Terrance S. Carter    B.A., LL.B., TEP, Trademark Agent

Terrance S. Carter
Orangeville Office
Tel: (519) 942-0001 x222
Fax: (519) 942-0300
Email: tcarter@carters.ca
Toll Free: (877) 942-0001

Toronto Office
Tel: (416) 594-1616
Fax: (416) 594-1209
Email: tcarter@carters.ca
Toll Free: (877) 942-0001

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Terrance Carter, as the Managing Partner of Carters, practices in the area of charity and not-for-profit law, and has been recognized as a leading expert by Lexpert and The Best Lawyers in Canada, and Chambers and Partners. Mr. Carter is also a registered Trade-mark Agent and acts as legal counsel to the Toronto office of the national law firm Fasken on charitable matters. 

Mr. Carter is a co-author of Corporate and Practice Manual for Charitable and Not-for-Profit Corporations (Thomson Reuters), a co-editor of Charities Legislation & Commentary, 2020 Edition (LexisNexis Butterworths), a contributing author to The Management of Nonprofit and Charitable Organizations in Canada, 4th Edition (2018 LexisNexis Butterworths), co-author of Branding and Copyright for Charities and Non-Profit Organizations, 3rd Edition (2019 LexisNexis Butterworths) and the Primer for Directors of Not-for-Profit Corporations (Industry Canada). 

Mr. Carter is a member of CRA Advisory Committee on the Charitable Sector, a member of the Government Relations Committee of the Canadian Association of Gift Planners (CAGP), the Association of Fundraising Professionals, a Past Chair of the Charities and Not-for-Profit Law Section of the Canadian Bar Association (CBA) and a Past Chair of the Charity and Not-for-Profit Law Section of the Ontario Bar Association (OBA), a past member of the Technical Issues Working Group of Canada Revenue Agency’s (CRA) Charities Directorate, a past member of CRA’s Charity Advisory Committee and the Uniform Law Conference of Canada Task Force on Uniform Fundraising Legislation,. Mr. Carter was awarded the Friends of CAGP Award in 2020, and was the 2019 recipient of the Jane Burke Robertson Award of the Canadian Bar Association, as well the 2002 recipient of the AMS - John Hodgson Award of the OBA for charity and not-for-profit law. He is also a member of the Intellectual Property Institute of Canada, the Association of Fundraising Professionals, and the American Bar Association Tax Exempt Section, and has participated in consultations with the Public Guardian and Trustee of Ontario, the Charities Directorate of CRA, Finance Canada, and was a member of the Anti-terrorism Committee and the Air India Inquiry Committee for the CBA. 

Mr. Carter has written numerous articles and been a frequent speaker on legal issues involving charity and not-for-profit law for the Law Society of Ontario, the Canadian Bar Association (CBA), the Ontario Bar Association (OBA), the Association of Fundraising Professionals, the American Bar Association, the CAGP, the Canadian Tax Foundation, CPA Canada, CPA Ontario, STEP, CSAE, the New York University School of Law, the University of Ottawa Faculty of Common Law, Ryerson University, McMaster University, the University of Waterloo Master of Tax program, Queensland University of Technology (Brisbane, Australia), University of Manitoba Law School, as well as the C.D. Howe Institute.

Mr. Carter is also the editor of, and a contributor to www.charitylaw.cawww.churchlaw.cawww.carters.ca, and www.antiterrorismlaw.ca, as well as Chair of the annual Church & Charity Law Seminar™, and a past co-chair of the CBA National Charity Law Symposium.


Charity and Not-for-Profit Law, Fundraising, Gift Planning, National and International Strategic Planning, Charity Tax and Trusts and Intellectual Property.


B.A. (Joint Honours), and a McGill University Scholar, McGill, 1975
LL.B., Osgoode Hall Law School, 1978


Ontario Bar, 1980

FATF Downgrades Canada as Less Compliant in Regulating NPO’s Vulnerable to Terrorist Financing
By Terrance S. Carter, Nancy E. Claridge and Sean S. Carter, AML/ATF and Charity Law Alert No. 50, October 28, 2021.
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ACCS Makes Submission to Finance on the Disbursement Quota Consultation
By Terrance S. Carter, Theresa L. M. Man and Jacqueline M. Demczur. Charity & NFP Law Bulletin No. 502, September 29, 2021.
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Advisory Committee to the Charitable Sector (ACCS) Submission to Finance Canada on Disbursement Quota Reform
with permission from the Advisory Committee to the Charitable Sector (ACCS), current as of August 31, 2021.
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What Charities and NFPs Need to Know for the Upcoming Federal Election
By Terrance S. Carter and Ryan M. Prendergast. Charity & NFP Law Bulletin No. 499, Aug 25, 2021.
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Complexities of the Disbursement Quota Consultation: More Than Just a Number
By Terrance S. Carter, Jacqueline M. Demczur and Theresa L.M. Man. Charity & NFP Law Bulletin No. 498, August 25, 2021.
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Full listing of Publications

Speaking Engagements
Income Generation Through Impact Investing
Presented by Terrance S. Carter at The UWO Faculty of Law School on January 12, 2022.
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Impact Investing for Churches and Charities The New Frontier in Philanthropy
Presented by Terrance S. Carter at The 2021 Church & Charity Law Webinar.
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Income Generation for Healthcare Charities, including Social Enterprise and Impact Investing
Presented by Terrance S. Carter as part of the Carters/Fasken Healthcare Philanthropy:Check-Up 2021 on September 22, 2021.
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Impact Investing by Charities
by Terrance S. Carter, The Ontario Bar Association Institute, June 15, 2021.
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Localization: CRA Challenges, Possible Reform and Practical Tips
was presented by Terrance S. Carter at the Humanitarian Response Network Thematic Meeting on Localization held on May 17, 2021.
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Full listing of Publications


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

2021 Charities Legislation & Commentary, LexisNexis

By Terrance S Carter, Maria Elena Hoffstein, and Adam Parachin

Branding & Copyright for Charities & Non-Profit Organizations, 3rd Edition, LexisNexis.

By Terrance S Carter and U Shen Goh