Susan M. Manwaring

Susan M. Manwaring  Partner at  Miller Thomson LLP 

Susan Manwaring’s practice focuses on working with clients from the voluntary sector. In this role, she acts as National Chair of the Charities and Not-for-Profit Group,providing tax and corporate advice on a variety of issues. When legal advice outside her areas expertise is required, Ms. Manwaring works with clients to coordinate the firm providing advice in these areas.

Ms. Manwaring advises on establishing charities and non-profit organizations and works with them to address their organizational and governance concerns.

Ms. Manwaring is regularly called upon to advise charities and non-profit organizations on compliance and taxation matters under the Income Tax Act(Canada), as well as other relevant provincial tax regulations. She assists clients with charitable registration matters and with regulations relating to receipting of charitable foundations and expenditures of charitable funds.

Ms. Manwaring has expertise in Tax Litigation and represents clients before the Tax Court of Canada and the Federal Court on income tax appeals. She is also necessarily involved in the tax audit process and the preliminary appeal process administered by the Canada Revenue Agency, an area of expertise which is becoming increasingly important to the voluntary sector.

Ms. Manwaring frequently writes and speaks to the voluntary sector on tax and corporate governance related issues.

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