Local News
JNF Canada loses appeal to retain charitable status—days before a deadline to disburse remaining assets
By ELLEN BESSNER (Canadian Jewish News) November 10, 2024 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.
Printing that notice triggered a series of steps JNF Canada was ordered to take under the Income Tax Act rules regarding revoked charities.
Firstly, it could no longer issue tax receipts for charitable donations made by Canadian supporters to fund a portfolio of social service projects in Israel.
Secondly, it was also required to wind down operations that date back to 1967—during which time the charity fundraised in Canada to support tree planting and other work in Israel. The CRA gives revoked charities the option of trying to disperse its remaining assets (JNF Canada’s asserts were stated as about $31 million in 2023) by giving them to another approved charity.
JNF Canada was also instructed to file a special form and remit a cheque to the tax department to pay what is known as a revocation tax. This amount is 100 percent of its remaining holdings after calculating the fair market value of the assets and money the charity had left, once all debts are paid. (The amount could be further reduced should the assets be legally given to a qualified donee.)
The deadline for that tax payment is Nov. 13, according to a letter the CRA sent to the now-former charity in mid-August.
The judge’s ruling came 24 hours after JNF Canada lawyers argued their case via video conference on Nov. 7, alongside lawyers for the Department of Justice, representing the Minister of National Revenue.
JNF Canada asked for a motion to reverse the publication of the Aug. 10 notice, which would save the organization from forced closure.
In her 17-page written decision, Justice Allyson Whyte Nowak explained why she dismissed the appeal. She ruled that her court was the wrong place for the charity to try to seek relief, because the Income Tax Act specifically designated the Federal Court of Appeal as the correct venue for such cases. Earlier court cases have established this fact, she wrote.
Justice Whyte Nowak did acknowledge that JNF Canada’s lawyers are raising a “novel issue,” but said it must be left up to the Federal Court of Appeal—or even Parliament—to correct any gaps in the inner workings of the CRA’s revocation process.
The day before the judge’s decision was released, JNF Canada issued a statement about how it will “never stop fighting for our community and our mission.”
“We stood our ground, and our lawyer made a compelling case in our defense [sic], arguing for procedural fairness, legitimate expectations, and the rule of law,” JNF Canada CEO Lance Davis and the revoked charity’s president Nathan Disenhouse announced together on Nov. 7.
JNF Canada has not commented publicly since learning it had lost this legal appeal. A video conference briefing for supporters has been scheduled for 8 p.m. tonight (Nov. 10), in the evening when JNF Canada’s annual Negev Dinner gala for supporters had been scheduled in Toronto, before its cancellation.
Rally for Humanity, a Sunday afternoon event at Nathan Phillips Square in downtown Toronto—which will feature speakers from Muslim, Hindu, Christian and Catholic organizations in alliance with 13 different Jewish community groups—also lists JNF Canada as a sponsor.
‘Nearly impossible to resurrect the charity’: CFO
JNF Canada’s chief financial officer Edit Rosenstein, in an affidavit submitted to the court on Oct. 30, outlined the impact of the Aug. 10 revocation.
“As we will not have the necessary funds, a total of 31 charitable projects will need to be stopped, which will have a huge impact on the vulnerable populations we serve.”
The affidavit claimed 48 employees would be terminated, with JNF Canada obliged to make severance payments. Four contractors will have their contracts terminated, with JNF Canada liable for the breaches. And other vendor contracts will also be terminated “resulting in penalties to JNF and exposure to further claims for breach of contract,” explained Rosenstein.
“If JNF is forced to shut down, I believe it will be nearly impossible to resurrect the organization, even if it is successful in its appeal before the Federal Court of Appeal,” Rosenstein’s affidavit said.
A separate court document from JNF Canada’s legal team added another consequence should the Federal Court not reverse the CRA’s revocation. The court was told it will result in further irreparable harm such as “the Applicant losing its chance to salvage its reputation.”
CRA explains the revocation and next steps
The CRA told The CJN on Friday it does not normally comment on specific court cases involving taxpayers, due to confidentiality clauses in the Income Tax Act. However, an email from spokesperson Nina Ioussoupova clarified why revoked charities must pay a revocation tax.
“The purpose of this tax is to ensure that charitable property is applied to charitable use,” she said, adding that the remaining assets include all income and gifts made to a revoked charity during its wind-down period.
In the JNF Canada case, the CEO Lance Davis told The CJN in an earlier interview in August that the charity continued to receive donations from supporters after the revocation, even though tax receipts could not be issued.
