Nicole D’Aoust
Partner
Miller Thomson LLP
Nicole advises on all aspects of charity and not-for-profit law, including governance, corporate
structuring and reorganizations, issues related to tax-exempt status, operational and financial
matters, domestic and international activities, qualifying disbursements, related business
activities, social finance, charitable gifts and receipting, fundraising, endowments, program-
related investments, donor-advised funds, audits, and advocacy. Nicole works with clients in
French and English. As part of the Technical Issues Working Group, Nicole helps advise CRA
on the regulation of registered charities and other qualified donees in Canada. She is a member of the Charities and Not-for-Profit Law Executives of the Canadian Bar Association and the Ontario Bar Association and is a member of the Canadian Association of Gift Planners’
Government Relations Committee. Nicole has completed CPA Canada's In-Depth Tax Course and has written and spoken for the Canadian Tax Foundation. Nicole has co-chaired the CBA Charity Law Symposium since 2022 and is the past co-chair of the Toronto Symphony
Orchestra’s Young Leadership Council. Juris Doctor, University of Ottawa (2011); M.A. (2008)
and BA (2007), Western University.
