Lawyers
Theresa L.M. Man
Partner
Ms. Man is co-author of Corporate and Practice Manual for Charitable and Not-for-Profit Corporations published by Thomson Reuters. She has also written on charity and taxation issues for various publications, including The Lawyer's Daily, The Philanthropist, CSAE Trillium FORUM and Charity Law Bulletin.
Ms. Man advises on charity and non-profit matters, including incorporation, reorganization, amalgamation, asset merger, restructuring, corporate governance, multiple corporate structures, affiliation and association agreements, dissolution, gift planning, facility and property use, fundraising, non-profit organization operations and tax status.
Ms. Man is a member and former chair of the Canadian Bar Association Charities and Not-for-Profit Law Section, a former member of the Technical Issues Working Group of Canada Revenue Agency’s (CRA) Charities Directorate, and a member and a former chair of the OBA Charities and Not-for-Profit Law Section. She has been actively involved with and is a legal advisor to numerous charities. She has been a speaker at various seminars, including the Annual Church & Charity Law™ Seminar and seminars hosted by the Canadian Bar Association, Ontario Bar Association, and the Canadian Association of Gift Planners, among others.
Before embarking on the study of law, Ms. Man earned her Master of Music and partially completed doctoral studies at Southwestern Baptist Theological Seminary in Fort Worth, Texas. This has enabled her to serve as minister of music and organist in various churches in Regina, Saskatchewan and in the greater Toronto area.
Languages: Fluent in English, Cantonese and Mandarin
Recognitions
- LL.M. (Tax Law) Osgoode Hall Law School (2008)
- LL.B. Osgoode Hall Law School (1995)
- M. Mus. Southwestern Baptist Theological Seminary (1989)
- B.Sc. in Agriculture (with Distinction) University of Manitoba (1985)
- Bar Ontario (1997)
Publications
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---
Read MoreT3010 Filing Time! Ten Tips on Completing the T3010
On May 5, 2026, Theresa Man presented T3010 Filing Time! Ten Tips on Completing the T3010. This presentation highlighted the---
Read MoreCRA Releases Technical Interpretation on Property Disposition and Investment Income of NPO Club
In a technical interpretation (CRA View 2025-1062851E5), the Canada Revenue Agency (“CRA”) expressed its view on how a non-profit---
Read MoreSignificant CRA Policy Change: CRA Ends Pre-Approval and Automatic Reviews of Amended Charitable Purposes and Activities
On January 15, 2026, the Charities Directorate of the Canada Revenue Agency (“CRA”) announced in its Quarterly Update (“Quarterly---
Read MoreSpeaking Engagements & Seminar Materials
T3010 Filing Time! Ten Tips on Completing the T3010
Webinar Presented by Theresa L.M. Man on May, 5, 2026
Disbursement Quota: What Charities Need to Know to Ensure Compliance
Presented by Theresa L.M. Man on November 13, 2025 at the Carters Annual Webinar
The Coming of the ONCA (We Hope) and What to Start Thinking About
Presented by Theresa L.M. Man at The 2019 Charity & NFP Law Seminar
Healthcare Philanthropy: Check-Up 2019
was co-hosted by Carters and Fasken in Toronto, on Wednesday, May 22, 2019, in Toronto.
Books
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
