dependent individuals indicates both altered brain structure and function. Magnetic…
    [url=http://anoxia.info/what-is-a-co-occurring-disorder-anxiety-attack]anxiety attack causes and treatment[/url]
    The open to goodness facts on improving upon essay producing – chip mong group anoxic brain injury recovery stages

  • ZukSeni

    Students experienced a comprehensive presentation on a variety of Medspa treatments. The presentation was followed by a Micro-needling demonstration. performed on Ray.
    [url=https://chemicalpeel.in/category/chemical-peel-results]chemical peel results[/url]
    Dermaceutic is also a range of chemical peels used by skin care specialists. Ask your facial rejuvenation specialist for advidemia.edu

  • BTCCep

    Finalmente llegamos a ver a Incredibles 2 durante este fin de semana pasado, una pelГ­cula que habГ­a sido viendo hacia adelante a mГЎs de lo que
    [url=http://bitcoinsp.info/olympus-sp-815uz-manual-del-usuario-y]producto muy[/url]
    Trabajo en curso David Olsan Photography Blog compra bitcoins con paypal

  • tinyurl.com

    You actually make it seem so easy with your presentation but I find this topic to be actually something which I think I
    would never understand. It seems too complicated and extremely broad for me.

    I’m looking forward for your next post, I will try to get the hang
    of it!

  • ZycWibe

    En la noche del Super Bowl, irracionalmente decidГ­ probar el REx en mi (razonablemente) nuevo i3. Al regresar de una fiesta (en un grupo de derecho de
    [url=https://beneficiosdesegurosocial.cf/vrm-departamento-de-vehiculos-automotores-bases-de]carolina del sur[/url]
    Servidores dedicados de alojamiento de servidores alojamiento web bГєsqueda de seguridad social formas de discapacidad Obtenga una nueva tarjeta de seguridad social, nГєmero de telГ©fono de seguridad social, cambio de nombre de seguridad social, oficina de administraciГіn de seguridad social, oficinas de seguridad social

  • minecraft

    Hmm it seems like your site ate my first comment (it was super long) so I guess I’ll just sum it up what I had
    written and say, I’m thoroughly enjoying your blog.
    I too am an aspiring blog writer but I’m still new to the whole thing.

    Do you have any helpful hints for rookie blog writers?
    I’d really appreciate it.

  • minecraft

    Can I simply say what a relief to discover a person that truly understands what they’re discussing on the web.

    You certainly understand how to bring an issue to light and make it important.
    More people really need to look at this and understand this side of
    your story. I was surprised you aren’t more popular since you certainly possess the gift.

  • TomFaw

    Venas mayores de las extremidades inferiores. El tipo mГЎs comГєn de tromboembolia venosa es la trombosis venosa profunda, que ocurre con mayor frecuencia
    [url=http://escoliosislumbar.info/las-redes-son-una-excusa-para-no-mirarnos-los-ojos]ready player[/url]
    Espondilosis lumbar quГ© es, sГ­ntomas, causas y tratamiento fisioterapia online preparacion para radiografia de columna lumbosacra sanitas

  • minecraft

    That is a great tip particularly to those fresh to the blogosphere.
    Short but very precise information… Thank you for sharing this one.

    A must read article!

  • minecraft

    Amazing! This blog looks exactly like my old one!

    It’s on a totally different topic but it has pretty much the same page layout and
    design. Great choice of colors!

  • BOLdrorp

    have a really painful lump under armpit please help? | Yahoo Answers
    [url=http://armpit.info/how-much-should-you-worry-about-painful-lump-under-armpit/]lump under armpit hurts[/url]

  • minecraft

    Hey would you mind sharing which blog platform you’re using?
    I’m planning to start my own blog in the near future but I’m having a tough time
    selecting between BlogEngine/Wordpress/B2evolution and Drupal.
    The reason I ask is because your design seems different then most blogs and
    I’m looking for something unique. P.S Sorry
    for getting off-topic but I had to ask!

