Susan M. Manwaring

Partner | Toronto

416.595.8583

Portrait of Susan M. Manwaring
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2022 MasterCard rule changes applicable to subscription payments

MasterCard has recently proposed changes to its credit card processing rules which, if implemented, will impact a broad range of “merchants” including non-profits and charitable organizations. Given that these changes appear to be a reaction to legislative changes in other […]

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Susan Manwaring speaks on the most recent episode of the CharityVillage Connects podcast

CharityVillage Podcast

Susan Manwaring speaks at the CharityVillage Connects podcast on “How Bill S-216 Could Transform the Canadian Nonprofit Sector Forever”. This episode explores alternative revenue streams for nonprofits and touches on Bill S-216 which, if enacted, could have a dramatic impact […]

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Susan Manwaring comments on the Federal Government’s proposed changes on how charities can fund third-party organizations

Canadian Lawyer "Ottawa proposes changes to how charities can fund third-party organizations"

This article discusses the changes proposed by the Federal Government to make it easier for charitable organizations to provide grant money to third-party organizations within Canada and abroad. The current rules are “complicated and quite onerous” and counter to how […]

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Registered Charities and Revenue Generation: Where to Now?

Perspectives on Tax Law & Policy (March 2022), Canadian Tax Foundation

Susan Manwaring authored an article on the key recommendations from the Special Senate Committee on the Charitable Sector to support charities’ revenue-generating activities. In its 2019 report, the Special Senate Committee on the Charitable Sector discussed the role of charities […]

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Advisory Committee on the Charitable Sector releases third report

The third report of the Advisory Committee on the Charitable Sector (the “ACCS”) released on July 15, 2021 (the “Report”), expands on the Committee’s first report and second report, adding a series of recommendations for reforming the relationship between charities […]

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Canada Elections Act: What you can do without registering

In our last article, we discussed the registration requirements that may apply to charities and non-profits that carry on certain regulated activities, including election advertising, election surveys, and partisan activities (in the case of non-profits).  For more information about the […]

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Two very welcome Federal Court of Appeal decisions

The Federal Court of Appeal has now overturned two separate decisions of the Minister of National Revenue denying the applications of two sports organizations for registration as registered Canadian amateur athletic associations (“RCAAA”). One decision involved an appeal by an […]

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Advisory Committee on the Charitable Sector focuses on reconciliation, national data strategy, and charity designations in second report

The second report of the Advisory Committee on the Charitable Sector released on April 28, 2021 (the “Report”) expands on its first report, adding eight recommendations for sector reforms. The Advisory Committee on the Charitable Sector (the “ACCS”), established in […]

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Susan Manwaring contributes the Canadian Association of Gift Planners’ guidelines on charitable donations on life insurance

Canadian Association of Gift Planners

Susan Manwaring contributed to the guidelines on charitable donations on life insurance released by the Canadian Association of Gift Planners (CAGP).  As noted by the CAGP: Following concerns expressed in recent years by some insurance industry regulators regarding the use […]

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Susan Manwaring and Katrina Kairys contribute to Muttart Intersections and Innovations publication

Muttart Intersections and Innovations

Susan Manwaring and Katrina Kairys authored a chapter on “Regulating Business Activity” for the Muttart Intersections and Innovations publication. As noted by The Muttart Foundation: For far too long, Canada has lacked a comprehensive resource examining Canada’s charitable sector. That […]

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