Adam Aptowitzer is a tax lawyer with special expertise in the law as it pertains to charities, not-for-profit organizations, and other non-taxable entities anywhere in Canada. His practice involves tax litigation for private taxpayers and charities and he has represented clients at the Tax Court of Canada, the Federal Court of Appeal and the Supreme Court of Canada.
Adam’s practice is diverse and includes (amongst other areas) high level tax planning for charities engaged in business activities, operating overseas, corporate governance and gift planning. He also works with international organizations seeking to work in Canada or with Canadian organizations operating abroad.
Moreover, Adam provides consultancy services to foreign governments on their Civil Society Regulations and compliance with FATF R8. And, as counsel to the Canadian Blockchain Association, provides legal advice to Canadian and foreign entities interested in the Canadian perspective on crypto-currency regulation.
Adam contributes to the public policy debate through his academic papers and expert witness testimony to Government. He regularly publishes in several journals, including the Canadian Taxpayer and the Not for Profit News. He is also often cited as an expert on the topic of charity law by the popular media, and has authored two books the most recent of which is ‘Running a Charity: A Canadian Legal Guide’.
In addition to his legal practice, Adam is an Associate Professor of Law at the University of Ottawa and has been called to the Bars of both Ontario and Alberta.
Adam has been recognized as among the premier Charity Law lawyers in Canada by the Canadian Lexpert® Legal Directory.
Hemal Balsara is the Assistant Vice President of Tax, Retirement and Estate Planning at Manulife Financial in Toronto. As a member of the Manulife Team, Hemal works closely with Manulife insurance advisors and other partners to support their (ultra) high net worth clients and deliver integrated insurance and tax planning solutions.
Hemal joined Manulife Financial in 2011 after spending six years in the tax area of a national accounting firm where he researched and analyzed complicated technical tax issues including various tax structuring and estate planning issues, planning for owner manager situations and various corporate and personal tax issues. In addition, prior to specializing in tax, Hemal spent two years in the audit practice.
Hemal has contributed to various publications including the Canadian Tax Highlights, PwC’s Wealth and Tax Matters, the Canadian Taxation of Life Insurance, and other tax related publications. He has also been a keynote speaker at various industry conferences including STEP Canada's National Conference, the CALU AGM, CALU Associates, Manulife's Elite Conference and so on.
Hemal received his Bachelor of Commerce degree from the University of Toronto and graduated with high distinction. He has also obtained his Certified Financial Planner (CFP) designation. Hemal is a member of the CPA Canada, CPA Ontario, the Canadian Tax Foundation and the Estate Planning Council of Toronto, the Society of Trust and Estate Practitioners and the Family Enterprise Exchange.
Kelly Charlebois is an experienced estate and trust litigator with expertise in complex and multifaceted cases. She is a tenacious advocate who persuasively and effectively advances her clients’ interests and achieves positive and cost-effective results for them in a broad range of areas. Kelly’s clients praise her strategic approach to handling their files.
Kelly has particular expertise in matters relating to estates, trusts, and fiduciary and capacityrelated proceedings. Kelly has successfully represented high-net-worth individuals, institutions, and charitable organizations in this area, including in will challenges, will interpretations, guardianship applications, dependant support applications, passing-of-account applications, and proceedings involving breach of trust and breach of fiduciary duty. She also regularly advises financial institutions and trust companies in relation to estates, powers of attorney, capacity issues and the administration of estates during litigation.
Kelly enjoys writing and speaking on a variety of topics. She is a contributing author to Miller Thomson’s publication Miller Thomson on Estate Planning and is the national leader of the firm’s Estates and Trusts Litigation Group.
Drawing on her strong commercial litigation background, which has provided her with extensive advocacy experience at all court levels, Kelly is well positioned to represent her clients in complex estates and commercial disputes.
Nicola is President of Cause Strategies Inc., Benefaction’s charitable wealth management solutions provider since 2008. She is also Founder and CEO of Benefaction Foundation. She has built a reputation as a valuable resource for those who want to integrate charitable giving into their client’s financial, estate and succession plans. Prior to establishing Cause Strategies Inc., Nicola spent 20 years in the financial services industry holding several senior roles. She has an MSc from the London School of Economics and a BA from McGill University. She is the managing editor of the Master Financial Advisor - Philanthropy course offered by the Knowledge Bureau. She is also past President of Rotary Club of Westmount (QC) and of Le Manoir, a home for independent seniors living in Westmount (QC).
Laurie has been a die-hard charity sector professional for close to 2 decades. Most recently, Laurie specialized in gift planning at Toronto General & Western Hospital Foundation and Plan International Canada. It was there that Laurie discovered the power of strategic giving to turn the ordinary into the extraordinary; and its potential to help meet some of society's greatest needs. For the past two years Laurie has been working with CAGP to develop and launch the Will Power campaign, Canada's biggest effort to make leaving a gift in your Will a social norm.
