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The Jewish National Fund is taking the federal government to court after its charitable status is revoked
By JONATHAN ROTHMAN (Canadian Jewish News) The Jewish National Fund of Canada is taking the federal minister of national revenue to court over Canada Revenue Agency’s decision to revoke its status as a charitable organization.
The federal tax agency’s review of JNF’s funding activities followed reports that it was funding projects in Israel related to the military, which would violate Canada’s rules for charitable organizations.
JNF’s court filing says it will contest CRA’s “wrong and unjustified decision to revoke our charitable status,” according to a letter from JNF’s board president Nathan Disenhouse and CEO Lance Davis posted online July 25.
The organization says that while the matter is before the courts, JNF’s charitable work will continue, “including collecting donations and issuing charitable receipts.”
The CJN made multiple requests for an interview to JNF, including to Davis specifically. While JNF did not grant an interview, the organization provided an emailed response to The CJN’s questions about the matter.
“The CRA has only signaled its intention to revoke, and its policy is to revoke only after the charity’s avenues of appeal are exhausted. So, it is the status quo until there is a court ruling. In the interim, we remain open to working with the CRA on alternate courses of action,” JNF told The CJN.
In its federal court appeal notice, JNF also posits there is a “reasonable apprehension of bias in the decision,” saying Canada’s revenue minister “was under great public pressure to revoke [JNF’s] registered charity status.”
JNF maintains the core issue for the revocation remains “the CRA’s assertion that our original founding charitable object that it accepted almost 60 years ago is now no longer considered to be a charitable object.”
Media reports about JNF’s struggles with the CRA since the July 24 court filing have inaccurately referenced past projects, conflating two different matters, Disenhouse and Davis wrote in an email to Canadian supporters on July 30. JNF sought to “clear up a misconception” it said had been “advanced in numerous articles recently published about JNF Canada,” they wrote in the July 30 email.
“The articles conflated the matter of JNF’s community projects on IDF bases and our recent notice of confirmation to revoke our charitable status. In the June 26, 2024 correspondence from CRA, there was not one mention of the projects on IDF property.”
Some of the previous projects, critics of JNF alleged over the past decade or so, had taken place on land that crossed into the West Bank, or involved infrastructure supporting the military, like building playgrounds on a military base. (One of its fiercest critics, Independent Jewish Voices (IJV), a Canadian Jewish group which supports the boycott and sanctions movement against Israel, has been involved for more than a decade in the attempt to have CRA revoke JNF’s charitable status.)
“The fundamental issue was with respect to our charitable purpose. It was very unfortunate that certain journalists shared content from articles about JNF Canada from many years ago that was not referenced in CRA’s recent correspondence,” Disenhouse and Davis wrote to supporters.
In the late 1960s, the minister of national revenue approved the organization’s purposes and activities, and so “we did not know that there was an issue with our purposes or activities because previous CRA audits did not reveal an issue,” JNF wrote to The CJN in a response to emailed questions.
The organization has been audited five times by the CRA since it began in the 1960s, with the most recent audit in 2014. As a result of that audit, which was based on work done in 2011 and 2012, JNF learned in 2019 that the CRA intended to revoke its charitable status.
JNF said that since the original notice of intent to revoke was issued in 2019, the CRA has been unwilling to meet in person with them.
JNF points out that, according to CRA’s website, they revoked three to five percent of charities audited, “and a large number of them are for failing to file their annual documentation with the CRA. It is evident, based on the statistics, that it is only in rare occurrences is a charity revoked.”
JNF’s email went on to explain that CRA had refused to pursue options other than revocation of its charitable status.
“There are a number of options available to the CRA aside from revocation and we do not understand why they would pursue the most punitive course of action,” JNF wrote.
JNF said CRA had not taken the steps that are outlined on its website, including “exploring compliance measures such as education letters, compliance agreements and sanctions before revoking an organization’s charitable status.”
“The CRA not only skipped steps one to three, it also refused to entertain our suggestions of new objects for our charity or to discuss a compliance agreement,” wrote JNF in the email, adding that CRA representatives “refused to sit down with us at any point in the 10 years of this audit, except for one meeting a few months ago when two representatives of the appeals division granted us an hour and arrived at the meeting with no agenda and no questions for us.”
