Susan M. Manwaring

Partner | Toronto

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Portrait of Susan M. Manwaring

Susan Manwaring appointed to Government of Canada’s Advisory Committee on the Charitable Sector!

Today, the Minister of National Revenue announced the complete formation of the federal government’s Advisory Committee on the Charitable Sector.  The government’s decision to create this Committee is a landmark development for the charitable sector in Canada.  The purpose of...

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Updates to the Canada Elections Act: Impact on Non-Profits and Charities

Recent amendments to the Canada Elections Act (the “Elections Act”) came into force and effect on June 13, 2019. This article summarizes these significant changes and how they impact non-profit organizations and registered charities. Readers will recall that 2018 brought...

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What’s Happening

Robert Hayhoe and Jordyn Allan prepared an article entitled:  “Cultural Property Eligibility Clarified by FCA and Parliament”, which was published in the Canadian Tax Highlights, July 2019 issue. Robert Hayhoe and Susan Manwaring were ranked in the L’expert Guide to...

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What’s Happening

On May 6, 2019, Susan Manwaring spoke at the Canadian Bar Association’s Charity Law Symposium on Journalism as a Non-Profit or Charitable Purpose in Toronto, Ontario. On May 2, 2019, Susan Manwaring spoke at Northwind Professional Institute’s  2nd Annual High...

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What’s Happening

Natasha Smith co-presented with Serena Hak of The Donor Motivation Program on the topic “Creative Solutions to Fortifying Your Succession Plan: A Consideration of How to Retain and Best Utilize Talent From the Next Generation” at the Canadian Association of Gift...

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Susan Manwaring appears on podcast to discuss impacts of Federal Budget 2019 on voluntary sector

Susan Manwaring was a guest on Imagine Canada‘s podcast covering “Federal Budget 2019 – what’s in it for charities?”  Her segment begins at the 17:55 mark. Listen here

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What’s Happening

Susan Manwaring will be speaking on Social Impact at the HEC Montreal Business School on February 11, 2019. Mary Childs will be speaking at a Vantage Point Seminar, which Miller Thomson LLP is sponsoring, for the Board Chair Breakfast Series...

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What’s Happening?

Social Impact group lead Susan Manwaring was invited by the Senate to appear before the Senate Special Committee on the Charitable Sector to present on the impact of federal and provincial laws and policies governing charities, nonprofit organizations, foundations, and other similar...

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What’s Happening?

Our Social Impact group will be presenting complimentary seminars in Saskatoon on November 6 and Regina on November 7 covering general best practices for non-profits and charities, as well as recent developments in the voluntary sector that may impact organizations...

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What’s Happening?

David Tang and Andrew Valentine attended the ABA Annual Meeting.  David moderated and spoke at a Continuing Legal Education Program panel co-sponsored by the Non profit Organizations Committee and the Cyberspace Committee entitled:  “Board Transitions – Voluntary and Otherwise” in Austin, Texas on...

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What’s Happening?

The Social Impact Group is pleased to sponsor Imagine Canada’s 2018 Sector Champion Roundtable in Halifax from August 22-24, 2018 where Susan Manwaring will be in attendance.

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Canada without Poverty Decision Appealed and Federal Government announces changes to the Political Activities Rules in the Income Tax Act

Readers will recall seeing our summary of the recent decision of Justice Morgan in Canada Without Poverty v. AG Canada  –  a Charter decision in which Canada Without Poverty (“CWP”) argued that the provisions of the Income Tax Act (Canada)(“ITA”)...

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Susan Manwaring comments on Ontario court ruling regarding political activities of charities

The Narwhal, "The unmuzzling of Canadian charities"

The article discusses the Canadian Revenue Agency’s longstanding rule that limits the amount a Canadian charity can devote to political activities to 10% of its resources. An Ontario judge recently ruled this was infringement on the constitutional right to free...

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What’s Happening

Karima Kanani and Meg Spevak will be presenting on “Are You Ready? New Amendments to Non-Profit Governance in Ontario” to members of the Association of Family Health Teams of Ontario in Toronto, ON on May 11, 2018. Susan Manwaring will be speaking...

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Recent Developments for Charities & Not-For-Profits

Miller Thomson Social Impact seminar

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Senate of Canada to Study Charitable Sector

On January 30th, 2018, the Senate of Canada passed a motion to appoint a Special Committee of the Senate to review issues related to the charitable sector in Canada (the “Committee”).  The Senate confirmed that the Committee’s general mandate will...

