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Despite JNF Canada losing its latest appeal in the Federal Court of Canada to have its charitable status restored, it will continue the appeal process all the way to the Supreme Court of Canada, if necessary
By BERNIE BELLAN (June 17, 2025) Readers may recall that last August, in what was a shocking decision by the Canada Revenue Agency, JNF Canada lost its charitable status, which meant that it could no longer issue tax receipts for charitable donations. Further, JNF Canada was facing the prospect of having to wind down its operations and disburse all its assets by November 13, 2024, or face a 100% tax.
At the time, Canadian Jewish News reporter Ellin Bessner wrote a detailed examination of what had happened and why it happened.
Bessner noted the following reasons that the CRA had revoked JNF Canada’s charitable status:
“The agency’s findings in the audit ranged from where the charity’s books and records had been kept in 2011 and 2012 (mostly in Israel, which was a no-no), to what language the paperwork and receipts were kept in (mostly in Hebrew, which is not illegal but makes work difficult for auditors), to the conclusion that JNF Canada’s founding charitable purposes of relieving poverty in Israel by paying the salaries of indigent labourers, were not being met.”
Why would the CRA not enter into negotiations with JNF Canada over a new compliance agreement?
In an email received from Lance Davis, CEO of JNF Canada, on June 6, 2025, however, Davis addressed the particular concern to which Bessner referred in her August 2024 article – that JNF Canada was not meeting its “charitable object.”
Davis wrote: “The revocation is based on the CRA’s belief that our current charitable objective is no longer an acceptable charitable objective (after being acceptable for almost 60 years). It is not that the objective isn’t being met. It should be noted that we offered 10 new charitable objectives, which were previously approved for other charities, but the CRA never acknowledged these new objectives and continued to reject our requests for a compliance agreement. “
The CJN article offers more reasons for the CRA decision to revoke
Bessner’s article continued: “Another major issue was that because of missing paperwork and superficial oversight on the ground in Israel, it was felt the Montreal-based JNF Canada hadn’t been in control of or directing its own operations overseas. CRA believed the charity was acting merely as a funnel of money to the Jerusalem-based agency, the Jewish National Fund/Keren Kayemeth LeIsrael, which ran the projects.
“A further red flag for auditors were several projects in 2011 and 2012 that benefited the Israel Defence Forces, such as construction of buildings and green areas on IDF military bases. Registered charities are not permitted to support a foreign military financially, under Canadian laws. Some other projects were located in the West Bank and on other disputed land, the CRA found, something which Canada’s foreign policy frowns on.
Bessner further noted that “JNF Canada disagreed with the CRA’s view of that last category—and still does. But in 2019, the charity assured the public that it had stopped funding both kinds of projects after 2016, in order to comply with CRA requirements in good faith.”
A 2019 internal CRA memo says JNF Canada’s charitable status would not be revoked until the appeals process was exhausted
Immediately upon learning that the CRA had revoked JNF Canada’s charitable status, representatives of JNF Canada launched a series of legal appeals to have that decision reversed.
What is even more perplexing, however, notwithstanding the various reasons the CRA may have given for revoking JNF Canada’s charitable status, is why the CRA took that step when apparently, in August 2019, senior administrators within CRA had decided not to revoke JNF Canada’s charitable status until such time as JNF Canada had exhausted all its appeals including going so far as appealing to the Supreme Court of Canada.
In an internal email circulated among three CRA employees in August 2019 (shown here), and which was written by Melissa Shaughnessy, who is currently listed as the “Acting /Manager, Charities Directorate, Compliance Division | Canada Revenue Agency,” Ms. Shaughnessy wrote: “I confirmed that our process would then be to await the decision of the objection and any possible subsequent FCA (Federal Court of Canada)/SCC (Supreme Court of Canada) appeals before taking any further steps toward revocation.” (emphasis ours)
As Lance Davis noted in an email sent to me on June 6, JNF Canada had already begun an appeal process to avoid having its charitable status revoked by the CRA. When the August 2024 decision to revoke its status was suddenly issued, notwithstanding the decision among CRA administrators, evident in the memo seen here, to await the results of the entire appeals process to which JNF Canada was entitled before revoking its charitable status, JNF Canada was blindsided.
