Theresa L.M. Man    B.Sc., M.Mus., LL.B., LL.M.

Theresa L. M. Man
Orangeville Office
Tel: (519) 942-0001 x225
Fax: (519) 942-0300
Email: tman@carters.ca
Toll Free: (877) 942-0001
 
Meeting Locations
(by appointment)
Toronto (416) 594-1616

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Theresa L.M. Man joined Carters in 2001, becoming a partner in 2006, to practice in the area of charity and not-for-profit law.  Ms. Man is recognized as a leading expert in charity and not-for-profit law by Lexpert,  Best Lawyers in Canada, and Chambers and Partners.

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 DailyThe 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, 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.

PRACTICE AREAS:

Charity and Not-for-Profit Law

EDUCATION:

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

CALLED TO THE BAR:

Ontario Bar, 1997

LANGUAGES:

Fluent in English, Cantonese and Mandarin

 

Publications
BILL C-19 is Amended to Simplify Funding of Non-Qualified Donees
By Terrance S. Carter and Theresa L.M. Man. Charity & NFP Law Bulletin No. 513, June 28, 2022.
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FEDERAL BUDGET 2022: Impact on Charities and Not-for-Profits
By Terrance S. Carter, Theresa L.M. Man, Ryan M. Prendergast, Esther Shainblum, Esther S.J. Oh, Jennifer M. Leddy, Sean S. Carter, Adriel N. Clayton and Martin U. Wissmath. Charity & NFP Law Bulletin No. 510, April 8, 2022.
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Continuing Dilemma: Ontario Corporations Going Federal?
By Theresa L.M. Man. Charity & NFP Law Bulletin No. 508, February 24, 2022.
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Reminder for Charities to Take the Necessary Steps to Meet the DQ
By Terrance S. Carter and Theresa L.M. Man. Charity & NFP Law Bulletin No. 507, February 24, 2022.
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Ontario's Not-for-Profit Corporations Act: Prepare for transition
By Theresa L.M. Man, This article was originally published by The Lawyer's Daily (www.thelawyersdaily.ca), part of LexisNexis Canada Inc. October 27, 2021.
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Full listing of Publications

Speaking Engagements
Foreign / Non-Resident Donors
Presented by Theresa L.M. Man at CAGP 28th National Conference on June 16, 2022.
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BILL C-19 BUDGET IMPLEMENTATION ACT, 2022, NO. 1 Proposes Major Changes to Legislative Framework Governing Charities
By Terrance S. Carter and Theresa L.M. Man. Charity & NFP Law Bulletin No. 511, May 25, 2022.
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ONCA Transition Challenges
Presented by Theresa L.M. Man at The Canadian Society of Association Executives (CSAE) Webinar on May 18, 2022.
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Bill S-216: End of the ‘Own Activities’ Requirement?
Presented by Terrance S. Carter and Theresa L.M. Man at the CBA Charity Law Online Symposium on May 5, 2022.
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Transition Challenges under the ONCA
Presented by Theresa L.M. Man at The 2022 Charity & NFP Law Seminar on February 17, 2022.
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Full listing of Publications

Books

Corporate and Practice Manual for Charitable and NFP Corporations

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