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 non-profits across Canada and internationally. She advises foundations in the field of mission investing and social finance and counsels charities and non-profit organizations on compliance and taxation matters and relevant provincial tax regulations. Susan was a member of the CRA Consultation Panel on 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 non-profit sectors.