Davis noted, with reference to what was written in that August 2019 CRA memo: “This approach was consistent with past practice of the CRA as reflected in its policies, publications and internal communications, and we relied on this assurance in our decision-making. Nonetheless, in 2024, the CRA published our revocation despite our Appeal 1 being active. …Appeal 2 is the appeal that we’ve now had two hearings on, both of which ruled on jurisdiction but not yet on the merits of revoking our status. We are currently determining with our leadership if we will proceed with another hearing to rule on the merits of our case, which we still believe are strong.”
We asked the CRA why that August 2019 memo which said revocation would not take place until JNF Canada’s appeals process in the courts was exhausted was reversed?
We contacted the CRA media department on June 10 to ask why, if the August 2019 memo gave clear indication that the CRA was not going to revoke JNF Canada’s charitable status until such time as all appeals by JNF Canada in the courts had been exhausted, the CRA had gone ahead in August 2024 and revoked JNF Canada’s charitable status? (We attached a screenshot of that August 2019 memo in case the CRA would take the position that there had never been any decision to await the results of JNF Canada’s appeals process.)
It took six full days for a media representative of the CRA to respond. In a typically Kafakaesque manner the CRA media representative simply entirely avoided dealing with the question about the memo, writing instead:
“The confidentiality provisions of the Act prevent the CRA from commenting on specific cases; however, we can provide you with the following general information.
“As mentioned in our response of August 30, 2024, we can confirm that the charitable status of the Jewish National Fund of Canada Inc. / Fonds National Juif du Canada Inc. (the Organization) was revoked effective August 10, 2024, in accordance with the Act.
“The CRA’s decision to revoke an organization’s charitable status is not taken lightly. Every organization facing revocation has the right to seek recourse.
“For more information about revocations, please visit: Revoking registered status – Canada.ca.
“The courts provide Canadians with an independent review of disputed issues, and court decisions serve to clarify the law or resolve disputes between the CRA and taxpayers. The CRA does not comment on the specific details of court cases to respect the confidentiality provisions of the Acts we administer. Publicly available information on this case may be obtained from the courts.”
However, as we noted in a previous article on our website, the CRA did release 358 pages of documents to us pertaining to its decision to revoke JNF Canada’s charitable status, following its decision to revoke. As Jonathan Rothman, writing on the CJN website, noted: “The communications branch of the CRA recently provided 358 pages of its correspondence with JNF Canada. Officials said that due to confidentiality restrictions in the Income Tax Act, the CRA can release this material only after revoking a charity’s status. ”
So, it is somewhat specious for the media spokesperson to claim that “The CRA does not comment on the specific details of court cases to respect the confidentiality provisions of the Acts we administer” when, in fact, the CRA was quite willing to release 358 pages of documents explaining why it had suddenly revoked JNF Canada’s charitable status in August 2024. The question remains: What changed from the time that memo was circulated in August 2019 among CRA administrators and August 2024, when JNF Canada’s charitable status was revoked, without any prior notice given to JNF Canada that was about to happen?
The appeals process continues to take its course
It is somewhat confusing to follow the appeals process which JNF Canada undertook. One was an appeal through the Federal Court and another was an appeal through the Federal Court of Canada.
As Ellin Bessner explained in a November 10, 2024 article which appeared on the CJN website,
in November 2024 the Federal Court turned down JNF Canada’s request that the CRA’s decision to revoke its charitable status be reversed. Bessner wrote that “Jewish National Fund of Canada has lost its first major legal battle to stop the tax department’s revocation of its charitable status, which came into effect three months ago.
“Late in the afternoon of Friday, Nov. 8, a Federal Court judge dismissed JNF Canada’s application for a judicial review—and the judge also dismissed a request for an injunction to force the Canada Revenue Agency (CRA) to remove the official revocation notice that was printed in the Canada Gazette on Aug. 10.”
But, as Lance Davis noted in his June 6 email to me, “the November decision was not on the merits of our case. It was simply that the Federal Court was not the correct court to rule on our case and so the motion was dismissed and we were advised to take our case to the Federal Court of Appeal.”
However, early in June, JNF Canada lost its appeal to the Federal Court of Canada to have its charitable status restored.
Again though, as Davis explained to me, “This recent ruling was again only on jurisdiction. We appealed the Federal Court’s first decision that it did not have jurisdiction. The reason our lawyers chose this route was we truly believed the Federal Court was the correct place to start our judicial review. Time is of the essence as we do not want to operate as a non-profit indefinitely. Both CRA and JNF agreed that since the FCA was hearing our case, they should rule on the merits and not on whether or not the FC had jurisdiction. They declined to rule on the merits and instead, simply upheld the FC ruling that the FCA is the correct court to hear our case.”