Bias in the audit, JNF claims
JNF said its appeal filing argues that “there is a reasonable apprehension of bias in the audit.”
An access to information request made it evident “that there was a campaign of anti-Israel organizations, unions, political parties, etc. calling upon the CRA to revoke JNF’s charitable status.
“We have written to the CRA with our concerns that this content may have biased the audit process. CRA replied in writing that there was no bias in the audit.
“This evidence of bias comes from the CRA’s own records, which show that the public pressure on the CRA and the minister to revoke JNF’s status was an important consideration within the chain of authority at the Charities Directorate,” the charity told The CJN.
JNF clarified its position regarding potential CRA bias.
“To be clear, we are not suggesting the CRA is antisemitic,” JNF wrote.
“As a Zionist-inspired organization, however, JNF Canada has many vociferous antisemitic detractors who we believe have influenced the decision-making process in this matter. “
The work done by JNF
Established in 1967, JNF, one of Canada’s oldest Jewish charities, is known for its tree-planting and environmental work in Israel, along with building playgrounds for children. Its more recent projects include JNF Quebec division’s Climate Solutions Prize, which encourages the development of innovative technology addressing climate change by nonprofit institutions and early-stage companies.
However, some of JNF’s projects, which its critics allege support the Israeli military or are on land in the West Bank, have made it the focus of scrutiny by Canadian critics of Israel. Adding to that scrutiny, former prime minister Stephen Harper—criticized by some for his pro-Israel stance–was a visible JNF supporter during his years in office, and JNF named the visitor centre at its Hula Valley bird sanctuary in Israel which opened in 2006 for Harper,
In its email to The CJN, the charity says that it has “systematically and comprehensively addressed” the issues raised in CRA’s 2014 audit.
“Although we do not concede that building parks and playgrounds on IDF land is a violation of charity law, we are no longer are involved with projects on IDF land or any projects that may in any roundabout way benefit the IDF.
“While JNF Canada disagrees that it is contrary to Canadian foreign policy to develop projects on disputed territory (there are dozens of Canadian charities that operate in the disputed territories with CRA’s blessing), we have not supported new projects in the disputed territories since this matter was brought to our attention.”
JNF said that it has an Israeli lawyer review issues of land ownership before undertaking a project “so that we can be certain that we are not doing anything in violation of CRA policies,” and that it had hired a new chief financial officer “who has worked closely with our legal counsel to enhance our record keeping.”
On its website, JNF says its mission currently is “focusing our efforts on the greatest needs in social and environmental infrastructure.”
“We will continue to raise funds in support of building Israel’s charitable social infrastructure to the benefit of vulnerable populations such as youth-at-risk, victims of domestic abuse, children with special needs, veterans and the disadvantaged” while the court appeal proceeds, JNF wrote.
“JNF Canada’s projects benefit all residents of Israel regardless of their religion, ethnicity, creed, [or] orientation.”
Years of anti-Zionist activism led to this moment
The current legal challenge follows years of scrutiny from opponents of the organization, including but not limited to IJV.
IJV’s national coordinator, Corey Balsam, who trumpeted the victory on social media, said the decision came after years of the group’s work on this file, though he noted JNF’s court appeal notice.
“Can’t believe it happened! IJV started working on this 15 years ago, building on decades of work by Ismail Zayid and others,” posted Balsam, referring to one of the four individuals IJV had helped to organize the campaign to have JNF’s charitable status probed and removed over JNF’s Canada Park project.
In 2017, IJV filed a complaint against JNF with federal authorities, alleging that the charity’s activities contravened the Income Tax Act, international law and CRA guidelines.
Then, in a highly critical CBC News article in January 2019, reporter Evan Dyer wrote that JNF had been the subject of the CRA audit over a complaint that it used charitable donations to build infrastructure for the Israel Defense Forces “in violation of Canada’s tax rules.” (JNF maintains that its last CRA audit was in 2014, though conflicting reports reference an audit in 2018. The notice of intent to revoke JNF’s status by CRA is dated August 20, 2019.)