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What’s Happening?

Susan Manwaring will be speaking at the ONN Connector Salon at the Foundation House as part of a panel on “Emerging Trends & Surprising Disruptions” on the topic “Our Changing Legal/Regulatory Systems” in Toronto, ON on March 22, 2018. Susan...

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What’s Happening?

Susan Manwaring spoke on the topic:  “Protecting Your Private Club’s Tax Exempt Status” at The Canadian Society of Club Managers’ BMI General Manager/COO Course at Ryerson University in Toronto, ON on January 27, 2018. Karima Kanani and Meg Spevak presented a webcast...

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Charities Can Now Help Businesses in the Aftermath of Disasters

In August 2017, the Canada Revenue Agency (“CRA”) updated its Guidance CG-014 on community economic development (“CED”) activities and charitable registration.  There were a number of updates to the Guidance, but the most significant was the inclusion of the statement...

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What’s Happening?

Nicole D’Aoust and Natasha Smith presented at the AFP Congress 2017 on the topic:  “You Can Donate That?! Non-traditional Gifts that can Make a Big Difference” in Toronto, ON on November 21, 2017. Kathryn Frelick and Karima Kanani presented a webcast...

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How Finance’s Private Corporation Tax Proposals Will Affect Gifts to Charity

This summer the Department of Finance (“Finance”) released a consultation paper on tax planning using private corporations.  A private corporation is a company that does not trade its stock on a public stock market.  In other words, the shares of...

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CRA Voluntary Disclosure Program – Changes Announced and Public Input Requested!

CRA has announced changes to its Voluntary Disclosure Program which will have effect January 1, 2018.  The Voluntary Disclosure Program (VDP) provides taxpayers with an opportunity to come forward voluntarily and correct previous omissions in their dealings with the Canada...

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Social Finance, Enterprise and Innovation

BarTalk

What are we talking about? A young woman is talking about her new innovative idea and setting up a social enterprise. She goes on to say she has a charitable foundation that wants to invest! This has led to questions about...

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Susan Manwaring discusses social enterprise with Innovation Works

Innovation Works, "Seeing Social Enterprise - Susan Manwaring Gives Perspective"

Innovation Works had the opportunity to sit down and talk with Susan M. Manwaring, partner at Miller Thomson and national lead of the firm’s Social Impact Group. Here’s what went down.

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Court Orders Not-for-Profit Corporation to Revise Proxy Form

In an important decision of the Ontario Superior Court of Justice released on August 4, 2016, the Ontario Medical Association (“OMA”) was ordered to revise the contents of a proxy form it circulated to its members in advance of a...

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Susan Manwaring interviewed on social impact bonds for Canadian Press

Canadian Press, "Need for education on social finance: expert"

A lawyer who helped set up the first social impact bond in the country says the biggest barrier to expanding the community financing initiative in Canada is lack of knowledge, not regulatory hurdles. Susan Manwaring, who specializes in the emerging area...

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Susan Manwaring discusses social impact bonds on Business News Network

Business News Network

In the segment, she offers tips and what investors need to know about social impact bonds. Watch the video: Harnessing the power of private capital for social good

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Ontario Moves Forward with Its Social Enterprise Strategy 2016-2021

Minister Brad Duguid attended the Unpacking Impact Conference on June 21, 2016 and announced the Ontario Government’s commitment to a five year social enterprise strategy.  Minister Duguid committed Ontario to supporting a thriving marketplace of sustainable and scalable social enterprises...

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Susan Manwaring comments on social impact bonds in Financial Post

Financial Post, "The countdown to launching social impact bonds in Ontario is underway"

The good news is that the start line for the first social impact bond to be developed in Ontario and brought to the market is within sight. And when the line appears, investors will be able to purchase a fixed...

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Liberal Government Increases Top Tax Rates and Adjusts the Charitable Tax Credit at the Same Time!

On December 7, 2015, the Minister of Finance, Bill Morneau, confirmed the intention of the Liberal Government to move ahead with their proposal to reduce the 22% personal income tax rate to 20.5% to strengthen the middle class.  He further...