Jamie Golombek is Managing Director, Tax & Estate Planning with CIBC in Toronto. As a member of the CIBC Private Wealth team, Jamie works closely with advisors from across CIBC to support their clients and deliver integrated financial planning and strong advisory solutions. He joined the firm in 2008 after 12 years with a global investment company, where he was involved in both internal and external consulting on all areas of taxation and estate planning.
Jamie has also worked for Deloitte’s as a tax specialist in the Toronto office, where he specialized in both personal and corporate tax planning. Jamie is quoted frequently in the national media as an expert on taxation, writes a weekly column called “Tax Expert” in the National Post, has appeared as a guest on BNN, CTV News, and The National and has been a regular personal finance guest on The Marilyn Denis Show.
He received his B.Com. from McGill University, earned his CPA designation in Ontario and qualified as a U.S. CPA in Illinois. He has also obtained his Certified Financial Planning (CFP) and Chartered Life Underwriting (CLU) designations.
Jamie is a recipient of CPA Ontario’s Award of Distinction, which honours those CPAs who have made an early impact, bringing distinction to themselves and to their profession through leadership and achievement in their professional, community and/or personal lives.
Jamie is a past chair of the Investment Funds Institute of Canada’s Tax Working Group as well as a member of CPA Ontario, the Illinois CPA Society, the Estate Planning Council of Toronto, the Canadian Tax Foundation and the Society of Trust and Estate Practitioners.
Jamie also teaches an MBA course in Personal Finance at the Schulich School of Business at York University in Toronto.
Robert (Bobby) moved into philanthropy in August 1994 by becoming the Executive Director of the Jewish Community Foundation of Montreal. The JCF is seen to be Canada’s most donor-centred foundation.
He is presently a planned giving consultant. He previously was a partner in taxation at Ernst and Young.
Bobby specializes in tax-assisted giving and has written numerous articles on the subject and has published the JCF Gift Planning Handbook, available to the public at www.jcfmontreal.org.
He has helped many Canadian charities design their planned giving programmes.
Robert is Past-President of the Conseil de la Philanthropie du Quebec, the Table Ronde du Quebec of the CAGP, JIAS Canada, JIAS Montreal and the Mount Royal Tennis Club.
Susan Manwaring is a recognized leading expert advising social enterprises, charities and nonprofits in her practice. Susan provides both general counsel and specialized tax advice to her clients across Canada and internationally. Susan is the national lead of the Social Impact Group at Miller Thomson.
In addition to her work as general counsel to charities and non-profits, Susan has particular expertise in complex issues and provides sophisticated advice on social enterprise and social finance issues. Susan worked on the first two provincial or federal government funded Social Impact Bonds with clients of the firm. She has advised numerous social enterprises about regulatory and structuring issues and works with public and private foundations in the field of mission investing and social finance. She also assists clients undergoing tax audits or other regulatory issues, including legal matters relating to Canadian anti-spam law.
Susan is regularly called upon to advise charities and non-profit organizations on compliance and taxation matters under the Income Tax Act, as well as other relevant provincial tax regulations. Susan was appointed as a member of the Canada Revenue Agency Consultation Panel on Political Activities of Charities.
Susan writes and speaks frequently on social enterprise, social finance and other non-profit and charities-related issues.
Krishan Mehta is the Assistant Vice President, Engagement at Ryerson University. He leads alumni relations, special fundraising campaigns, and other strategies to engage different communities in support of the university. Previously, he held a variety of senior fundraising, alumni relations and marketing roles at Seneca College and the University of Toronto.
Krishan also leads the Fundraising Management Certificate Program at Ryerson and teaches in Carleton University's Philanthropy and Non-Profit Leadership Graduate Program. Krishan completed his PhD at the University of Toronto, where he studied the philanthropy of immigrants in Canada. He serves as a board member of CanadaHelps.org and the TELUS Friendly Futures Foundation community grants board.
He was named 2020 Outstanding Fundraiser of the Year by the Association of Fundraising Professionals (AFP) Greater Toronto Chapter, the largest AFP chapter in the world. He is also honoured to have been named 2022 AFP Distinguished Fellow.
Paul Nazareth has worked in Canada’s philanthropic sector for over 20 years. Currently, Vice President, Education & Development at the Canadian Association of Gift Planners (CAGP), and was previously VP at the charity CanadaHelps.
Paul has been a philanthropic advisor with a national wealth management firm in a trust company and spent 15 years working with charities from Universities to Churches.