JNF pushed back on the allegations that JNF Canada and its Israeli parent organization, Keren Kayemeth LeIsrael (KKL-JNF), were supporting projects at several military bases, including outdoor fitness areas, developing a new training base, upgrading an existing auditorium for solider intake and new mess hall facilities at two air force bases.
JNF Canada says it stopped funding those projects in 2016 following CRA guidance and told Dyer for that report that JNF operates within CRA rules concerning the organization’s charitable status.
JNF’s CEO, Lance Davis, said at the time the projects were carried out on land owned by the IDF, but that JNF Canada’s charitable funds never flowed to the IDF.
Davis told The CJN in 2019 that with regards to projects “in disputed territory,” JNF is committed to continuing to work with the CRA “to ensure we are in full compliance,” and referred to a 2015 opinion piece in The CJN written by Alan Baker, Israel’s former ambassador to Canada, which argued that the land on which Canada Park sits was “never part of any Palestinian state or entity.”
In 2021, JNF Canada announced it had distanced itself from KKL-JNF which is “an Israeli public benefit corporation.”
“KKL serves as an agent to JNF Canada on a number of our charitable projects. This means that KKL works for JNF Canada in realizing projects that our board selects and agrees to fund. There is a long history between our organizations and we proudly collaborate with KKL on a variety of projects that advance Zionist education and enhancing the environment as well as the quality of life for the people of Israel,” JNF wrote in its email to The CJN.
“There was confusion with respect to the relationship between the two organizations so we rebranded to clarify that we are an independent Canadian charity.”
What the CRA has to say
A spokesperson for CRA declined The CJN’s request for an in-person interview, instead offering written responses to questions.
Addressing JNF’s allegations of anti-Israel sentiment within the CRA’s ranks influencing the charitable status revocation decision, CRA spokesperson Nina Ioussoupova told The CJN via email that the agency is “committed to administering acts for which it is responsible in a fair and impartial manner.”
“The CRA assesses all concerns about registered charities against a clear regulatory and risk framework designed to prevent bias in our decision-making process,” she wrote.
“Additionally, the CRA has a responsibility to protect the integrity of the tax system and the charitable sector and fulfills this responsibility through a balanced program of education, client service, and responsible enforcement, including audits.”
Citing confidentiality provisions under the laws it administers, CRA declined to comment on specific details of court cases.
The website Charity Intelligence Canada currently lists JNF Canada at a one-star rated charity. “JNF Canada is not financially transparent. Its audited financial statements are not posted on its website nor provided when requested,” the website reported.
Its last audited financial statements in 2022, show that JNF received $13.2 million in donations and spent $6.2 million on programs and grants, according to the Charity Intelligence page. JNF Canada’s reserve funds are $30.8 million, the website reports.
“JNF Canada works in Israel and Canada. Its programs in Israel focus on funding social and environmental infrastructure, while its Canadian projects focus on outreach and education in Jewish communities,” the Charity Intelligence page reads.
The website lists the charity’s five core programs as Builders Circle, Climate Solutions Prize, JNF Education, JNF Families, and JNF Future, but notes that JNF “does not provide a breakdown of spending by program.”
As of July 26, Charity Intelligence Canada has updated its JNF page with the following information:
“After nearly [five] years of review and exchanges with JNF Canada, the CRA Charities Directorate announced its decision to revoke its charity status. This would mean that support for JNF Canada no longer receives donation tax receipts. JNF Canada is appealing this decision claiming that the CRA Charities Directorate’s decision is wrong and unjustified.”
Local News
Second annual Taste of Limmud to feature Jewish dishes from around the world
By MYRON LOVE Many words in English have multiple meanings. Take the word “taste” for example. There is the literal meaning – the sense of taste; it can also mean sample – or preferences. It can be a noun or a verb.
In “A Taste of Limmud,” the term is used both in its literal meaning – as a sampling of Jewish dishes from different parts of the world, as well as a prelude to our community’s upcoming 16th celebration of Jewish learning and culture, which is scheduled for Sunday, March 15.