Two months ago, JNF Canada launched a public relations effort to lobby Prime Minister Justin Trudeau and national revenue minister Marie Claude-Bibeau to intervene on the file and reverse the revocation. Supporters were asked to donate money that would go to plant trees in areas of northern Israel where Hezbollah rocket attacks have burned forests.
The revoked charity vowed to send thank-you cards to the two federal politicians, which would advise them of trees being planted in their names—and also urging them to support JNF Canada’s cause.
How did JNF Canada end up here?
July 2024 brought the first public word from JNF Canada of its decade-long dispute with the tax agency. JNF Canada announced that it had been “blindsided” by the CRA decision it would be moving to shut the charity down, after a confidential 2014 CRA audit painted a harsh picture of its non-compliance with tax rules. JNF Canada vowed to fight any revocation through the courts, and immediately filed an appeal July 24, to the Federal Court of Appeal. A parallel appeal was filed to the Federal Court soon after.
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.
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.
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.
The CRA officially informed the charity in August 2019 that it still wasn’t satisfied with JNF Canada’s efforts to come into compliance, and intended to revoke its charitable status.
Three months later, in November 2019, JNF Canada filed an objection with the CRA’s in-house appeals branch. That move put the revocation process on hold until the objection was reviewed.
The review by the agency’s appeal team took about four years.
In documents submitted to the Federal Court as part of the latest hearing, the CRA acknowledged the lengthy time it took. However, it blames the delay partly on “disruptions” caused by the COVID-19 pandemic, when in person meetings were cancelled, and when many federal workers switched to remote offices and worked from home. But the CRA also contends it was JNF Canada’s fault the review was held up when the charity filed an Access to Information request seeking confidential CRA documents about this dispute, which caused more delays.
The CRA finished its review of JNF Canada’s objection in 2023, and told the charity it still was planning to proceed with revocation of its charitable status due to the “repeated and serious non-compliance” with the Income Tax Act.
The now-revoked charity has publicly slammed the tax agency for repeatedly refusing to meet with them during the process to discuss concrete suggestions for improving things, such as adopting a new, acceptable charitable purpose. JNF’s Canada’s CEO Lance Davis told The CJN Daily this August that his team has made many internal changes in recent years to come into compliance, and as a result were now “running a tight ship.”
On June 26, 2024, the charity received a further confirmation letter of the CRA’s 2019 Notice of Intent to Revoke.
JNF Canada decried the decision, blamed the department for being procedurally unfair, even biased, and accused tax officials of caving in to anti-Israel activist groups—such as Independent Jewish Voices—which have long been pressuring the government to shut pro-Israel charities such as JNF Canada down. JNF Canada officials have since pointed to internal CRA documents it obtained showing a 2017 meeting between anti-Israel activists and a senior director with the revenue agency.
Procedural fairness disputed by JNF Canada lawyers
JNF Canada lawyers Adam Aptowitzer and Elizbeth Egberts of KPMG told the court this past Thursday that the CRA had given JNF Canada written assurances—dating back as far back as 2019—it would not pull the trigger by having the revocation notice published yet in the Canada Gazette.
Aptowitzer argued this assurance included a promise the CRA would wait until any objections or court appeals were dealt with. He told the court there was a long-standing internal CRA policy that gave audited charities as long as 90 days after the revocation notice was sent out to file an appeal in the Federal Court of Appeal before publication of the revocation.
Aptowitzer told the court that JNF Canada felt the 90-day policy used in 2019 was actually a “commitment” that “had created a legitimate expectation” of how things were going to be handled in 2024.
The lawyers submitted copies of an internal CRA briefing note from May 2024 stating no publication of the revocation notice would happen if JNF managed to submit its appeal in time to the Federal Court of Appeal, which it did on July 24, 2024.
Nevertheless, the CRA went ahead and had the revocation notice published on Aug. 10, which was 30 days after that final confirmation letter was sent out.
JNF Canada also felt it should have been clearly informed that CRA 2019 policy had been changed, since had it been informed about the shorter deadline, the charity would likely have gone much earlier to the Federal Court of Appeal to try to block the publication, before it was too late.
For its part, CRA lawyer Linsey Rains told the court JNF Canada should have been smart enough to figure out the previous, 90-day timeline process wasn’t guaranteed any longer.
“[JNF Canada] is a sophisticated organization and there is sophisticated counsel as well,” Rains said Thursday.
She reminded the judge that under the tax code, the CRA doesn’t have to wait for the final outcome of legal appeals to be exhausted through the courts, and the CRA can publish a revocation in the Canada Gazette after 30 days, as was the case here.
Lawyers for the government argued the tax department was acting to protect the tax base, and wasn’t required to give JNF Canada its own personal treatment and notice.