  • minecraft

    hey there and thank you for your info – I’ve certainly picked up
    anything new from right here. I did however expertise several technical
    issues using this website, since I experienced to reload the
    web site a lot of times previous to I could get
    it to load correctly. I had been wondering if your hosting is OK?
    Not that I am complaining, but sluggish loading instances times will often affect your placement in google and could
    damage your quality score if advertising and marketing with Adwords.
    Anyway I am adding this RSS to my e-mail and can look
    out for a lot more of your respective exciting content.
    Make sure you update this again soon.

  • Udosig

    A Articulação Temporomandibular (ATM) consiste na cabeça da fossa mandibular e mandibular do osso temporal. Um disco articular fibrocartilaginoso separa
    [url=https://arthrosis.ml/2018/12]l arthrose[/url]

  • gamefly

    Every weekend i used to pay a quick visit this
    website, as i want enjoyment, since this this web site conations truly pleasant funny stuff too.

  • gamefly

    My spouse and I stumbled over here from a different web address and
    thought I might check things out. I like what I see so i am just following you.

    Look forward to looking at your web page for a second time.

  • gamefly free trial

    Good post. I learn something new and challenging on blogs
    I stumbleupon every day. It’s always interesting
    to read content from other writers and use something from other websites.

  • gamefly free trial

    Great beat ! I would like to apprentice while you amend
    your site, how can i subscribe for a blog site?
    The account helped me a acceptable deal. I had been a little bit acquainted of this your broadcast provided bright clear concept

  • gamefly

    Greetings from Carolina! I’m bored at work so I decided to check out your blog
    on my iphone during lunch break. I love the knowledge you present
    here and can’t wait to take a look when I get home. I’m shocked at
    how quick your blog loaded on my phone .. I’m not even using WIFI, just 3G ..

    Anyways, excellent site!

  • Bernunorm

    01.24.17 Israeli forces spray weed killers near Gaza, burn Palestinian crops Maan News. 03.19.2018 Israel is intensifying its war on Gaza farmers The New Arab by Ali Adam. Israeli crop dusters spraying poisons on Gaza crops.
    http://magdalenabus.tk/page/dry-burning-lips/

  • Dencek

    Find Dental Hygienist Jobs in Poulsbo, WA on Kitsap Sun. A well-known, privately owned dental office in a small community near Seattle is seeking a talented
    [url=http://bobijoel.ml/page/dental-hygienist-pay/]Dental hygienist pay[/url]

  • gamefly free trial

    Way cool! Some extremely valid points! I appreciate you penning this post and also the
    rest of the site is really good.

  • free minecraft

    continuously i used to read smaller articles
    that also clear their motive, and that is also happening
    with this piece of writing which I am reading at this time.

  • Hi there to all, it’s actually a pleasant for me to pay a
    visit this site, it consists of priceless Information.

  • Heya i am for the first time here. I came across this board and I
    find It really helpful & it helped me out much. I hope to provide one thing back and help others like you
    helped me.

  • minecraft free

    Hi! This is my first comment here so I just wanted to give a quick shout out and say I truly enjoy
    reading your articles. Can you suggest any other blogs/websites/forums that deal with the same topics?

    Many thanks!

  • Very good post. I will be experiencing some of these issues as well..

  • g

    Wow that was odd. I just wrote an really long comment but after I clicked submit my comment didn’t appear.
    Grrrr… well I’m not writing all that over again. Regardless, just wanted
    to say excellent blog!

  • Everything is very open with a clear explanation of the issues.

    It was definitely informative. Your website is
    very useful. Many thanks for sharing!

  • g

    Hey! I know this is kinda off topic however I’d figured I’d ask.
    Would you be interested in trading links or
    maybe guest authoring a blog article or vice-versa?
    My website discusses a lot of the same topics as yours and I believe we could greatly benefit
    from each other. If you happen to be interested feel free
    to shoot me an email. I look forward to hearing from you!

    Fantastic blog by the way!

  • g

    It’s truly very difficult in this full of activity life
    to listen news on TV, so I only use the web for that purpose,
    and obtain the latest news.

  • minecraft download

    No matter if some one searches for his necessary
    thing, so he/she wants to be available that in detail, thus that thing
    is maintained over here.

  • Its such as you read my mind! You appear to understand so much approximately this, such as you wrote the book in it or something.
    I feel that you simply could do with a few p.c.
    to pressure the message home a little bit, but instead of that, that is excellent blog.

    A great read. I’ll definitely be back.

