Charities Legislation & Commentary, 2025 Edition

Terrance S. Carter, B.A., LL.B., TEP, Trademark Agent, is Managing Partner of Carters Professional Corporation and practises in the area of charity and not-for-profit law, and is counsel to Fasken. Mr. Carter has been recognized as a leading expert in Canada by Lexpert, Best Lawyers in Canada and Chambers and Partners. Mr. Carter is co-author of Corporate and Practice Manual for Charities and Not-for-Profit Corporations, contributing author of The Management of Charitable and Not-for-Profit Organizations in Canada and co-author of Branding & Copyright for Charities and Non-Profit Organizations. He is also the editor of various publications on charitylaw.ca, carters.ca and churchlaw.ca. Mr. Carter is a former member of the CRA Advisory Committee on the Charitable Sector.

Maria Elena Hoffstein, M.A., LL.B., FEA, is a lawyer in both in the Private Client Services Group and Charities and Not-for-Profit Group at Miller Thomson. Elena’s practice is focused in all areas of estate planning, family business succession planning and corporate reorganization both pre- and post-mortem planning. She also advises on cross-border and international matters, wills, trusts and marriage contracts. Elena is also a recognized leader in charity law, advising both charities and donors on effective legislative, tax and regulatory matters and on tax effective charitable gifting. In recognition of her leadership and career contributions, Elena received the Ontario Bar Association’s “Award of Excellence in Trusts and Estates.” She is also a recipient of Lexpert’s “Zenith Award” and has earned the preeminent “AV” ranking in Martindale-Hubbell’s Peer-Review Ratings. She is a frequent speaker at the Canadian Tax Foundation and Ontario Tax Foundation, Society of Trusts and Estates Practitioners conferences, the Law Society of Ontario, the Ontario Bar Association and the Canadian Association of Gift Planners. She is a co-author of Charity Law in Canada and Halsbury’s Trusts, and a co-editor of Charities Legislation and Commentary and Charity Law in Canada.

Adam Parachin, B.A., LL.B., LL.M., is a law professor at Osgoode Hall Law School at York University and counsel to Miller Thomson LLP. He holds law degrees from both Osgoode Hall Law School and the University of Toronto. His principal areas of teaching and research include charities, trusts, estates and property.