“Counsel… was told that [the 90-day waiting period in place back in 2019] assurance wasn’t necessarily guaranteed this time around,” said Rains. “The policy changed and it can change and the reason it changed is… the Minister’s statutory duty to publish the revocation.”
While the 90-day policy was followed for many revocation cases before and since 2019-2020, the court heard that, in the last few years, the agency has moved to the much speedier revocation: 30 days.
Moves made to protect taxpayers: CRA
“The CRA now has a risk-based approach towards compliance in the charitable sector,” according to senior CRA official Melissa Shaughnessy in a written affidavit submitted to the court in advance of the hearing.
She said it will cost the Canadian government $4.6 billion in 2024 to give tax deductions to people and corporations who donate money to charities. So, the CRA wants to make sure the charitable sector operates according to the law. That is why it moved more quickly on the JNF Canada case.
“The decision to proceed with revocation now, despite the Organization’s appeal with the Federal Court of Appeal, is to stop the continued flow of tax-receipted donations going overseas to fund the non-charitable activities of a non-charitable third party,” Shaughnessy wrote, referring to the JNF’s partner in Israel.
“The Organization has publicly stated that it will continue receipting donations and distributing funds. Awaiting the conclusion of the legal appeal process could take over a year which would enable the Organization to continue to send millions of dollars in tax-receipted donations to fund foreign non-charitable programs were it not revoked.”
While the CRA acknowledged it had received assurances from JNF Canada that funds were not being used in IDF projects or the West Bank since 2016, the tax agency pointed out the charity didn’t furnish proof to back up this promise.
‘Irreparable harm’ due to revocation
As part of its case claiming irreparable harm from revocation, JNF Canada argued in court that Israeli children with cancer are being jeopardized by the CRA’s revocation. Aptowitzer, one of the JNF Canada lawyers, said the organization promised to help fund the renovation of a building on the grounds of Sheba Medical Centre’s Tel ha-Shomer site near Tel Aviv, where families of young cancer patients are housed while their kids are undergoing lengthy oncology treatments.
The facility is operated by the Israel-based Rachashei Lev charity. Since 2007, the building has offered 20 apartments to temporarily house the families. Aptowizer told the court JNF Canada made an obligation to fund this renovation project.
“The facility is currently turning away sick children,” he said, and the court was told an estimated ten patients have had to be turned away to date, due to the renovations underway. “There is harm to unknown people yet to be diagnosed.”JNF Canada committed $292,500 to fund the renovations, according to the affidavit submitted by CFO Edit Rosenstein.
According to the JNF Canada’s website, the reason the children’s house is being renovated is because since Oct. 7, 2023, the hospital has now commandeered the 20 apartments also to accommodate an influx of Israeli survivors’ families, including next of kin of severely wounded Israeli soldiers who were injured in battle.
“With the increased demand from families of wounded soldiers, they need to quickly renovate and split the current apartments into two thereby doubling the number of families served for a total of 40 apartments,” explains JNF Canada on its website. “Each suite will consist of a bedroom, a kitchenette, private bathroom and a balcony. Renovations include new flooring, electrical, paint, plumbing, replacement of doors and installation of more countertops and sinks.”
JNF Canada’s website adds that donations are required before the Canadian project can send money.
Donations almost completely stopped: CFO
In her affidavit, Rosenstein revealed that after her charity’s status was revoked in August this year, JNF hasn’t been receiving the expected flow of donations.
“As a result, donations to JNF [Canada] have almost completely stopped,” Rosenstein said. “Without the ability to raise funds, or draw on assets, JNF will have no choice but to cease its charitable operations and terminate the employment of its employees.”
CRA lawyer Linsey Rains told the court she wondered about JNF Canada’s claim of irreparable harm and argued it should not factor into the judge’s decision.
Firstly, Rains asked the court why payments couldn’t be sent to the hospital project, regardless of the revocation. She also suspected JNF Canada wasn’t the only organization donating to this Israel-based children’s house project. Rachashei Lev has several fundraising chapters outside of Israel—including in Teaneck, New Jersey, and London, England.
JNF Canada annulment request explained
Even after JNF Canada received the recent June 26 confirmation that its charitable status was going to be revoked, the charity proposed what CEO Lance Davis has previously called an “off-ramp.”
Lawyers asked the CRA on July 12 to pause the revocation, and instead act to annul JNF Canada’s 57-year status as a registered charity.
An annulment would help avoid paying the revocation tax, and would also allow JNF Canada donors to keep the tax receipts they’d been issued prior to the granting of the annulment.
In court, CRA lawyer Linsey Rains told the judge the federal revenue minister didn’t reject the idea, but rather put a pin on the suggestion while the current dispute over revocation plays out in the courts.