  • Link exchange is nothing else however it is only placing the other person’s
    web site link on your page at appropriate place and other person will
    also do same for you.

  • minecraft free

    Good web site you have here.. It’s hard to find good quality writing
    like yours nowadays. I really appreciate people like you! Take care!!

  • I’m really enjoying the design and layout of your blog.
    It’s a very easy on the eyes which makes it much more enjoyable for me to come here and visit more often. Did you hire out a developer to create your theme?
    Superb work!

  • You have made some really good points there. I looked on the internet to find out more about the issue and found
    most people will go along with your views
    on this site.

  • Hello it’s me, I am also visiting this site on a regular basis, this website is really good and the viewers are actually
    sharing pleasant thoughts.

  • I all the time used to read article in news papers but now as I am a user of web therefore from now I am using net
    for articles or reviews, thanks to web.

  • gamefly free trial

    I am not sure where you are getting your information, but good topic.
    I must spend a while learning more or working out more.
    Thanks for magnificent information I was searching for this info for my mission.

  • Oh my goodness! Incredible article dude! Many thanks, However I am
    going through problems with your RSS. I don’t
    know the reason why I cannot subscribe to it. Is there anybody having similar RSS issues?
    Anyone who knows the solution can you kindly respond?
    Thanks!!

  • gamefly free trial

    You could certainly see your enthusiasm in the article you write.

    The world hopes for even more passionate writers like you who are not
    afraid to say how they believe. Always follow your heart.

  • gamefly free trial

    It’s very straightforward to find out any topic on net as compared to
    books, as I found this article at this web site.

  • Uhagap

    ESICM’s annual congress, LIVES, has become one of the largest and most prestigious gatherings of intensive care professionals worldwide. A large delegation of
    [url=http://Haloperidol.nodes.top/art/haldol-for-bipolar/]Haldol for bipolar[/url]

  • CocoHoiny

    Sundari Day Spa: Excellent – See 1,789 traveler reviews, 206 candid photos, and great deals for Seminyak, Indonesia, at TripAdvisor.
    [url=http://massage.nodes.top/art/pregnancy-classes-near-me/]Pregnancy classes near me[/url]

  • Scroldef

    “Both herniated disc and tumors can present with symptoms that are consistent with the nerve compression,” says Charles Park, MD, Director of The Minimally Invasive Brain and Spine Center at Mercy Medical Center in Baltimore.
    [url=http://escoliosislumbar.info/the-simpsons-tapped-out-addictsall-things-the]simpsons tapped[/url]

  • gamefly free trial

    What’s up friends, good piece of writing and pleasant urging commented here, I am
    genuinely enjoying by these.

  • PozziTus

    Tosa native opens vet clinic near Dogtown Meowaukee (Downtown Milwaukee) What every Milwaukee teen needs to know to find (and keep) a summer job When "summer programs" meant game shows with
    [url=http://reflexology.nodes.top/art/chinese-reflexology-massage/]Chinese reflexology massage[/url]

  • gamefly free trial

    I’m gone to convey my little brother, that he
    should also go to see this website on regular basis to obtain updated from latest information.

  • gamefly free trial

    Asking questions are actually good thing if you are not understanding something entirely,
    except this post gives good understanding even.

  • gamefly free trial

    Way cool! Some very valid points! I appreciate you penning this post plus the rest of
    the website is really good.

  • gamefly free trial

    I really like your blog.. very nice colors & theme. Did you make this website yourself
    or did you hire someone to do it for you? Plz respond as I’m looking to
    construct my own blog and would like to find out where
    u got this from. thanks a lot

  • Nonibug

    ‘They have memory impairment, high levels of anxiety, depressive-like symptoms and social interaction problems,’ he said. Previous Post Arthritis sufferers could benefit from pill made from peonies
    [url=https://anoxia.info/iris-pseudacorus-anxiety-attack-treatment-home]anxiety attack treatment at home[/url]

  • Suttimum

    Eyes Infection Sniptech. Posted 21 January 2009 – 06:11 PM. Can vitamin b12 cause itching also were in deal has emerging. The management guidelines below are based on AAP/AAFP joint clinical Eustachian tube in infants is shorter and at a greater angle tha
    [url=http://yeastinfection.nodes.top/art/colloidal-silver-for-yeast-infection/]Colloidal silver for yeast infection[/url]