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CRA Says There’s “Substantial Compliance” As Political Activities Audit Program Winds Down

On January 20, 2016, the Honourable Diane Lebouthilier, Minister of National Revenue (the “Minister”), announced that the Canada Revenue Agency (“CRA”) will commence winding down its review of political activities of registered charities. Minister Flaherty announced in the 2012 Budget...

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Federal Election Year – Are You Keeping Track of Political Activities?

We all know that a Federal election will occur in the Fall. Political activities of charities and non-profits have been a popular topic in the press and media over the past few months. This interest has been intensified because in...

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Deadline for Proposals to Participate in Social Finance Accelerator Initiative July 17, 2015

In the 2015 Federal Budget, the Government of Canada announced its plans to create a “Social Finance Accelerator” initiative (“SFA”).  The Budget announcement was brief and did not explain exactly how the SFA would work. On June 5, 2015, the...

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Susan Manwaring quoted in Globe and Mail on impact of Federal Budget on charities

The Globe and Mail, "Charities expect donations to rise in wake of proposed tax changes"

The charitable sector will get a major boost from new tax amendments allowing people to donate proceeds from the sale of private companies and real estate without having to pay capital gains tax on the sales, charity experts say.

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CRA and the Political Activities Audits – An Update

Imagine Canada recently released, in an Early Alert, the answer to a question posed to the Minister of National Revenue in October 2014 on the status of the political activity audits. The information obtained is quite interesting and gives us...

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Canada weighs in on Social Impact Investing: Highlights from the Report of the National Advisory Committee

A major outcome of the 2013 G8 summit was the launch of the Social Impact Investment Taskforce (the “Taskforce”).  Comprised of over 200 people from the G8’s member countries, the Taskforce was charged with the daunting task of taking a...

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Supreme Court of New Zealand Finds That Political Purposes Can Be Charitable

On August 6, 2014, the Supreme Court of New Zealand allowed an appeal by Greenpeace of New Zealand Inc. (“Greenpeace”), finding generally that an organization cannot be prevented from registering as a charity, or be removed from the register of...

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U.K. Charity Commission Decision in the Human Dignity Trust Overturned – Implications of the Decision

A decision of the UK First-Tier Tribunal (Charity) has been released that will be of interest to charities in Canada, particularly those engaged in the promotion of human rights and upholding of the law. The Human Dignity Trust (HDT) applied...

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Canada’s Anti-Spam Legislation (CASL) Update

Click here to access Miller Thomson’s latest C@SL Update.

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“Primary Purpose of Raising Funds” under CASL – What does it mean?

Since the CASL Regulations were released in December 2013, there has been considerable debate and uncertainty as to the precise scope of the exemption from the consent and content requirements under CASL for electronic messages sent by or on behalf...

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Social Impact Bond Launched in Saskatchewan

We often write in our Newsletter about the latest developments in connection with social enterprise, social finance and social impact bonds in Canada.  Charities and non-profits are regularly looking to these topics and vehicles wanting to understand how and if...

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Canada’s Anti-Spam Legislation (CASL) Update

English: Click here to access Miller Thomson’s latest C@SL Update Français : Cliquer ici pour accéder à la dernière mise à jour à propos de la Loi canadienne anti-pourriel

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U. K. Government Announces Tax Relief for Social Investment

The United Kingdom moved forward with legislative change designed to incent social enterprise – with the introduction of “Community Interest Companies” in 2005 – long before Canada saw similar legislation being introduced in both British Columbia and Nova Scotia. The...

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Announcing The Pemsel Case Foundation

A new charity, The Pemsel Case Foundation, has been established that will be of interest to charities and practitioners in the sector.  The Foundation has been established to conduct research and advance the public’s understanding of the law of charities....

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Canada’s Anti-spam Law (CASL) is coming into force on July 1, 2014 – Some suggestions for compliance preparation

On December 4, 2013, the Government of Canada announced that the anti-spam provisions of Canada’s anti-spam legislation (CASL) will come into force on July 1, 2014.  We have reported on developments with CASL in previous issues of this Newsletter.  As...

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CRA Announces Application Process for Organizations Wanting to be Recognized as Qualified Donees

In Budget 2011, the Federal Government announced a new system of registration which came into force on January 1, 2012 for organizations other than registered charities that are included in the list of entities that are “qualified donees” for the...

