Susan Manwaring is a recognized leading expert advising social enterprises, charities and non-profits in her practice. Susan provides both general counsel and specialized tax advice to her clients across Canada and internationally. Susan is the national lead of the Social Impact Group at Miller Thomson.

In addition to her work as general counsel to charities and non-profits, Susan has particular expertise in complex issues and provides sophisticated advice on social enterprise and social finance issues. Susan worked on the first two provincial or federal government funded Social Impact Bonds with clients of the firm. She has advised numerous social enterprises about regulatory and structuring issues and works with public and private foundations in the field of mission investing and social finance. She also assists clients undergoing tax audits or other regulatory issues, including legal matters relating to Canadian anti-spam law.

Susan 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 appointed as a member of the Canada Revenue Agency Consultation Panel on Political Activities of Charities.

Susan writes and speaks frequently on social enterprise, social finance and other non-profit and charities-related issues.