June 4, 2021

Last Updated

September 27, 2023


The Muttart Foundation, Miller Thomson LLP

Practice Area

Intersections and Innovations

Susan Manwaring and Katrina Kairys, Miller Thomson LLP

Susan Manwaring is the national lead of Miller Thomson’s Social Impact Group, providing both general counsel and specialized tax advice to social enterprises, charities, and nonprofits across Canada and internationally. She advises foundations in the field of mission investing and social finance and counsels charities and nonprofit organizations on compliance and taxation matters and relevant provincial tax regulations. Susan was a member of the CRA Consultation Panel on the Political Activities of Charities. She is currently a member of the Advisory Committee on the Charitable Sector (ACCS) – a ministerial committee advising the Minister of National Revenue. Susan has been recognized extensively for her expertise and participates widely in sector activities, including many public policy discussions related to the regulation of the charity and nonprofit sectors.

Katrina Kairys practises charities and not-for-profit law as a member of Miller Thomson’s Social Impact Group. Katrina advises charities, not-for-profits, and social enterprises on a variety of matters, including governance, incorporation, charitable registration, tax compliance, and gift agreements. She assists charities with revocation and dissolution, as well as mergers and amalgamations. Katrina employs results-oriented strategies to help clients achieve their missions while navigating the complex regulatory framework.