Susan M. Manwaring

Susan M. Manwaring


Miller Thomson LLP

Recognized since 2008

Toronto, Ontario

Practice Areas

Charities / Non-Profit Law

Trusts and Estates

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As a senior partner and past lead of the Social Impact Group at Miller Thomson, Susan Manwaring is a recognized expert advising social enterprises, charities and non-profits in her practice. Susan is considered a trailblazing thought leader in the charitable sector and is regularly called upon to advise charities and non-profit organizations on compliance and taxation matters under the Income Tax Act, as well as other relevant provincial tax regulations. Susan was a member of the Canadian Revenue Agency Minister’s Advisory Committee, the Canada Revenue Agency Consultation Panel on Political Activities of Charities and has appeared before Parliamentary Committees and Senate Committees considering amendment to the Law of Charities.

Susan has been recognized as a Thomson Reuters Stand-out lawyer in 2023, and is recognized by Chambers Canada (2018-2024), The Best Lawyers in Canada (2008-2024) and Canadian Legal Lexpert Directory (2006-2024) for her practice in Charities/Non-Profits Law. Susan has also won the Lexpert Zenith Award for Change Agents in Law in 2019 and the Jane Burke-Robertson Award from the Canadian Bar Association (2021).

Location
  • Scotia Plaza
    40 King Street West, Suite 5800
    Toronto, ON M5H 3S1
    Canada
Education
  • Osgoode Hall Law School, York University, graduated 1983
Bar Admissions
  • Ontario, Law Society of Ontario, 1985

Miller Thomson LLP
Headquarters: Toronto, Ontario

190 The Best Lawyers in Canada awards

23 Best Lawyers: Ones to Watch in Canada awards

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Recognized in The Best Lawyers in Canada 2025 for work in:
  • Charities / Non-Profit Law
  • Trusts and Estates
Special Focus:
  • Charities/Not For Profit

Publications

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