{"id":2298,"date":"2016-09-09T20:20:13","date_gmt":"2016-09-10T00:20:13","guid":{"rendered":"https:\/\/www.millerthomson.com\/your-team\/susan-m-manwaring\/"},"modified":"2026-03-17T22:43:11","modified_gmt":"2026-03-18T02:43:11","slug":"susan-m-manwaring","status":"publish","type":"team","link":"https:\/\/www.millerthomson.com\/fr\/votre-equipe\/susan-m-manwaring\/","title":{"rendered":"Susan M. Manwaring"},"content":{"rendered":"\n<p>A distinguished legal authority, Susan Manwaring offers comprehensive counsel to charities, non-profits, and social enterprises. She excels in general counsel and specialized tax services, extending her knowledge and experience nationally and globally. Susan is a senior member of Miller Thomson&rsquo;s Social Impact Group, delving into intricate charity and non profits issues, tax dispute and audit matters involving charities and non profits, and international programming and structuring activities. In addition, Susan provides sophisticated advice on social enterprise and social finance issues, having worked on the first two Social Impact Bonds funded by provincial or federal governments. She has also advised numerous social enterprises about regulatory and structuring issues, working with public and private foundations in the field of mission investing and social finance.<\/p>\n\n\n\n<p>Susan&rsquo;s educational journey and legal contributions stand as pillars of her success. With ample experience on various government committees, Susan&rsquo;s interest in charity and tax policy matters are demonstrated by her impact from appearances before senate committees, and her ongoing advocacy for regulatory advancements in the charitable sector. Her passion and dedication shine through her myriad accomplishments, marking her as an invaluable legal ally.<\/p>\n\n\n\n<p>Active in the legal realm, Susan embodies a wealth of knowledge, notably focusing on charity compliance, taxation, and provincial regulations. Her keen insights led to an appointment to the Canada Revenue Agency Consultation Panel. Susan has been actively involved in the Canadian and Ontario Bar Association work for charities and non-profits. A prolific writer and speaker, Susan frequently addresses crucial topics such as social finance and non-profit issues, enriching the legal landscape with her contributions.<\/p>\n","protected":false},"author":1,"featured_media":19530,"template":"","role":[],"positions":[335],"spoken-lang":[292],"badges":[],"class_list":["post-2298","team","type-team","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Susan M. Manwaring | Miller Thomson<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.millerthomson.com\/fr\/votre-equipe\/susan-m-manwaring\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Susan M. Manwaring | Miller Thomson\" \/>\n<meta property=\"og:description\" content=\"A distinguished legal authority, Susan Manwaring offers comprehensive counsel to charities, non-profits, and social enterprises. She excels in general counsel and specialized tax services, extending her knowledge and experience nationally and globally. Susan is a senior member of Miller Thomson&rsquo;s Social Impact Group, delving into intricate charity and non profits issues, tax dispute and audit [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.millerthomson.com\/fr\/votre-equipe\/susan-m-manwaring\/\" \/>\n<meta property=\"og:site_name\" content=\"Miller Thomson\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/MillerThomsonLaw\/\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-18T02:43:11+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2016\/09\/susan-m-manwaring.