  • The best girls for sex in your town AU http://tinyurl.com/y5ub6c9w

    The best girls for sex in your town AU: http://tinyurl.com/y6h68oqz

  • DENGuaf

    It can then generally be replaced with a dental bridge or a state-of-the-art dental implant. If the roots are healthy but the pulp is exposed, the tooth may become infected—a painful and potentially serious condition.
    [url=http://denta.top/art/best-dentist-near-me/]Best dentist near me[/url]

  • DOLIGup

    Abbey asks, "How do I go about priming and painting galvanized valleys and flashing on my roof?"If galvanized metal is not prepared and painted properly, it
    [url=http://chemicalpeel.in/detailed-chemical-peel-aftercare-instructions]chemical peel aftercare instructions[/url]

  • WINLed

    If we also have afflictions from Satan, dare I say also addictions too, Jesus is able to heal them and the same Jesus and same healings are still happening today. We dont need to dispute, just bring the person to Jesus Christ.
    [url=http://wisdomteethremoval.denta.top/art/foods-to-avoid-after-wisdom-teeth-removal/]Foods to avoid after wisdom teeth removal[/url]

  • tinyurl.com

    This is a topic which is close to my heart… Best wishes!
    Exactly where are your contact details though?

  • Hello there, I found your web site by the use of Google even as searching for a
    comparable matter, your site came up, it seems good.
    I have bookmarked it in my google bookmarks.
    Hi there, simply was alert to your blog through Google, and located that it’s
    really informative. I am gonna be careful for brussels.
    I’ll appreciate when you continue this in future. Numerous folks will be benefited out of your writing.
    Cheers!

  • Bimpaf

    • Two outside drive tires must be chained for trucks with one, two, or three rear axles. If the truck has more than one rear drive axle, we recommend the
    [url=http://gaselectricity.in/a-lingering-rankling-sense-of-injustice]makeshift temple[/url]

  • The best women for sex in your town http://xurl.es/5wp2l

    Find yourself a girl for the night in your city: http://xurl.es/o3rxo

  • Teszek

    When you are really in a crunch, simply take some water and swish it around in your mouth to get as much of the sugar off your teeth and out of your mouth as possible. For athletes, simply carry an extra bottle filled with water and sip that after sipping on your sports drink.
    [url=http://tartaronteeth.cf/art/images-of-tartar-on-teeth/]Images of tartar on teeth[/url]

  • EGGagob

    57 Dental Receptionist Salaries provided anonymously by employees. What salary does a Dental Receptionist earn in your area?
    [url=http://eggrolls.ml/art/how-many-carbs-in-egg-roll-wrappers/]How many carbs in egg roll wrappers[/url]

  • Hey there! Quick question that’s totally off topic.
    Do you know how to make your site mobile friendly? My website looks weird when viewing from my iphone.
    I’m trying to find a template or plugin that might be
    able to resolve this problem. If you have any suggestions, please share.
    With thanks!

  • QrlKag

    Other therapies such as iontophoresis, which uses a mild electric current, and injection with botulinum toxin have been tried by some doctors. Using the paralytic properties of the botulinum toxin, botox injections is thought by some to relieve muscle tightness and sciatic nerve compression to minimize pain.
    [url=http://botoxinjectionsites.cf/botox-migraine-injection-sites-allergan/1/]Botox migraine injection sites allergan[/url]

  • Tentied

    IL-4 deficiency exacerbates CD45 + IM, and CD45 в€’ GLAST в€’ created amplified cRNA. cDNA from a second reverse transcription reaction was fragmented and end-labeled with biotin for hybridization to the Affymetrix Clariom S rat array. Following
    [url=http://biotin24.cf/how-much-biotin-to-take/1/]How much biotin to take[/url]

  • YulCep

    Icy white nails for SheIsMichaela! | Acrylic nail tutorial! Libby Ortega. Loading… Unsubscribe from Libby Ortega? Cancel Unsubscribe. Working… Subscribe Subscribed Unsubscribe 83K. Loading
    [url=http://flakynails.cf/art/yellow-flaky-nails/]Yellow flaky nails[/url]

  • AcuraDat

    The intelligence community’s annual transparency report revealed a spike in the number of warrantless searches of Americans’ data in 2018.
    [url=http://acjointarthritis.cf/art/arthritis-who/]Arthritis who[/url]

  • Hi, i think that i saw you visited my blog so i came to “return the favor”.I am trying to find things
    to improve my website!I suppose its ok to use a few of your ideas!!

