Susan M. Manwaring

Susan M. Manwaring

Toronto, ON recognized lawyers icon Recognized in Best Lawyers since 2008
Miller Thomson LLP

190 Best Lawyers awards

Miller Thomson LLP logo

Awarded Practice Areas

Charities / Non-Profit Law Trusts and Estates

Biography

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).

Miller Thomson LLP

190 Best Lawyers awards

Miller Thomson LLP logo

Overview

  • Osgoode Hall Law School, York University, graduated 1983

  • Ontario, Law Society of Ontario, 1985
  • Ontario, Law Society of Ontario, 1985
  • Osgoode Hall Law School, York University, graduated 1983

Client Testimonials

Awards & Focus

Recognized in The Best Lawyers in Canada 2026 for work in:
  • Charities / Non-Profit Law
  • Trusts and Estates
Special Focus:
  • Charities/Not For Profit

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