This is the second year for “A Taste of Limmud,” which is coming up on Thursday, February 19. The event will be held at the Shaarey Zedek and will feature Jewish dishes from Argentina, Yemen, Turkiye, Aleppo and Eastern Europe, as well as Israel .
“We sold out last year for A Taste of Limmud,” reports Raya Margulets, Winnipeg Limmud’s newly appointed co-ordinator. “We had 120 participants last year. I am hoping to have 150 this year.”
The 2025 debut of “A Taste of Limmud” was actually Margulets’ introduction to the Winnipeg Limmud co-ordinating team. Originally from Israel, Margulets’ first position with the Jewish Federation of Winnipeg was in 2022 when she was appointed Hillel director – just a year after she had served as Hillel student president at the University of Manitoba.
She left her role with Hillel after about a year to participate in the ten-month online Israel 21c Digital Ambassador program, which is aimed at young people between the ages of 18 and 25. That program is part-time and casual, conducted remotely, intended to provide basic experience in digital communication and storytelling focused on everyday life in Israel.
“I spent a few hours a week working on simple digital content and social media, attended occasional online seminars, and participated in light collaborative projects,” Margulets reports. “The focus was on sharing positive, apolitical cultural stories rather than politics or advocacy.”
She was hired last year by the Federation to oversee our first Taste of Limmud – as a special project that was funded by the Jewish Foundation of Manitoba.
She was appointed at the beginning of September as Limmud Co-ordinator, replacing Florencia Katz, the original co-ordinator, who stepped away after 15 years in the role. Katz remains a member of the Federation staff as Director of Education and Engagement. She also has a focus on the PJ Library program.
“Florencia was a great mentor and is still a big help to me,” Margulets says.
She reports that the upcoming 16th annual Winnipeg Limmud will once again feature a wide and eclectic range of speakers. “I can confirm that all of our community’s rabbis – as well as Rabbi Benarroch – will be among the presenters,” she notes. “Rabbi Benarroch will be coming from Israel and be here in person.”
Also confirmed thus far are Yaron Deckel, an Israeli journalist and broadcaster, as well as Haskel Greenfield, Distinguished Professor of Anthropology, and Winnipeg’s own Rimon Art Collective. Collective members include young Jewish artists Mishelle Aminov Kosonovsky, Yael Freifeld, Etel Shevelev, Halley Ritter, and Shan Pullan
Stay tuned for further updates as to other 2026 Winnipeg Limmud presenters on this website or go online to keep up to date or register for programs at limmudwinnipeg.org.
Local News
Sharon Delbridge’s annual health & wellness retreats in Puerto Vallarta have become popular with many Winnipeggers
By BERNIE BELLAN Over the years we have revisited stories from time to time – to catch up with individuals who have made a mark in this city and to see where their lives have taken them since the last time we wrote about them.
One such individual is Sharon Delbridge, the youngest daughter of Sol and Rachel Fink, and younger sister to Percy, Shayla (Posen), and the late Sheldon Fink (who died all too young at the age 57 in 2021).
Myron Love has written many times about Sol and Rachel Fink, who continue to amaze for their vitality – with Sol now 101 and Rachel having just turned 99.
As Sharon notes in an email sent to me, “My parents work out everyday. Not at Rady anymore. They do exercise at home & in their condo gym (200 Tuxedo) Move their bodies daily. My mom leads her and my dad daily in movement. It’s incredible.
“They have been a huge inspiration to all of us.”
Aside from the fact that the Fink family was a very musical family, their penchant for fitness is clearly something that rubbed off on Sharon, in particular.
My own wife, Meachelle, who was quite the fitness fanatic herself in her day (not that she’s been put out to pasture quite yet), profiled Sharon for The Jewish Post & News in 2015. In that story, Sharon explained how she came to be one of the most popular and best known fitness instructors, not only at the Rady JCC – where her classes in a wide variety of different areas, were – and still are, extremely popular, but at many other venues throughout Winnipeg.
Here’s part of what Sharon told Meachelle about how she came to teach so many different types of fitness classes:
“I’ve been into fitness my whole life. I come from a very musical family but also a family that always works out. When I was in my 20s I was teaching aerobics for several years as a part-time job while in university. When I had my three children (Milan, Jared and Cassie Ackerman) I ran a hand-painted clothing business in my home called Milan Designs, and I sold to ladies’ and children’s stores all over Canada.