Letter sent to JNF Canada supporters on June 4 about the most recent court decision
However, with that most recent court decision going against JNF Canada, a letter was sent to JNF Canada supporters on June 4 by Lance Davis, and Nathan Disenhouse, President, JNF Canada. That letter noted that “This week, the Federal Court of Appeal dismissed our appeal, concluding that the Federal Court did not have jurisdiction over our claim that the Canada Revenue Agency’s (CRA) actions deprived JNF Canada of procedural fairness.
“The merits of our case – our arguments as to why the process afforded to us lacked procedural fairness – have still not been ruled on.
“While we are, of course, disappointed by this result, and while it is not the result we had expected, we always knew it was a possibility. For this reason, we have been actively planning next steps.
“When the revocation of our charitable status was published in the Canada Gazette on August 10, 2024, we indicated that we had been blindsided. This is because in 2019 the CRA clearly and explicitly assured JNF Canada that the CRA ‘would not proceed with a revocation until JNF had exhausted their appeals process in Federal Court of Appeal or Supreme Court of Canada.’ (emphasis ours) This approach was consistent with past practice of the CRA as reflected in its policies, publications and internal communications and we relied on this assurance in our decision-making.
“It is also important to emphasize that over the past decade JNF Canada has attempted to engage without success with the CRA in the hope of finding a mutually acceptable path forward. Approximately two weeks ago, JNF Canada made a settlement offer in advance of this hearing, which was rejected without a counteroffer or any type of dialogue. We urge the CRA, under the leadership of the newly appointed Honourable Wayne Long Secretary of State, Canada Revenue Agency and Financial Institutions, to engage with us in the hope of our arriving at a mutually satisfactory agreement.
“In looking ahead, JNF Canada will continue to challenge the CRA’s revocation of JNF’s charitable status and its decision to publish notice of the revocation when it did in 2024. We have a multi-pronged strategy in place which will ensure that all reasonable legal processes are engaged to protect JNF Canada’s rights.
“While the court ruling was surprising and disappointing, please rest assured that we remain committed to helping address the needs of Israelis during these troubling times and to pursuing justice through the judicial process.”
Davis added this, in his June 6 email to me:
“While we are disappointed with the outcome of our appeal, it is important to clarify that our main/underlying appeal is still in the court system at the Federal Court of Appeal. While we do not have a set date yet, we are expecting our case to be heard in late 2025 or early 2026.”
What has the impact of the CRA decision been on JNF Canada the past 10 months?
So, how have JNF Canada’s operations been affected since that August 2024 decision by the CRA to revoke its charitable status?
Davis wrote, in his email to
“JNF Canada has certainly experienced difficulties since we were revoked on August 10, 2024. It is evident that our revenue has diminished. For example, major gifts from charitable foundations cannot be donated to JNF Canada as these gifts can only be sent to a registered charity. However, we are pleased to share that thousands of Canadians from coast to coast have made contributions to JNF Canada without a charitable receipt. They believe in our mission and mandate so much that they forgo the benefits of a charitable receipt. To us, this demonstrates strong support from our community, and we are as motivated as ever to find a resolution.
“In the meantime, JNF is continuing to proudly operate as a non-profit and support the projects and programs we know are of deep importance to our community here in Canada. Thankfully, we have collaborated with like-minded charities. We are pleased to support three critical projects right now: the rehabilitation of Canada Park’s forests, the Ashdod Rehabilitation & Therapy Centre and the Sderot Resilience Centre. “
Manitoba/Saskatchewan division of JNF Canada carrying on
We also contacted David Greaves, Executive Director, JNF Canada, Manitoba/Saskatchewan, to ask him what impact the CRA August 2024 ruling has had on the Winnipeg office?
Greaves was upbeat in his response. He noted, for instance, that rather than laying off employees in the Winnipeg office, the number of positions there had increased from 3 1/2 to 4.
As well, Greaves observed that the Manitoba/Saskatchewan division was coming off a very successful Negev Gala – despite not being able to issue tax receipts for attendees at the Gala or donors who did not attend the Gala but still wanted to support JNF Canada, and that the office here was already planning next year’s Gala.
