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. 

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

 
Recognitions
   
 
 
 
 
Education & Call To The Bar
   
 
  • 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
  • Ontario Bar, 1997
 
Publications
   
 
By Terrance S. Carter, Jacqueline M. Demczur and Theresa L.M. Man. Charity & NFP Law Bulletin No. 517, Nov 23, 2022.
By Terrance S. Carter, Theresa L.M. Man and Jacqueline M. Demczur. Charity & NFP Law Bulletin No. 515, August 24, 2022.
By Terrance S. Carter and Theresa L.M. Man. Charity & NFP Law Bulletin No. 513, June 28, 2022.
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.
 
 
Speaking Engagements & Seminar Materials
   
 
Presented by Theresa L.M. Man for the OBA Charity and Not-for-Profit Law Program on October 13, 2022.
Presented by Theresa L.M. Man at CAGP 28th National Conference on June 16, 2022.
By Terrance S. Carter and Theresa L.M. Man. Charity & NFP Law Bulletin No. 511, May 25, 2022.