  • quest bars cheap

    It’s great that you are getting ideas from this paragraph as well as from our discussion made here.

  • ETHTon

    In August 2014, the bitcoin blockchain file size, containing records of all transactions that have occurred on the network, reached 20 GB . In January 2015, the size had grown to almost 30 GB, and from January 2016 to January 2017, the bitcoin blockchain grew from 50 GB to 100 GB in size.
    [url=http://bitcoinfr.biz/prediction-de-prix-bitcoin-2018-2019-2020-2025/]bitcoin 2018[/url]

  • Ceptare

    Cryptocurrency tracking instruments traded on established equity exchanges allow institutional and retail investors to gain exposure to digital assets. Now there is a new option to invest in bitcoin cash (BCH) with an exchange traded product in one of the most advanced markets in the world. Under the ticker ABCH, bitcoin cash is the sixth Amun crypto-asset tracker listed on the
    [url=https://bitcoinpor.top/o-plutonio-plastico-bitcoin-billionaire-de-ebay-do/]bitcoin billionaire[/url]

  • plenty of fish dating site

    I’m not that much of a online reader to be honest but your
    sites really nice, keep it up! I’ll go ahead and bookmark your site to
    come back in the future. All the best

  • This is a very good tip particularly to those fresh to the blogosphere.
    Simple but very accurate information… Many thanks for sharing this one.
    A must read article!

  • I do not even understand how I ended up right here, however I assumed this post was great.
    I do not recognize who you are however definitely you are going to a famous blogger in case you
    are not already. Cheers!

  • I’ve been exploring for a bit for any high-quality articles or blog posts
    on this kind of space . Exploring in Yahoo I ultimately stumbled upon this web site.
    Reading this info So i’m satisfied to show that I’ve an incredibly good uncanny
    feeling I discovered just what I needed. I most
    without a doubt will make certain to don?t disregard this web
    site and give it a glance regularly.

  • plenty of fish dating site

    Greate pieces. Keep posting such kind of information on your site.
    Im really impressed by your site.
    Hello there, You’ve done an incredible job. I will definitely digg it
    and in my opinion recommend to my friends. I am sure
    they will be benefited from this site.

  • plenty of fish dating site

    Hi there! I’m at work surfing around your blog
    from my new iphone 4! Just wanted to say I love reading your blog and look forward to all your posts!
    Carry on the fantastic work!

  • plenty of fish dating site

    excellent put up, very informative. I ponder why the other specialists of this
    sector don’t realize this. You must continue your writing.
    I am confident, you’ve a great readers’ base already!

  • Nice post. I learn something new and challenging on websites I stumbleupon on a daily
    basis. It’s always useful to read through articles from other writers and
    use a little something from other websites.

  • Одинокие девушки хотят секса в твоем городе http://phirefison.gq/nypby?ave3kf7djra

    Женщины ищут секса в твоем городе: http://tershamenra.cf/6rwd?&pytuh=XHDtT

  • Woah! I’m really enjoying the template/theme of this
    blog. It’s simple, yet effective. A lot of times it’s hard to get that « perfect balance » between usability and appearance.
    I must say you have done a superb job with this.

    In addition, the blog loads super fast for me on Internet explorer.
    Outstanding Blog!

  • I think that is among the so much vital info for me.
    And i am glad studying your article. However should observation on some general issues, The site style is great, the articles is actually nice
    : D. Just right activity, cheers

  • natalielise

    I was able to find good information from your articles.
    pof natalielise

  • plenty of fish dating site

    This is my first time visit at here and i am really impressed
    to read all at alone place.

  • plenty of fish dating site

    Link exchange is nothing else but it is just placing the other person’s website link on your page at proper place and other person will
    also do similar for you.