Finally, Greaves explained that JNF Canada was now working with a charitable organization called the Israel Magen Fund (which is also known as “Zaka”) to continue working on two projects that JNF Canada had already initiated within the past couple of years and had not been completed: the Ashdod Rehabilitation Centre and the Sderot Rehabilitation Centre.
Greaves advised that anyone wanting to donate to either of those two projects contact the Israel Magen Fund of Canada.
Local News
Shalom Residences Foundation to host third annual donor appreciation evening
By MYRON LOVE On Tuesday, June 16, Shalom Residences Foundation Inc (SRFI) will be hosting its third annual Donor Appreciation evening. Donors and other Shalom Residences supporters can look forward to chilling to the music of local singer/songwriter David Grenon (aka Soul Bear), who will be performing songs by Billy Joel, Elton John and other well-known artists.
Dr. Allen Kraut has organized the donor appreciation night while the entertainment for the evening will be organized by Karla Berbrayer.
For readers who are not yet familiar with Shalom Residences, the organization was originally created to care for intellectually challenged Jewish young adults. The vision was to provide them with a Jewish environment – strictly kosher group homes where all the Jewish holidays are observed and celebrated.
One of Shalom Residences’ objectives has always been to develop a community in which individuals with intellectual disabilities are fully included, self-actualized, and valued in all aspects of life.
The concept has been a remarkable success.
Shalom Residences was founded in 1980 by six far-sighted couples, including Thelma and Ernie Bronstein, Dolly and Zivey Chudnow, Min and Joe Fromkin, Roberta and Larry Hurtig, Elaine and Bobby Paul,
and Sybil and Frank Steele. Jim Gauthier was also among the original group of Zivey Chudnow’s friends who organized the first lottery dinner in 1982 to raise funds for the Shalom Residences with the view of establishing a foundation to sustain the homes long term.The original Shalom Home was a converted house on Cathedral Avenue.
“Thelma Bronstein’s determination and dynamism contributed to making it happen,” says Elaine Paul, currently Shalom Residences’ treasurer (and for the past 20 years, the organization’s leading fundraiser).
I remember the home’s official opening. This was shortly after I started writing for the Jewish Post. Rabbi Charles Grysman affixed the mezzuzah to the door frame.
Today, the organization operates six group homes housing 19 residents as well as 12 residents in supported independent living arrangements.
While the operations today are largely funded by the provincial government – which means that the residences have to be open to accepting non-Jewish clients as well (just over half of the residents are Jewish) – the Shalom Residences Foundation funding supplements the government contribution – providing financial support for increasing staffing levels when needed, as well as extraordinary expenditures and contingencies. The Foundation has also provided the down payment for the purchase of new housing when necessary. .
The necessity of fundraising was evident right from the beginning. Elaine Paul recalls that the first Manitoba Marathon – in which all the founding parents were involved – provided the funding for the mortgage at 175 Cathedral Ave.
“We worked with Helen Steinkopf and John Robertson to develop the marathon,” Paul remembers. ”For several years, Hy Kravetsky and I worked handing out water to the runners.”
Paul relates that it was Zivey Chudnow who was instrumental in starting up Shalom Residences’ annual fundraising. “Three of Zivey’s friends,:Norman Tatleman, Sam Ostrove, and Gary Levinson, asked how they could help,” she recalls. “Their idea was to have a fundraising dinner. We combined the dinner with a lottery. We sold 60 tickets at $1,000 a piece and paid out $15,000 to the winning ticket and lesser amounts to other lucky winners.”
The organization also held annual well attended fundraising teas.
Paul reports that, for years, Chudnow was Shalom Residences’ best fundraiser – with honourable mention to Avrum Katz, Frank Steele, and the late Joe Elfenbaum. Paul took over the role 10 years ago – again with honourable mention to SRFI board members, Dr. Allen Kraut, Peter Leipsic, Donna Chudnow, Jon Feldman, and Mickey Rosenberg.
In addition, the goal was, and remains empowering adults with intellectual disabilities to live meaningful, dignified lives in community-based homes in Winnipeg, enriched by Jewish values.
Charles Tax, the SRFI’s long time president, notes that in 2017, the organization created an endowment fund with the Jewish Foundation of Manitoba. “At the time, we transferred more than half of our assets to the JFM,” he says. “We continue to make contributions to our fund.”
