

Partner at Miller Thomson LLP
Susan M. Manwaring is the national leader of the Charities and Not-for-Profit Group at Miller Thomson LLP. With an exceptional focus on providing tax, corporate, and general counsel advice, Susan assists Canadian and international social enterprises, charities, and not-for-profit organizations. Recognized for her expertise in handling complex legal and regulatory matters, she offers sophisticated guidance on social enterprise structures, social finance, and compliance issues.
Susan is regularly sought out for her extensive experience with charities and not-for-profits that face tax audits or navigate regulatory landscapes. As a member of the CRA Advisory Committee on the Charitable Sector, she contributes to shaping policies that affect Canadian charitable organizations. Susan frequently delivers seminars and speaks on current legal developments impacting charities and not-for-profits across Canada.
Her leadership roles include serving as past chairwoman of the Executive of the Canadian Bar Association Charities and Not-for-Profit Section and acting as Director of the Pemsel Case Foundation. Susan has worked alongside the government on impactful policy reforms, including as a member of the Global Affairs Canada External Advisory Committee for the Partnership for Gender Equality and the Technical Issues Working Group.
Nationally recognized for her contributions, Susan M. Manwaring is dedicated to providing practical, forward-thinking legal services to charitable organizations and non-profits, supporting their missions throughout Canada and internationally.
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