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Manwaring, Susan M., Miller Thomson LLP Toronto - (416) 595-8583 - smanwaring@millerthomson.com
National leader of the Charities and Not-for-Profit Group at Miller omson. Susan's practice focuses on
providing tax, corporate and general counsel advice to Canadian and international social enterprises, chari-
ties and not-for-profit organizations. Susan has expertise in complex issues and provides sophisticated advice
on social enterprise and social finance issues. She also assists clients undergoing tax audits and on other regu-
latory matters. Susan was a member of the Canada Revenue Agency Panel on Political Activities of Chari-
ties. She has spoken several times before the Senate Committee examining the Canadian charitable and non
profit sector. She speaks regularly at seminars on current legal issues within the charities and not-for-profit
sector. Susan is Chair of the Executive of the Canadian Bar Association Charities and Not for Profit section,
Director of the Pemsel Case Foundation, Member of the Technical issues working group at CRA, co-Editor
of the Philanthropist, and a member of the Global Affairs Canada External Advisory Committee for the
Partnership for Gender Equality.
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