He notes that the annual dinners came to an end with the 20230 Covid lockdowns. The donor appreciation evenings were started in 2023.
“One of our goals is to acquire one or two more houses in the south end,” Tax adds.
Readers who may be interested in attending the donor appreciation evening or otherwise supporting SRFI can contact the office at 204 582-7064 or via email (admin@shalomresidences.com).
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Local News
Debbie Maslowsky playing lead role in upcoming Dry Cold Productions musical
By MYRON LOVE For the past 40 years Debbie Maslowsky has been entertaining Winnipeg audiences – both Jewish and non-Jewish, with her acting and singing. Arguably Winnipeg’s queen of musical theatre is returning to the stage on May 13 in a lead role in Dry Cold Productions’ upcoming “Kimberly Akimbo”.
Maslowsky is enthusiastic about the Tony-winning production, which debuted on Broadway in November 2022. “It’s a gem of a musical,” she says of the production crafted by the musical team of composer Jeanine Tesori and lyricist David Lindsay-Abaire.
The subject itself is not – on the surface – uplifting. As Maslowsky describes it, “Kimberly Akimbo” is the story of a teenager suffering from a very rare condition – progeria – also known as the aging disease. The genetic condition causes children to age at an accelerated rate causing them to die of old age while still in their teens. For those readers who may recall Rabbi Harold Kushner’s book, “Why Bad Things Happen to Good People” – written years ago, Kushner was responding to the death of his own son from progeria.
In the hands of Tesori and Lindsay-Abaire though, Maslowsky notes, the show is about mindfulness and living day by day. In the production, Maslowsky explains, “Kimberly is trying to live as normal a life as she can despite her illness. Her life is further complicated by a dysfunctional family. Her parents are dealing with their own issues. Then there is the madcap aunt who develops a complicated and hilarious plan to make money for a family road trip, raise funds for choir costumes – with some left over for herself.
“The play is very funny,” Maslowsky comments, “but also poignant. Kimberly knows that she most likely won’t live much beyond 16. Therefore, she wants to live every day to the fullest. She wants to live every day in the now. At the same time, she doesn’t want to hide from reality. She doesn’t want special treatment. She also doesn’t want people – such as her parents – trying to pretend that everything will be okay.”
Maslowsky last appeared on stage in Winnipeg Jewish Theatre’s one-woman production of “A Pickle” in the spring of 2023. That was the true story of a Jewish pickle maker living in Minnesota who had to fight to get her pickles included in the state fair pickle competition, which tried to disqualify her because her pickles were made the Jewish way through a brining process that the non-Jewish judges refused to accept.
In the interim, Maslowsky has been focusing on her longstanding business as a trade show, conference and event manage,r as well as picking up some singing gigs. She reports that she began winding down her business last fall.
She speaks highly of her younger cast mates. “They are an amazing group of young people,” she says. “For some of them, this is their first show. I myself am still learning new things after all these years.”
Maslowsky will next be appearing in the joint Winnipeg Jewish Theatre-Rainbow Stage production of “Fiddler on the Roof” in September. “I played one of the daughters years ago in an earlier Fiddler production,” she recalls. “I feel like I am coming full circle.”
Dry Cold Productions was founded by Donna Fletcher and Reid Harrison (now retired) more than 25 years ago. The company stages a yearly musical theatre production – sometimes edgy – which has played on Broadway and is new to Winnipeg audiences.
The Dry Cold website cautions that “Kimberly Akimbo” contains “strong language (with frequent profanity), mature humour, and references to sexual activity”.
“Kimberly Akimbo” is scheduled to run May 13–17, 2026 at the Prairie Theatre Exchange. Tickets can be purchased by contacting Dry Cold productions online.
Local News
The second Bar Mitzvah: Better than the first
By GERRY POSNER As we pass down the corridor of life, there are certainly times we can identify as moments we will never forget. I had such a moment on April 11 at my second Bar Mitzvah, at the Shaarey Zedek Synagogue, shared with Dr. Ted Lyons, or E. A. as I called him over the years. We were celebrating this life cycle event at the very same synagogue as the first one, that is – the Shaarey Zede. For me, it was some 70 years ago or 25,557 days – from April 21, 1956 to April 11, 2026. The notion of returning to the original place of Bar Mitzvah 1.0 was too powerful a force, causing me to abandon my plan to do this in Toronto where my wife, Sherna and I have lived for the last 13 plus years.