Paul is on the board of several charities including The Circle on Indigenous Philanthropy and on the Advisory Council of Carleton University’s Masters in Philanthropy and Nonprofit Leadership program. He serves as faculty for the Master Financial Advisor in Philanthropy (MFA-P) program led by CAGP, Knowledge Bureau and Spire Philanthropy, and is a frequent instructor for the tax and advisor community through organizations like CPA, Advocis and Estate Planning Councils.
Paul writes on philanthropy for a variety of publications and regularly appears on national radio and television to speak about creating a personal legacy through charity.
Sara has spent over 20 years leading non-profit initiatives across Canada. As Director of Policy and Communications at Philanthropic Foundations Canada, Canadas’s national network for grantmakers, she guides the organization’s thought-leadership, advocacy agenda, and marketing and public relations activities to foster good public policies and initiatives for the sector to advance impactful, forward-thinking philanthropy.
She began her career in fundraising, has worked on Parliament Hill, and for over eight years managed community initiatives and granting for one of Canada’s largest community foundations, allocating millions of dollars annually, and connecting philanthropy to the greatest needs to tackle inequity.
She has a BA in Political Studies from Trent University and a Master’s in Public Policy and Public Administration from Concordia University. Having lived in several communities across Canada and internationally, Sara is now based in Toronto with her husband and three children.
Laura West is a partner in the private wealth group of Norton Rose Fulbright Canada LLP. She is engaged in a general practice in the areas of wealth management, estates, trusts, charity and not-for-profit law. She advises clients on estate planning, charitable giving, family business succession planning, trust and estate administration and the establishment, governance and regulation of charities and non-profit organizations. She has taught wills and estate planning at the University of Toronto Faculty of Law, has lectured and written frequently on estate planning and charity issues and she is the co-author of Charitable Giving in Canada.
Amanda Stacey is a partner on our wealth and private client, and charities and tax exempt organizations teams.
Ms. Stacey provides advice in the areas of wealth management, estate planning, charity, and not-for-profit law. She advises clients on wills, trusts, powers of attorney, family business succession planning, and corporate re-organizations. Ms. Stacey also advises on the establishment, tax compliance, governance, and regulation of charities and not-for-profit organizations. She also assists financial institutions with issues pertaining to administering estate assets, registered and non-registered accounts, power of attorney, and capacity matters.
Ms. Stacey was previously the chair of the Canadian Association of Gift Planners. She is a frequent writer and speaker on a variety of estate planning, charity, and not-for-profit topics, including articles and presentations for the Society of Trust and Estate Practitioners, the Canadian Tax Foundation, the Ontario Bar Association, the Law Society of Ontario, and the Estates, Trusts and Pensions Journal.
Florence Carey operates a solo law practice focussed on charities and non-profits. An experienced lawyer, Florence has 20+ years of experience at a regional firm where, in addition to a busy tax practice, she helped charities and non-profits address their legal issues. Today, Florence provides solid legal advice to help organizations incorporate, create by-laws, and apply for charitable status. She also helps her clients navigate Canada Revenue Agency regulation of charities and non-profits, including gift planning and fundraising rules, and provides advice regarding governance matters. She considers herself fortunate to work with many large and established charities as well as small start-ups, and her clients have a wide range of purposes. She provides advice to organizations (including the boards of directors), and offers training, workshops and access to legal information to help organizations fulfil their purposes while operating ethically, following good governance principles and rules of the regulator.
Florence has been recognized as a Best Lawyer in Canada, is the immediate 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 Charities Directorate, President of the Canadian Association of Gift Planners Manitoba Chapter, a member of the Canadian Tax Foundation, and past co-chair of the CBA’s National Charity Law Symposium. Florence completed the Institute of Corporate Directors’ NFP Governance Essentials Program in 2019, and received the full Directors’ Education Program (DEP) designation in 2021. She has served on the volunteer boards of directors of a number of local charities, and currently serves as Board President of the Manitoba Chamber Orchestra. She is also a board member at Imagine Canada and Charitable Gift Funds Canada Foundation. She is a frequent writer and lecturer on charity law subjects.
Helping my clients discover how to leave a legacy in ways that is meaningful to them is why I do what I do. I feel that making a difference and giving back are the core values that I share with my clients. I work with my clients to gain an intimate understanding of their goals and values in order to allow them to do what they love, and I love sharing in their successes.
As a Chartered Accountant and Certified Financial Planner specializing in tax, estate and philanthropic planning, the value I bring to business owners and professionals helps them navigate the complexity of their family assets. Their biggest concerns are creating, growing and protecting their legacy in ways that is meaningful to them. My certification and experience as a Family Enterprise Advisor adds depth to the solutions I bring to the unique challenges of my clients.
When I’m not engaged with my clients, I am passionate about working with the community and philanthropy. And of course, spending time with my family and friends, and the outdoors is personally rewarding.