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"1440\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@millerthomson\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":[\"WebPage\",\"ProfilePage\"],\"@id\":\"https:\/\/www.millerthomson.com\/fr\/votre-equipe\/susan-m-manwaring\/\",\"url\":\"https:\/\/www.millerthomson.com\/fr\/votre-equipe\/susan-m-manwaring\/\",\"name\":\"Susan M. Manwaring | Miller Thomson\",\"isPartOf\":{\"@id\":\"https:\/\/www.millerthomson.com\/fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.millerthomson.com\/fr\/votre-equipe\/susan-m-manwaring\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.millerthomson.com\/fr\/votre-equipe\/susan-m-manwaring\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2016\/09\/susan-m-manwaring.jpg\",\"datePublished\":\"2016-09-10T00:20:13+00:00\",\"dateModified\":\"2026-03-18T02:43:11+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.millerthomson.com\/fr\/votre-equipe\/susan-m-manwaring\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.millerthomson.com\/fr\/votre-equipe\/susan-m-manwaring\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.millerthomson.com\/fr\/votre-equipe\/susan-m-manwaring\/#primaryimage\",\"url\":\"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2016\/09\/susan-m-manwaring.jpg\",\"contentUrl\":\"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2016\/09\/susan-m-manwaring.jpg\",\"width\":1200,\"height\":1440,\"caption\":\"Photo of Susan Manwaring\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.millerthomson.com\/fr\/votre-equipe\/susan-m-manwaring\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.millerthomson.com\/fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u00c9quipe\",\"item\":\"https:\/\/www.millerthomson.com\/fr\/votre-equipe\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Susan M. Manwaring\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.millerthomson.com\/fr\/#website\",\"url\":\"https:\/\/www.millerthomson.com\/fr\/\",\"name\":\"Miller Thomson | Cabinet de droit des affaires pancanadien\",\"description\":\"National law firm providing business law expertise and litigation and disputes services for businesses across Canada since 1957.\",\"publisher\":{\"@id\":\"https:\/\/www.millerthomson.com\/fr\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.millerthomson.com\/fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.millerthomson.com\/fr\/#organization\",\"name\":\"Miller Thomson | Cabinet de droit des affaires pancanadien\",\"url\":\"https:\/\/www.millerthomson.com\/fr\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.millerthomson.com\/fr\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2024\/10\/miller-thomson.svg\",\"contentUrl\":\"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2024\/10\/miller-thomson.svg\",\"width\":380,\"height\":50,\"caption\":\"Miller Thomson | Cabinet de droit des affaires pancanadien\"},\"image\":{\"@id\":\"https:\/\/www.millerthomson.com\/fr\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/MillerThomsonLaw\/\",\"https:\/\/x.com\/millerthomson\",\"https:\/\/www.linkedin.com\/company\/miller-thomson-llp\/\",\"https:\/\/www.youtube.com\/@millerthomson\"],\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.millerthomson.com\/fr\/votre-equipe\/susan-m-manwaring\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Susan M. Manwaring | Miller Thomson","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.millerthomson.com\/fr\/votre-equipe\/susan-m-manwaring\/","og_locale":"fr_FR","og_type":"article","og_title":"Susan M. Manwaring | Miller Thomson","og_description":"A distinguished legal authority, Susan Manwaring offers comprehensive counsel to charities, non-profits, and social enterprises. She excels in general counsel and specialized tax services, extending her knowledge and experience nationally and globally. Susan is a senior member of Miller Thomson&rsquo;s Social Impact Group, delving into intricate charity and non profits issues, tax dispute and audit [&hellip;]","og_url":"https:\/\/www.millerthomson.com\/fr\/votre-equipe\/susan-m-manwaring\/","og_site_name":"Miller Thomson","article_publisher":"https:\/\/www.facebook.com\/MillerThomsonLaw\/","article_modified_time":"2026-03-18T02:43:11+00:00","og_image":[{"width":1200,"height":1440,"url":"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2016\/09\/susan-m-manwaring.