Lawyers

Terrance S. Carter
Terrance S. Carter

Partner

location_on

Orangeville

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Toronto


Terrance Carter, as the Managing Partner of Carters, practices in the area of charity and not-for-profit law, and has been recognized as a leading expert by Lexpert and The Best Lawyers in Canada, and Chambers and Partners. Mr. Carter is also a registered Trademark Agent and acts as legal counsel to the Toronto office of the national law firm Fasken on charitable matters.
Mr. Carter is a co-author of Corporate and Practice Manual for Charitable and Not-for-Profit Corporations (Thomson Reuters), a co-editor of Charities Legislation & Commentary, 2024 Edition (LexisNexis Butterworths), a contributing author to The Management of Nonprofit and Charitable Organizations in Canada, 5ᵗʰ Edition (2023 LexisNexis Butterworths), co-author of Branding and Copyright for Charities and Non-Profit Organizations, 3ʳᵈ Edition (2019 LexisNexis Butterworths) and the Primer for Directors of Not-for-Profit Corporations (Industry Canada).   Mr. Carter is a former member of CRA Advisory Committee on the Charitable Sector, a member of the Government Relations Committee of the Canadian Association of Gift Planners (CAGP), the Association of Fundraising Professionals, a Past Chair of the Charities and Not-for-Profit Law Section of the Canadian Bar Association (CBA) and a Past Chair of the Charity and Not-for-Profit Law Section of the Ontario Bar Association (OBA), a past member of the Technical Issues Working Group of Canada Revenue Agency’s (CRA) Charities Directorate, a past member of CRA’s Charity Advisory Committee and the Uniform Law Conference of Canada Task Force on Uniform Fundraising Legislation, and is a member of the CAGP Working Group on Donor Advised Funds (DAFs) and, as part of this Group, was a contributor to its comprehensive guide on DAFs, Empowering Philanthropy: An Overview of Donor-Advised Funds. Mr. Carter was awarded the Friends of CAGP Award in 2020, and was the 2019 recipient of the Jane Burke Robertson Award of the Canadian Bar Association, as well the 2002 recipient of the AMS - John Hodgson Award of the OBA for charity and not-for-profit law. He is also a member of the Intellectual Property Institute of Canada, the Association of Fundraising Professionals, and the American Bar Association Tax Exempt Section, and has participated in consultations with the Public Guardian and Trustee of Ontario, the Charities Directorate of CRA, Finance Canada, and was a member of the Anti-terrorism Committee and the Air India Inquiry Committee for the CBA.   Mr. Carter has written numerous articles and been a frequent speaker on legal issues involving charity and not-for-profit law for the Law Society of Ontario, the Canadian Bar Association (CBA), the Ontario Bar Association (OBA), the Association of Fundraising Professionals, the American Bar Association, the CAGP, the Canadian Tax Foundation, CPA Canada, CPA Ontario, STEP, CSAE, the New York University School of Law, the University of Ottawa Faculty of Common Law, Ryerson University, McMaster University, the University of Waterloo Master of Tax program, Queensland University of Technology (Brisbane, Australia), University of Manitoba Law School, as well as the C.D. Howe Institute.   Mr. Carter is also the editor of, and a contributor to www.charitylaw.cawww.churchlaw.cawww.carters.ca, and www.antiterrorismlaw.ca, as well as Chair of the annual Church & Charity Law Seminar™, and a founder and a past co-chair of the CBA National Charity Law Symposium.
  • B.A. (Joint Honours), and a McGill University Scholar, McGill (1975)
  • LL.B. Osgoode Hall Law School (1978)
  • Ontario Bar (1980)
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Publications

Legislation Update

Bill C-31, Budget Implementation Act, No. 2, 2026 The federal government introduced Bill C-31, the Budget Implementation Act, 2026, No.---

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New Report Examines the Impact of AML and Sanctions Rules on Muslim Charities

Dr. Anver M. Emon, a professor and the Canada research chair in religion, pluralism and the rule of law at---

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CRA Updates Guidance On Charitable Purposes, And Releases New Short Guide And Examples Of Charitable Puposes

  On May 5, 2026, the Charities Directorate of the Canada Revenue Agency (CRA) released a new Short guide: How---

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New Reorganization of the Charities Directorate Announced at CBA Symposium

  At the Canadian Bar Association’s 2026 Charity Law Online Symposium held on Friday, April 24, 2026, Sharmila Khare, Director---

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Speaking Engagements & Seminar Materials

Key Legal and Operational Issues for Donor Advised Funds
Key Legal and Operational Issues for Donor Advised Funds

by Terrance S. Carter, Jacqueline M. Demczur, Malcolm Burrows, and Nicola Elkins one of Carters Webinars held on June 3, 2025. Handout material and replay now available.

Copyrights and Trademarks in a Virtual Universe: What Charities and NFPs Need to Know
Copyrights and Trademarks in a Virtual Universe: What Charities and NFPs Need to Know

by Sepal Bonni and Cameron A. Axford, Terrance S. Carter one of Carters Webinars held on May 7, 2025. Handout material and replay now available.

The Spectrum of Investment Powers for Charities Across Canada, Including Impact Investing
The Spectrum of Investment Powers for Charities Across Canada, Including Impact Investing

Presented by Terrance S. Carter Terrance S. Carter at the CBA Charity Law Spring Conference , on April 25, 2025

Charities Working with Non-Charities: What are the Options?

during the Annual Charity & Not-for-Profit Law Webinar on Nov 14, 2024.

Books

Corporate and Practice Manual for Charitable and Not-for-Profit Corporations, Thomson Reuters
Corporate and Practice Manual for Charitable and Not-for-Profit Corporations, Thomson Reuters

By R Jane Burke-Robertson, Terrance S Carter, and Theresa LM Man

2026 Charities Legislation & Commentary, LexisNexis
2026 Charities Legislation & Commentary, LexisNexis

By Terrance S Carter, Maria Elena Hoffstein, and Adam Parachin

The Management of Non-Profit and Charitable Organizations in Canada, 5th edition, edited by Keith Seel, LexisNexis, 2023
The Management of Non-Profit and Charitable Organizations in Canada, 5th edition, edited by Keith Seel, LexisNexis, 2023

Chapter 5: The Legal Context of Non-profit Management by Terrance S. Carter and Karen J. Cooper