Susan M. Manwaring

Partner | Toronto

416.595.8583

Portrait of Susan M. Manwaring
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The Business of Charities & Nonprofits: The Need for Change

PANL Perspectives

Charities and nonprofits have long been entrepreneurial and innovative in developing new means of generating revenue to achieve their missions and serve our communities. They sell cookies and agricultural products, run cafés, market software, and much more. The devastating effects […]

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Susan Manwaring quoted in The Philanthropist on Bill S-222

The Philanthropist

Senator Ratna Omidvar earlier this month introduced legislation in the Senate that proposes amendments to the Income Tax Act to allow charities to partner with non-charities and give Indigenous and racialized organizations greater freedom and power to operate. Omidvar’s Bill S-222, the […]

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A step forward for charities: Senator tables Bill to reform restrictive rules

Early last week, Senator Ratna Omidvar tabled Bill S-222, The Effective and Accountable Charities Act (the “Bill”), to break down barriers for Canadian charities working with other organizations, both in Canada and abroad.  The Bill, if enacted, will bring age […]

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Gifts of life insurance in Ontario: MPP introduces bill amending the Insurance Act

An Ontario MPP recently introduced a private Member’s bill that would amend the Ontario Insurance Act[1] (the “Act”). The amendment purports to amend the prohibition on trading and trafficking in insurance policies so that it does not apply if the […]

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Paths Forward in Financially Troubled Times: A Restructuring and Insolvency Guidebook for Charities and Non-profit Organizations

The Muttart Foundation

Susan Manwaring and Craig Mills are contributors to The Muttart Foundation’s Paths Forward in Financially Troubled Times: A Restructuring and Insolvency Guidebook for Charities and Non-profit Organizations. The resource sets out various options available to organizations experiencing financial hardship. Read […]

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Gifts of life insurance

Gifts of life insurance have long been one of the recognized ways in which donors can make gifts to charities. Recent communications from the BC Financial Services Authority (“BCFSA”) brought into question the validity of these types of gifts. Much […]

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Federal Budget Review

View the Federal Budget Review

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