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_site":"@millerthomson","twitter_misc":{"Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":["WebPage","ProfilePage"],"@id":"https:\/\/www.millerthomson.com\/fr\/votre-equipe\/susan-m-manwaring\/","url":"https:\/\/www.millerthomson.com\/fr\/votre-equipe\/susan-m-manwaring\/","name":"Susan M. Manwaring | Miller Thomson","isPartOf":{"@id":"https:\/\/www.millerthomson.com\/fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.millerthomson.com\/fr\/votre-equipe\/susan-m-manwaring\/#primaryimage"},"image":{"@id":"https:\/\/www.millerthomson.com\/fr\/votre-equipe\/susan-m-manwaring\/#primaryimage"},"thumbnailUrl":"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2016\/09\/susan-m-manwaring.jpg","datePublished":"2016-09-10T00:20:13+00:00","dateModified":"2026-03-18T02:43:11+00:00","breadcrumb":{"@id":"https:\/\/www.millerthomson.com\/fr\/votre-equipe\/susan-m-manwaring\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.millerthomson.com\/fr\/votre-equipe\/susan-m-manwaring\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.millerthomson.com\/fr\/votre-equipe\/susan-m-manwaring\/#primaryimage","url":"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2016\/09\/susan-m-manwaring.jpg","contentUrl":"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2016\/09\/susan-m-manwaring.jpg","width":1200,"height":1440,"caption":"Photo of Susan Manwaring"},{"@type":"BreadcrumbList","@id":"https:\/\/www.millerthomson.com\/fr\/votre-equipe\/susan-m-manwaring\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.millerthomson.com\/fr\/"},{"@type":"ListItem","position":2,"name":"\u00c9quipe","item":"https:\/\/www.millerthomson.com\/fr\/votre-equipe\/"},{"@type":"ListItem","position":3,"name":"Susan M. Manwaring"}]},{"@type":"WebSite","@id":"https:\/\/www.millerthomson.com\/fr\/#website","url":"https:\/\/www.millerthomson.com\/fr\/","name":"Miller Thomson | Cabinet de droit des affaires pancanadien","description":"National law firm providing business law expertise and litigation and disputes services for businesses across Canada since 1957.","publisher":{"@id":"https:\/\/www.millerthomson.com\/fr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.millerthomson.com\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/www.millerthomson.com\/fr\/#organization","name":"Miller Thomson | Cabinet de droit des affaires pancanadien","url":"https:\/\/www.millerthomson.com\/fr\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.millerthomson.com\/fr\/#\/schema\/logo\/image\/","url":"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2024\/10\/miller-thomson.svg","contentUrl":"https:\/\/www.millerthomson.com\/wp-content\/uploads\/2024\/10\/miller-thomson.svg","width":380,"height":50,"caption":"Miller Thomson | Cabinet de droit des affaires pancanadien"},"image":{"@id":"https:\/\/www.millerthomson.com\/fr\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/MillerThomsonLaw\/","https:\/\/x.com\/millerthomson","https:\/\/www.linkedin.com\/company\/miller-thomson-llp\/","https:\/\/www.youtube.com\/@millerthomson"],"mainEntityOfPage":{"@id":"https:\/\/www.millerthomson.com\/fr\/votre-equipe\/susan-m-manwaring\/"}}]}},"_links":{"self":[{"href":"https:\/\/www.millerthomson.com\/fr\/wp-json\/wp\/v2\/team\/2298","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.millerthomson.com\/fr\/wp-json\/wp\/v2\/team"}],"about":[{"href":"https:\/\/www.millerthomson.com\/fr\/wp-json\/wp\/v2\/types\/team"}],"author":[{"embeddable":true,"href":"https:\/\/www.millerthomson.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"version-history":[{"count":1,"href":"https:\/\/www.millerthomson.com\/fr\/wp-json\/wp\/v2\/team\/2298\/revisions"}],"predecessor-version":[{"id":46224,"href":"https:\/\/www.millerthomson.com\/fr\/wp-json\/wp\/v2\/team\/2298\/revisions\/46224"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.millerthomson.com\/fr\/wp-json\/wp\/v2\/media\/19530"}],"wp:attachment":[{"href":"https:\/\/www.millerthomson.com\/fr\/wp-json\/wp\/v2\/media?parent=2298"}],"wp:term":[{"taxonomy":"role","embeddable":true,"href":"https:\/\/www.millerthomson.com\/fr\/wp-json\/wp\/v2\/role?post=2298"},{"taxonomy":"positions","embeddable":true,"href":"https:\/\/www.millerthomson.com\/fr\/wp-json\/wp\/v2\/positions?post=2298"},{"taxonomy":"spoken-lang","embeddable":true,"href":"https:\/\/www.millerthomson.com\/fr\/wp-json\/wp\/v2\/spoken-lang?post=2298"},{"taxonomy":"badges","embeddable":true,"href":"https:\/\/www.millerthomson.com\/fr\/wp-json\/wp\/v2\/badges?post=2298"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}