Lawyers

Theresa L.M. Man
Theresa L.M. Man

Partner

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Orangeville

call (877) 942-0001 ext 225

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 PartnersMs. Man is the 2022 recipient of the OBA AMS/John Hodgson Award of Excellence in Charity and Not-For-Profit  Law. Theresa L.M. Man was included in The Best Lawyers in Canada 2026 for Charities / Non-Profit Law. She has also been named the Best Lawyers® 2026, 2024 and 2022 Charities / Non-Profit Law "Lawyer of the Year" in Toronto, Canada.

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, 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
  • 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)
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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---

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T3010 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---

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CRA 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---

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Significant 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---

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Speaking 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
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