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Prescient Foundation v. M.N.R.

On May 1, 2013 the Federal Court of Appeal delivered its judgement in Prescient Foundation v. M.N.R.: 2013 FCA 120.  The judgement was delivered by Mr. Justice Mainville.  This case was an appeal brought by the Prescient Foundation against a...

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Charities and Political Activities

Miller Thomson Charities Law Update seminar

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Federal Budget Review 2013

Click here to view.

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Report of the Standing Committee on Finance – Tax Incentives for Charitable Giving in Canada

In February 2013, the Standing Committee on Finance released its report on Tax Incentives for Charitable Giving in Canada.  (Read the Committee’s report.)  This report followed the adoption by the House of Commons of a motion, introduced by Mr. Peter...

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CRA Unveils New T3010 E(13)

In the March issue of this newsletter we described the proposals for change announced in the 2012 Federal Government Budget relevant to registered charities and political activities.  In general, we commented that the changes proposed would require grants to qualified...

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Court Finds Fundraiser Guilty of Fraud

Adam Gour stands charged that “…between the 1st day of September in the year 2009 and the 30th day of November in the year 2009, … at the Town of Bradford West Gwillimbury, … and elsewhere in the Province of...

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CRA Releases Updated Guidance on Community Economic Development: Expands Acceptable Program Related Investments

On July 26, CRA released CG-014, an updated Guidance on community economic development activities and charitable registration.  The new Guidance replaces CRA’s former published policy on the subject, RC4143, which was originally released in 1999.  In the 13 years since...

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BC Legislative Assembly Introduces New Community Contribution Company

Social enterprise and social finance are topics of great interest today to many charitable and non-profit organizations in our communities.  In addition, governments at all levels have started to talk about revenue generation by organizations in the charities and non-profit...

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Federal Budget Review

View the Federal Budget Review

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Social Enterprise in Canada

The 2012 Lexpert®/American Lawyer Guide to the Leading 500 Lawyers in Canada

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2011 Federal Budget: Provisions Regarding Charities and Other Qualified Donees

Charity Talk, Canadian Bar Association

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Federal Budget Changes the Rules Related to Donations of Publicly Listed Flow-Through Shares

In a surprise step, the Federal Government has proposed to limit the availability of the exemption from tax on capital gains where the donated shares are shares acquired pursuant to a flow-share agreement on or after Budget day.  The limitation...

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New Canadian Audit Standards: Things You Need to Know for Planning Your Audit and Meetings Approving Financial Statements

There has been considerable talk regarding changes being made to the generally accepted accounting principles applied when preparing financial statements for non-profits and registered charities, as well as to the Canadian Auditing Standards. Some of these changes are effective as...

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The State of Social Enterprise in Canada

Horizons - Innovative Communities: Agents of Change

There is a real buzz in the charitable and not-for-profit sector in Canada. The buzz is around the concept of “social enterprise.” What does it mean? How does it work? How does it fit within our traditional structures? All these...

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Innovative Communities: Agents of Change

Horizons - The State of Social Enterprise in Canada

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Breaking Down the Borders — Operating Charitable or Tax Exempt Organizations Across the Canada/US Border

The 2011 Lexpert®/American Lawyer Guide to the Leading 500 Lawyers in Canada

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Canadian Task Force on Social Finance Releases its Report

The Task Force on Social Finance was conceived earlier this year by Social Innovation Generation (SiG) to consider opportunities to mobilize private capital for public good within either non-profit or for-profit enterprises. Earlier this month, the Task Force released its...

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Charity Employee Compensation – Bill C-470 Update – Salary Cap Dropped, Disclosure Remains

In the April 2010 edition of this newsletter we reported on a private members bill, Bill C-470, introduced by Albina Guarnieri, Member of Parliament for Mississauga East, that would have given the Canada Revenue Agency the discretion to revoke the...

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Life Insurance – Potentially More Attractive to Donors

2010 Canadian Donor's Guide

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Canadian Government to Match Donations by Individuals to Pakistan

The recent devastating flooding in Pakistan has left millions in need of emergency assistance. In addition to the physical toll left by the worst flooding the country has witnessed in the last 80 years, there is a real urgency of...

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Ontario Announces New Initiative with Not-for-Profit Sector

A lot is happening in the not-for-profit sector that is new and different these days.  Social entrepreneurs are everywhere (a good thing) and there is much talk about how charities and existing organizations can generate revenues and support in new...