  • plenty of fish dating site

    Hey there! This is my first visit to your blog! We are a
    group of volunteers and starting a new project in a community in the same
    niche. Your blog provided us beneficial information to work on. You have done a marvellous job!

  • smore.com

    I do trust all of the ideas you’ve offered to your post.
    They are really convincing and can certainly work.
    Still, the posts are very quick for beginners.
    May just you please lengthen them a little
    from subsequent time? Thank you for the post. plenty of fish natalielise

  • dating site

    bookmarked!!, I really like your blog!

  • dating site

    My coder is trying to persuade me to move to .net from PHP.
    I have always disliked the idea because of the expenses. But he’s tryiong none
    the less. I’ve been using Movable-type on various websites for
    about a year and am concerned about switching to another platform.

    I have heard good things about blogengine.net. Is there a
    way I can transfer all my wordpress posts into it? Any kind of help would be really appreciated!

  • pof

    Great post. I was checking continuously this blog and I’m impressed!
    Extremely helpful info specifically the last part 🙂 I care for such information much.
    I was looking for this certain info for a long time.
    Thank you and best of luck.

  • Ahaa, its nice conversation regarding this piece of writing at this place at this web site, I have read all
    that, so at this time me also commenting here. natalielise pof

  • dating site

    Thank you for the good writeup. It in fact was a amusement account it.
    Look advanced to more added agreeable from you!
    However, how can we communicate?

  • dating site

    My family members always say that I am killing my time here
    at web, but I know I am getting familiarity all the time by
    reading such pleasant content.

  • I blog quite often and I truly thank you for your information. Your
    article has really peaked my interest. I’m going to take a note of your website and keep checking for new details about once a
    week. I opted in for your Feed too. natalielise plenty of fish

  • My brother suggested I might like this website. He was totally right.
    This post actually made my day. You can not imagine simply how much time I had spent for this
    information! Thanks!

  • Right now it looks like Movable Type is the top blogging platform available right now.
    (from what I’ve read) Is that what you are
    using on your blog?

  • Good day! This is kind of off topic but I need some guidance from an established
    blog. Is it very hard to set up your own blog?
    I’m not very techincal but I can figure things out pretty
    fast. I’m thinking about making my own but I’m not sure where to begin. Do you have any tips or suggestions?
    Thank you

  • I know this if off topic but I’m looking into starting my own blog and was
    wondering what all is required to get setup? I’m assuming having a blog
    like yours would cost a pretty penny? I’m not very web savvy
    so I’m not 100% certain. Any tips or advice would be greatly appreciated.
    Appreciate it

  • descargar facebook

    What’s up i am kavin, its my first occasion to commenting anywhere, when i read this article i thought i could
    also make comment due to this sensible post.

  • minecraft games

    I couldn’t refrain from commenting. Perfectly written!

  • descargar facebook

    Hello, i believe that i saw you visited my blog thus
    i came to return the favor?.I am trying to in finding issues to improve my website!I
    guess its ok to use some of your ideas!!

  • descargar facebook

    Magnificent items from you, man. I have take into accout your stuff prior to and you’re just extremely great.

    I actually like what you’ve bought here, certainly like what you’re stating and the best way wherein you assert it.

    You’re making it enjoyable and you continue to care for to
    keep it wise. I can’t wait to learn much more from you.
    That is actually a terrific web site.

  • quest bars cheap

    I absolutely love your blog and find a lot of your post’s to be just
    what I’m looking for. Do you offer guest writers to write content for you personally?

    I wouldn’t mind producing a post or elaborating on a number of the subjects
    you write concerning here. Again, awesome site!

  • quest bars cheap

    Excellent way of telling, and nice post to obtain facts on the topic
    of my presentation subject matter, which i am going to present in college.

  • quest bars cheap

    I know this if off topic but I’m looking into starting my own blog and was curious
    what all is required to get setup? I’m assuming having a blog like yours would cost a pretty penny?

    I’m not very internet smart so I’m not 100% sure.
    Any recommendations or advice would be greatly appreciated.
    Cheers

  • quest bars cheap

    Terrific article! This is the kind of information that are supposed to be shared across
    the web. Shame on Google for now not positioning this post upper!
    Come on over and seek advice from my website . Thank you =)

Commentez cet article

Contactez-nous

Illisible? Changer le texte