The head of the CRA’s charity directorate, Sharmila Khare, wrote on July 24 to David Stephens—another lawyer representing JNF Canada—confirming that the annulment request would be “held in abeyance.”
Rains suggested JNF Canada tried to keep its non-compliance problems out of the public eye. She told the court JNF Canada wanted to “keep it quiet” and “close to their chest” hoping instead, they could get an annulment, and avoid paying the revocation tax in the process.
Briefing notes prepared by CRA staff in April and May 2024 which were submitted to the Federal Court ahead of the hearing show JNF Canada being very concerned about the dispute being made public. The CRA notes also show the agency itself expected to receive additional attention because of its timing.
“Consideration should be given to raising the risk level on this to high, when and if an appeal is filed at the FCA,” the CRA briefing document said. “The Organization is a prominent charity with overseas operations in Israel and given the current Israel/Palestine conflict, this revocation could be contentious for the CRA. There has been recent media attention on charities potentially funding activities related to the Israeli-Palestinian conflict.”
The authors of the briefing note cited nine published articles, including one published by The Canadian Jewish News last October. However, five of the pieces were negative coverage citing anti-Israel sources— including one penned by Yves Engler, a prominent anti-Zionist from Montreal. A cited story from the Washington Report on Middle East Affairs begins by saying the U.S. branch of Jewish National Fund supported “Israel’s occupation by financing illegal settlement building on Palestinian land.”
What’s next for JNF Canada?
Right now, at least two significant questions remain unanswered.
Have any JNF Canada funds been disbursed to new charities, who could then legally send the money to JNF’s partners in Israel?
And, can the Nov. 13 filing deadline for the revocation tax be met?
JNF Canada’s communications have emphasized it will be left with no funds to pay for court challenges to fight what it feels has been unfair treatment by the CRA.
Despite losing the first court case on Nov. 8, there is still a second appeal in the pipeline—this one was filed with the Federal Court of Appeal on July 24. However, court documents show that any Federal Court of Appeal hearing won’t likely be scheduled any earlier than May 20, 2025.
There could also be other legal avenues, such as an appeal to the Supreme Court of Canada—and also to the federal Tax Court.
JNF Canada has two major events scheduled in the coming week, before the Nov. 13 payment deadline. It’s not known if they will be impacted by the appeal being dismissed.
The annual Negev Dinner in Toronto, honouring philanthropist Jeff Rubenstein, was originally scheduled for tonight (Sunday, Nov. 10) before JNF Canada decided to cancel it in September—former Israeli prime minister Naftali Bennett had been booked as keynote speaker.
But an event was subsequently scheduled for Nov. 11 featuring a panel discussion on the aftermath of the U.S. presidential election as it relates to Israel, featuring former IDF spokesperson Jonathan Conricus and New York Times columnist Bret Stephens, with journalist Jonathan Kay serving as moderator.
Two additional JNF Canada supporter events in Toronto remain scheduled for Nov. 21 and Dec. 2.
JNF Canada did not cancel its Negev Gala event in Ottawa, scheduled for Nov. 13, honouring Lisa MacLeod, the outgoing Ontario PC MPP for Nepean. Political consultant Warren Kinsella was later added as keynote speaker.
Proceeds from the Ottawa dinner are going to build a resilience centre for people living with PTSD in Sderot, with charitable donations administered by the Israel Magen Fund of Canada, rather than JNF Canada.
Local News
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
Simkin Stroll founder Bill Brownstone honoured prior to this year’s stroll
By BERNIE BELLAN (Photos courtesy of Keith Levit) On Thursday, June 12, the Simkin Centre held its 13th annual Simkin Stroll.
Over the years the Simkin Stroll has grown into a huge event incorporating entertainment, food, children’s activities, a silent auction and, of course, the actual stroll itself, which sees residents accompanied by friends, family members, or Simkin Centre staff members walking – or being pushed in wheelchairs around the beautiful LInden Ridge neighbourhood.
This year marked a special occasion as the individual, Bill Brownstone, who actually came up with the idea for the Simkin Stroll, was honoured in a ceremony held in the adult day program lounge prior to the stroll.
In the past, Brownstone has served on the Simkin Centre board, also as interim Chair for a time.
We were able to catch up with Brownstone before he was honoured to ask him how he came up with the idea for the stroll.
“I came up with the idea (in 2011) because I had friends at the Baycrest in Toronto,” he said. “They had what they called the ‘board walk’ where members of the board would walk to raise money. And when they raise money in Toronto – they raise money!
“So the first year (which would have been 2012) I came up with the idea for people walking. That first year we had about four people walking.
