Charities/Non-profits
Canada Guide 2025 : Nationwide - Canada
Band 1
About
Provided by Miller Thomson LLP
Charities and not-for-profits in the social impact sector share many of the same legal challenges as commercial organizations, but with an extra layer of regulatory oversight that comes with their special tax status. Miller Thomson’s Charities and Not-For-Profit Group operates one of the most sophisticated practices of its kind in Canada, providing voluntary sector organizations with creative and practical advice designed to meet their unique requirements.
Our clients are a diverse group of charities, not-for-profits, associations, clubs, and religious congregations, but we take the same value-added approach to each one, catering to each organization’s individual needs.
Whether advising on tax compliance strategies and structures for charities and non-profits operating across multiple jurisdictions, helping to secure and structure mission-related investments, or restructuring charities and non-profits to generate revenue from innovative sources, we have the specialized knowledge and experience needed to help organizations achieve a sustainable long-term advantage.
With our comprehensive expertise and industry-specific insights, we empower charities and not-for-profits to navigate the complex legal landscape and achieve their objectives and goals seamlessly.
Chambers Review
Miller Thomson maintains a pre-eminent, nationwide charities/non-profits practice. With recognised lawyers in Toronto, Vancouver and Montréal, the law firm provides advice to clients on establishing charitable status, governance issues, capital campaigns and integrations, and is also experienced in complex tax structuring and audits carried out by the Canada Revenue Agency. The team also offers considerable depth of experience in handling government consultations on policy issues concerning the charitable and non-profit sector, as well as advising on social impact bonds. Its diverse array of clients includes healthcare institutions and religious organisations, as well as social and economic empowerment and support groups.
Strengths
Provided by Chambers
"Miller Thomson has one of the largest charities and not-for-profit teams in Canada, across all levels of experience, including some of the most senior and well-respected practitioners in the area."
"The members of the team we work with are responsive and frequently provide effective advice on time-sensitive matters."
"They have given excellent feedback on all of the questions I've asked, understanding the nuances and the various players. They have also answered a couple of questions that I didn't even know I had."
"Their advice is practical and provides good value for the cost."
"It is the leading charity law practice nationwide. They are well versed in all aspects of charity law, and they provide opinions and risk assessments on very complex and sophisticated matters."
"Miller Thomson has one of the largest charities and not-for-profit teams in Canada, across all levels of experience, including some of the most senior and well-respected practitioners in the area."
"The members of the team we work with are responsive and frequently provide effective advice on time-sensitive matters."
"They have given excellent feedback on all of the questions I've asked, understanding the nuances and the various players. They have also answered a couple of questions that I didn't even know I had."
"Their advice is practical and provides good value for the cost."
"It is the leading charity law practice nationwide. They are well versed in all aspects of charity law, and they provide opinions and risk assessments on very complex and sophisticated matters."
Notable Practitioners
Elena Hoffstein is a Toronto-based charities lawyer who is particularly well regarded for her expertise in tax and regulatory matters. She is also highly adept at handling both contentious and non-contentious estate litigation matters.
"I find her to be one of the best in this area of law - she is a great lawyer for us."
Robert Hayhoe is particularly well regarded for his understanding of governance, structuring and tax arrangements in the charities sector. He also advises clients on issues relating to property, covering purchases, leasing and developments. He is based in Toronto.
"Robert Hayhoe possesses exceptional business acumen and a profound understanding of our specific business needs."
"Robert advises from a place of experience and tells you what he thinks. He's an incredibly experienced and valued counsel."
"He is extremely knowledgeable and makes himself available. His level of understanding for what we are trying to do means he is able to give us the information we need."
Susan Manwaring acts for a broad array of charities and non-profit organisations, including prestigious domestic and international foundations. Based in Toronto, she is national head of the law firm's social impact group.
"She is extremely knowledgeable in the industry."
"She has a wealth of knowledge and experience. She deserves to be top-rated."
Andrew Valentine is a respected lawyer with significant experience in not-for-profit and charity law. Based in Toronto, he assists clients with gift planning, registration and compliance matters.
"Andrew Valentine is an excellent lawyer. His technical expertise is top of class, as is his general level of service."
"He demonstrates a strong awareness of charities operations, providing practical and actionable advice."
"We have worked with Andrew for many years and we continue to reach out to him based on our satisfaction with his support."
Michael Blatchford dedicates his practice to non-profit organisations, assisting clients with a broad range of matters covering structuring and regulation, as well as negotiating financing, property lease and commercial agreements. Based in Vancouver, he joined Miller Thomson in May 2024 after leaving Norton Rose Fulbright.
Amanda Stacey assists clients with an array of issues in the non-profit sector, covering regulation, governance, tax structuring and compliance, and dispute resolution. She divides her time between Vancouver and Toronto.
Montréal-based Troy McEachren assists clients with a range of issues, including incorporation matters and tax structuring, as well as litigation and administrative challenges. His clients range from charities to private foundations and trusts.
David Tang frequently acts for non-profit organisations in the real estate sector, advising on corporate governance and tax compliance. He is based in Toronto.
"David is a trusted adviser and has provided outstanding service over the long term for our organisation. He understands complex issues and is able to provide perspective from a range of viewpoints."
Up-and-comer Natasha Smith has noteworthy expertise advising on corporate restructurings, compliance, governance policies and funding agreements.
"It has been great working with Natasha on complex charity matters and we have appreciated her timely and effective advice."
Nicole D'Aoust assists clients with transactions and commercial agreements as well as governance and operational matters. She also has experience advising on charitable registration applications. She is based in Toronto.
"Nicole D'Aoust is a strong lawyer and has advised on complex and sophisticated charities compliance issues. Her level of service is very good. I would gladly refer others to her."
"Nicole stands out for her responsiveness."
"She is a wonderful counsel who always brings valuable insight. Nicole can navigate complex situations and matters very well. She has impeccable judgement."
Vancouver-based Sarah Fitzpatrick offers a range of experience in the charities and non-profit space, including with regard to the tax treatment of high-value charitable donations as well as in connection with general structuring concerns.
"Sarah’s level of detail and knowledge of implications - clause by clause and issue by issue - is nothing short of outstanding. She also has a gift for knowing what is missing."
Ranked Lawyers at
Miller Thomson LLP
Nationwide - Canada
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Provided by Miller Thomson LLP