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The Ontario Government Steps Up to the Plate: Bill 65 – An Act to Revise the Law in Respect of Not-For-Profit Corporations

The Ontario Government has now completed its rewrite of the Corporations Act (Ontario) (the “Old Act”) and introduced a Bill titled the Not-for-Profit Corporations Act, 2010 (the “New Act”) that is intended to govern non-share capital corporations that were originally...

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Gifting New and In-force Insurance Policies to Charities – Issues That a Charity Must Take Into Consideration

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Budget 2010 Significantly Reduces Disbursement Quota Obligations for Charities

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Budget 2010: Some Changes Will Have to Wait

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CRA’s Not-For-Profit Administrative Policy Revisited

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Ontario Proposing Significant Regulatory Relief for Charities in Province

Canadian Not-For-Profit News

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Ontario’s Good Governance Act Includes Positive Changes for Charities

Charity Talk, Canadian Bar Association

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Good Government Act heralds positive changes for charities, The Lawyers Weekly Vol. 29 No. 29 Dec 4,2009

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The Canada Revenue Agency’s Views on 149 (1)(l) Non-Profit Organizations

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Ontario Government Releases Good Government Bill That Includes Positive Changes for Charities”

Charitable Thoughts, Ontario Bar Association

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Ontario Government Passes Good Government Act That Includes Positive Changes for Charities

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Canada Not-For-Profit Corporation Act – Enacted but Not Yet in Force

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CRA’s Policies/Guidelines Research, Sports, Volunteer Expenses, and Registration

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Budget 2009- Disappointment for the Voluntary Sector

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Consultation on Proposed Policy on Fundraising by Registered Charities

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Sport as a Charitable Purpose

HNW Journal, p.20-31

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Further Amendments to Legislation to Implement Exemption on Gains for Gifts to Private Foundations and Excess Business Holdings Rules

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Federal Government Releases Draft Legislation Providing New Incentive for Corporate Donations of Medicine

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Success in the Supreme Court of Canada for Imagine Canada

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Federal Government Supports Giving to Private Foundations

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Update on Flow Through Shares and Charitable Donations

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Quebec Introduces Changes for Cultural and/or Communications Organizations

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Amateur Youth Soccer Association Appeal

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Ontario and Quebec Support Donations to Charities and Gifts of Ecologically Sensitive Land and Quebec Creates New Category of Cultural or Communications Organizations

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Charitable Donations and Flow-Through Shares

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Let’s Hope the Future of Amateur Community Sports as a Valid Charitable Purpose is not Doomed

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Public Benefit – CRA’s Views

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Local Health Integration Networks – Bill C-36 – The Ontario Government Proposes Sweeping Powers Over Charitable Property Donated in Health Care Sector

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New Compliance Obligation for Charities Issuing Large Receipts – Clarified

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Solicitor-Client Privilege in the New World of Intermediate Sanctions

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The Australian Government Tackles the Question – What is a Gift?

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Uniform Law Conference Approves Uniform Charitable Fundraising Act for Implementation Across Canada

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CRA’s Charities Outreach and Partnership Program

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Official Donation Receipts – New Rules for 2005?

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Senate Committee Recommends Enhanced Tax Recognition for Charitable Giving

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The Mechanics of the New Disbursement Quota

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The Private Giving Foundation Donor Advised Fund

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BC Proposes Repeal of Securities Act Charities Exemption

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Bad Will Drafting Prevents Charitable Donation Tax Credit

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Intermediate Sanctions and Appeals

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Gordon Floyd on Current and Emerging Issues in Philanthropy

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Registered Charities and Political Activities

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2003 Federal Budget

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Another Charity De-Registered for Foreign Activities

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Rectification Order Obtained

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Trands in Charitable Giving

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Change to CCRA Registration Policy

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Congratulations, Charities Directorate

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Recent Trends in Charitable Giving

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Re Juliar – It Is Finally Over

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Rectification Revisited – The Ontario Court of Appeal Upholds Juliar

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Registering Your Charity – Can It Get Any More Difficult?

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Urgent Note to Canada Corporations Act Companies

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Rectification – The Juliar Decision

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A New Capital Gains Rollover – A Small Business Investment Incentive

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