Susan M. Manwaring

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’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. Susan’s educational journey and legal contributions stand as pillars of her success. With ample experience on various government committees, Susan’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.