Executive summary

Heather is the lead partner of Gardiner Roberts’ Non-Profit and Charities practice and works exclusively with charities and non-profit organizations. She advises on a wide range of matters, including corporate governance, organizational structuring, commercial agreements, and tax and regulatory compliance. Her work regularly involves charitable registrations and CRA filings, charitable receipting, endowment funds, gifting and restricted gift arrangements, and advising on relationships with non-qualified donees. Heather also assists clients with related commercial real estate matters, including leasing, title review, development, and transactional work.

In addition to her client work, Heather is actively engaged in sector advocacy through leadership roles with the Ontario and Canadian Bar Associations’ charities and not-for-profit sections. As part of her work with the Canadian Bar Association, she was appointed to the federal government’s Technical Issues Working Group, where she worked closely with the Charities Directorate on regulatory issues affecting registered charities and other qualified donees.

Heather began her legal career as a law clerk at the Federal Court of Appeal in Ottawa and later taught law in The Gambia, West Africa, before returning to Toronto to practise in a solicitor-side general practice. She has volunteered within Toronto’s charitable and not-for-profit community for more than 15 years and is a committed advocate for the volunteer sector.

Expertise

Education

University of Toronto, JD, 2009

University of Toronto, MA in International Relations, 2009

University of King’s College, BA (Hons) in Philosophy, 2006

Bar admission

Ontario, 2011

Insights

Publications

  • “The How (and WHY) of Supporting Non-Qualified Donees”, Canadian Association of Gift Planners, October 2024
  • “Get Ready for the ONCA”, ONN Nonprofit Driven 2019, November 2019

Presentations

  • “Ideas and Perspectives on Qualifying Disbursements”, Canadian Bar Association Charity Law Symposium, May 2024
  • “Social Clubs with Share Capital – Options for Continuing” Gardiner Roberts LLP Toolbox Seminary, November 2023
  • “Case Law Update”, Canadian Bar Association Charity Law Symposium, May 2023
  • “Key Governance Considerations for Ontario Corporations under the ONCA”, Law Society of Ontario, November 2022
  • “Strategic Philanthropy During Covid-19”, GTA Accountants and Finance Network and Toronto Foundation, September 2022
  • “ONCA Transition Provisions”, Ontario Bar Association, November 2021
  • “How to manage dual loyalties on not-for-profit boards”, Canadian Society of Association Executives, Annual Conference, February 2020
  • “Case Law and Public Guardian and Trustee Update”, Ontario Bar Association Institute, February 2019
  • “Governance in the Not-for-Profit Sector”, Guest Lecture at Seneca College, September 2017

Memberships and recognition

Professional memberships

  • The Law Society of Ontario
  • Canadian Bar Association, Charities and Not-for-Profit Law Section
  • Ontario Bar Association, Charities and Not-for-Profit Law Section
  • Adjunct Professor, University of Windsor Faculty of Law, Charity and Not-for-profit Law intensive course, January 2022
  • Chair, 2023-2024, Canadian Bar Association Charity and Not-For-Profit Law Section
  • Chair, 2019-2020, Ontario Bar Association, Charity and Not-For-Profit Law Section

Recognition

  • Recognized since 2023 nationwide by Chambers Canada — Canada’s Leading Lawyers for Charities/Non-profits
  • Recognized in the 2026 edition of Chambers Canada in the area of Charities/Non-profits, Nationwide – Canada (Band 3)