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 Lawyers WeeklyThe PhilanthropistHilborn:ECS, 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 past chair of the Canadian Bar Association Charities and Not-for-Profit Law Section, a 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, and Imagine Canada (Charity Tax Tools), 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
Advisory Committee on the Charitable Sector Releases Report #2
By Theresa L.M. Man and Jacqueline M. Demczur. Charity & NFP Law Bulletin No. 495, May 27, 2021.
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FEDERAL BUDGET 2021: Impact on Charities and Not-for-Profits
By Terrance S. Carter, Theresa L.M. Man, Ryan M. Prendergast, Esther Shainblum, Luis R. Chacin, and Sean S. Carter. Charity & NFP Law Bulletin No. 492, April 17, 2021.
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Advisory Committee on the Charitable Sector Releases its First Report
By Theresa L.M. Man and Jacqueline M. Demczur. Charity & NFP Law Bulletin No. 489, March 24, 2021.
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Senator Omidvar Speaks in the Senate to Bill S-222
By Terrance S. Carter and Theresa L.M. Man. Charity & NFP Law Bulletin No. 488, March 18, 2021.
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BILL S-222 Proposes to Eliminate The “Own Activities” Requirement for Charities
By Terrance S. Carter, Theresa L.M. Man. Charity & NFP Law Bulletin No. 486, February 24, 2021.
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Full listing of Publications

Speaking Engagements
Governance 101 for Charities: Back to the Basics, Including Governance Issues and Directors' Fiduciary Duties
was presented by Theresa L.M. Man at YWCA Canada on June 10, 2021.
Getting Ready for the Ontario Not-for-Profit Corporations Act (ONCA)
The third of the Carters Spring 2021 Charity & NFP Law Webinar Series was held on May 18, 2021 with a session by Theresa L.M. Man.
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The New Ontario Not-for-Profit Corporations Act (ONCA) and What You Need to Get Ready
Presented by Theresa L.M. Man at the CSAE Trillium Winter Summit.
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Key Takeaways from CRA’s New Guidances
Presented by Theresa L.M. Man at The 2021 Charity & NFP Law Seminar.
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Mergers, Amalgamations, and Consolidations
Presented by Theresa L.M. Man in a panel discussion hosted by the Institute of Corporate Directors Ontario (GTA) Chapter, Tuesday, February 3, 2021. PDF HANDOUT
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