Atty. Susan M. Manwaring
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.
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About Susan M. Manwaring at a glance
Susan M. Manwaring is a trusts attorney, practicing at Miller Thomson LLP. They have 41+ years of legal experience, licensed to practice since 1985. Admitted to practice in Ontario, Law Society of Ontario (1985). Educated at Osgoode Hall Law School (—, 1983). Recognitions include Best Lawyers in America — Charities / Non-Profit Law (2026), Best Lawyers in America — Trusts and Estates (2026), and Best Lawyers in America — Special Focus: (2026).
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About
- 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)
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