It was quite the weekend. We started just before Erev Shabbat with photos of our two families on the bimah. Ted had his whole family there, including his daughter Mara, her husband Sheldon, and their two daughters, as well as his son Sami, his wife Rose, and their three kids, all of whom live In Calgary, not to forget his sister Ellen and her husband Howard Goldstein, from Toronto. Our three kids: Ari, Rami and Amira, all of whom live in Toronto, along with two of my grandchildren, as well as my brother Michael from Toronto were also present.
After the Shabbat service, we stayed on in the building for our Shabbat dinner. There were 23 of us, including Michael’s partner, Ruth Grubert, (formerly Mozersky), also a former Winnipegger, as well as Rabbi Mass,his son Ranan, Rabbi Carnie Rose and his wife Pauline. It was a warm group and the dinner was gobbled up and appreciated by all of us. We were all surprised when independently, the respective grandchildren of the Bar Mitzvah “bochers” presented both of us with a kind of tribute – funny and sincere in their affection for their Zaidas.
Then came the big day. It lived up to and even exceeded my expectations. It was a sell-out crowd. I was overwhelmed just at that fact. The only thing missing from the building was the electronic ark. The respective families all participated with aliyahs and indeed Torah readings by Sami Lyons and the 83-year-old Bar Mitzvah boy Ted Lyons. Now, “leyning” from the Torah was not something Ted had done at the first go-round 70 years ago. (In fact, almost all of us were deficient in that area).
One particular moment during the service was especially meaningful for Sherna and me. In the first part of the service, there is a prayer called “Mi Chamocha.” My son Ari had written music for that prayer several years ago and now he was at Shaarey Zedek, where he had his Bar Mitzvah long ago. This time though the clergy had arranged to use his music and to sing his melody. (It had been used many times previously, but without Ari. ) Not only that, he was invited to play his composition at the service as Cantor Leslie Emery sang it. Those few moments – as we watched and listened, at this – my second Bar Mitzvah, at a place where my parents had been members for years and whose names are on the memorial plaque in the chapel, well, that was powerful, to put it mildly.
Ted and his family had various honours as did my family. I was given the Haftorah to chant. Now, I have few talents, but I can chant a Haftroah (not the most marketable skill), so that was not that much of an obstacle for me. In fact, I rather enjoyed doing this part of the service. Rabbi Rose had also given me permission to deliver a D’var Torah on the portion of the week, “Shemini”, and to discuss the meaning of this, my second Bar Mitzvah. Once I had the mic and the stage, I was ready to go in spite of my wife’s protestations that it was too long. And, in fact, as I rolled along into my Haftorah, after about 10 minutes, my parter in the double Bar, Ted, came up from behind me where he was sitting, and nudged me gently, or to put it more accurately, gave me the hook, announcing that it was time to wrap up. It was kind of comical, in fact. I got a large charge from that sudden intervention. To top it off, as I had been speaking, I noticed a congregant on my left near the front who had apparently passed out. It was alarming to me at first, but the medics came and were able to revive this person. I was told later that other first words out of the mouth were “Has he finally finished?”
We concluded the day with a rather large kiddish luncheon highlighted at least for me by traditional party sandwiches, which were a staple of the kiddishes of my youth. I met with so many people of my past, which was a treat and a half for me. I was so into the moment that It was hard to get me out of the building.
As I reflect on the day and the service, I recognized that for all of us, we have times in our lives, whether it be an hour, a day or a week, that we will never forget. This day was for me one such moment. It is etched in my memory to be relived through the Youtube video now in my possession. The gift that keeps on giving, I say.
My first Bar Mitzvah was good, for sure. This one was far better. I knew what I was doing.
Post script (After Gerry had sent us his story, he sent us something else that he said should have been included in the story): True, Ted and I had the Bar Mitzvah no 2. But we only had it because there was one person who did the real work and yet received no credit. She made all the arrangements with the synagogue for both the Friday night Shabbat dinner and the kiddish lunch after the service. She dealt with various people in the synagogue and basically took charge of our simcha. I speak, of course, of Harriet Lyons. That I failed to mention her was due to my excess focus on the eating of the party sandwiches and not enough on the reason we had them in the first place. Harriet teaches the weaving of tallits, but she stands tall in the arranging of Bar Mitzvahs.