“The next year I came up with the idea for the ‘Simkin Stroll’ – and boom, we had walkers and it began to take off.
I said that I remembered Murray Gilfix was always manning a barbeque in those early years.
“There was no barbeque that first year” of the Simkin Stroll, Bill clarified. The barbeque came later. The past couple of years the barbeque has been replaced by volunteers and Simkin staff serving food indoors as the number of people attending would have led poor Murray to be overwhelmed for sure.
At the ceremony in which Bill Brownstone was honoured with what Rabbi Matthew Leibl said was the Simkin Centre’s inaugural “community leadership honour,” Rabbi Leibl paid tribute to Bill Brownstone’s ongoing dedication to the Simkin Centre. “What began as his vision to raise vital community funds has blossomed over the past 13 years to become a joyful, vibrant, and popular event,” Rabbi Leibl said.
“This event connects residents, family, staff, and the broader community in support of a place we all hold dear. Bill’s contributions have enriched the lives of so many and his legacy of compassion and community spirit is deeply felt. As such, it is only fitting that he is the first recipient of our first community leadership honour.”
Rabbi Leibl also acknowledged Bill’s wife Fay, and his children, Rob, Gary, Lisa, and Andrea.
“The Brownstone children in particular have each contributed generously and creatively this year in honour of their dad,” Rabbi Leibl noted.
This year’s Simkin Stroll ended up setting a new record for fundraising with over $100,000 raised – both through donations and the silent auction. Thanks were also issued to two major sponsors of the event: The Asper Foundation and Ellery Broder.
Funds raised will go to support recreation and quality-of-life programming.
Past Chairs of the Simkin Centre Board
(Sitting:) Bill Brownstone & Gordon Pullan
Standing (l-r): Jonathan Kroft, Ted Lyons, Saul Greenbeg, Selma Gilfix, Avrum Senensky, Gerry Kaplan, Al Benarroch
Local News
Shaarey Zedek Sisterhood 60th anniversary interfaith luncheon
By MYRON LOVE On Wednesday, May 28, the Shaarey Zedek Sisterhood hosted its 60th annual interfaith luncheon – with 170 supporters on hand to break bread together, celebrate the Sisterhood’s 95th year in operation – in addition to the luncheon’s diamond anniversary, and enjoy an inspiring presentation by Indigenous business leader and consultant Lisa Lewis, who spoke about the kinship between her people and ours.
The program began with greetings from Lieutenant-Governor Anita Neville and Gail Asper, representing the Shaarey Zedek’s Board of Directors. Asper – the consummate community volunteer – spoke of the importance and benefits of the satisfaction gained from being a volunteer, as well as the important role that the Sisterhood has played in the life of our Jewish community’s oldest and largest congregation – a subject that was subsequently expanded upon by Marisa Hochman – one of the Sisterhood’s three co-presidents (along with Sandy Polanski and Louise Raber).
(Hochman and Raber also co–chaired the luncheon, along with Amy Karlinsky.)
“Our tradition teaches that it is important for us to be part of a community,” Hochman noted in her remarks. “Our Torah teaches that, while G-d is one, it is not good for man to be alone.”
She emphasized the importance in Judaism of balance and harmony as reflected in our rituals and observances – lighting two Shabbat candles, for example, the Commandments being written on two tablets, and in bringing together the four species of plants for the celebration of Sukkot.
“The mitzvah (of the four species),” Hochmanpointed out, ‘is not complete until all four of the elements are brought together – symbolizing that it takes many kinds of people to make a world – and that each of us brings something special to the table. It is only when all of us are working together that we are complete.”
Hochman provided a sampling of some of the ways that the Sisterhood contributes to its members, the synagogue and the wider community: the book club, the tallit-weaving program, monetary donations to the synagogue, support for theological seminaries and other Jewish educational institutions, and Jewish Child and Family Service.
“To me,” she added, “Sisterhood is friendship, community, the power of women working together to create, build and share and the passing on of wisdom and traditions – L’dor V’dor – from generation to generation.
“It is multigenerational, with members ranging in age from 16 into their 90s. A common thread that binds our members is that no matter their age or life circumstances, they are vibrant and engaged with the world around them. They love to learn and help others. They each contain a spark that illuminates.
“Like the glow of the Shabbat candles, we know that, together, we can bring more light and goodness into the world. Together, we definitely shine brighter than we do on our own.”
Following a delicious Shaarey Zedek lunch – salad, party sandwiches and dessert, keynote speaker Lisa Lewis stepped up the microphone. The speaker is a successful business woman, having started “Beyond Excellence Creative Consulting,” which provides tailor-made training and management assistance to a wide range of organizations.