Susan Manwaring

Susan Manwaring stands as a towering figure in the realm of social enterprises, charities, and non-profits, providing unmatched legal and tax advice both within Canada and on a global scale. As the helm of Miller Thomson’s Social Impact Group, Susan's leadership has propelled the firm to the forefront of legal advisory services in this specialized field.

Susan’s expertise extends beyond general counsel roles, delving into intricate social enterprise and social finance matters. Her involvement in pioneering Social Impact Bonds funded by provincial and federal governments underscores her innovative approach to legal solutions. She has guided numerous social enterprises through regulatory mazes and structural complexities, and she is a trusted advisor to foundations engaging in mission investing and social finance. Moreover, Susan offers invaluable assistance to clients facing tax audits and navigates regulatory concerns, including compliance with Canadian anti-spam legislation.

Renowned for her proficiency in charity and non-profit compliance and taxation under the Income Tax Act and provincial regulations, Susan’s advisory role is reinforced by her appointment to the Canada Revenue Agency’s Consultation Panel on the Political Activities of Charities. Her contributions to the discourse on social enterprise, social finance, and charity law have made her a sought-after speaker and writer on these critical issues.

With her admission to the Ontario bar in 1985 and an education that includes an LL.B. from Osgoode Hall Law School and participation in the Canadian Institute for Chartered Accountants In-depth Tax Course, Susan's foundational knowledge is as comprehensive as it is profound. Her early studies at Queen’s University laid the groundwork for a career characterized by significant impacts on social enterprises and the non-profit sector.