“I was always working out and have loved fitness classes. I went back and got more certifications in my 40s. I’m certified to teach many specialties and have been actively teaching at the Rady for over 10 years. I now specialize in women’s boutique fitness: Zumba, Yoga and Barre classes. The three specialties blend beautifully together and I have a big following of people from all over Winnipeg that come to my classes. I have every Zumba certification that’s available: Zumba, Zumba Gold (for seniors), Zumba Toning (with weights), Zumba Aqua (in water), Zumba Step and Zumba Sentao (using steppers and chairs).
“I’ve taken many yoga certifications through the past 10 years and I’ve been teaching Barre classes, which are the latest and hottest classes for women. I’m always taking new training in these three specialties to continue to stay fresh and always have new and exciting things to present to my class. That’s how I stay unique in my field. I’m always learning and always developing my classes to be the best they can be. I spend tons of time finding the best music and choreographing.
“I truly feel that if you work out and look after your body, you will always have a positive outlook on life. Exercise is a huge healer mentally and physically. I have seen so many incredible changes in women that come to my classes. They have transformed their bodies and live happier and healthier lives.”
It was a year after Meachelle’s article about Sharon that Sharon and her husband, Darcy, began going to Puerto Vallarta for the winter. As Sharon noted, “I started teaching at a Yoga studio the first winter we were here in PV. It’s easy to meet people & build community when you’re teaching snowbirds from everywhere
I love sharing my love for fitness & yoga & moving our bodies.”
But, for six years prior to making Puerto Vallarta her and Darcy’s winter home, Sharon had already been conducting annual one-week health and wellness retreats in Puerto Vallarta. She has continued to conduct those retreats every year since. The most recent retreat was held from January 25-February 1 at the Fiesta Americana All Inclusive Resort.
Here’s how Sharon describes the purpose of those retreats:
“For over 15 years, my Health & Wellness Retreat has brought together women of all ages to reconnect, recharge, and celebrate movement, friendship, and balance. Hosted at a beautiful all-inclusive resort, guests can truly make the week their own holiday experience. While primarily a women’s retreat, many now bring their husbands or partners who are welcome to participate as much or as little as they choose.
“Throughout the week, we offer seven daily classes ranging from sunrise meditation and yoga to toning, Zumba, yin yoga, and our signature Aqua Zumba — which transforms into a high-energy, joy-filled pool party. Each evening, we gather for sunset yoga and take time to celebrate the beauty of the day together.
“The retreat blends wellness with enjoyment, allowing guests to indulge in the resort’s wonderful restaurants and social atmosphere while still feeling strong, energized, and revitalized. It’s a balanced, uplifting experience where participants leave feeling nourished in body, mind, and heart, often forming lifelong friendships. This year, we were proud to welcome 40 participants.”
In the picture accompanying this article you might recognize several Winnipeggers. I asked Sharon how many Winnipeggers were participants in this year’s retreat?
The answer, she said, was the majority (31) were from Winnipeg, while six were from Las Vegas, one from Ottawa and two from Edmonton.
The last two years, Sharon also noted, another well known member of the Rady JCC staff, Dona Watts-Hastings, who’s a physiotherapist, also a yoga and Pilates instructor, has joined Sharon in conducting the retreat. Sharon adds that Dona’s physiotherapy clinic is inside the Rady JCC. Dona also brings some of her clients to the retreat.
I wondered though, how active Sharon is in teaching classes when she’s back in Winnipeg? Does she never tire of teaching so many classes? I wondered.
Sharon’s answer was: “Yes, I’m still in Winnipeg half of the year and I will always teach at the Rady… Zumba, sculpt , yoga & barre class – also spinning if they need me to sub. . I teach at Assiniboine park and other gyms, too. Every morning I teach and often sub other classes. Busy all spring & summer.”
Whew! It’s tiring just reading about everything Sharon does. If you would like to find out more about next year’s health & wellness retreat in Puerto Vallarta and how you might be able to join up, contact Sharon at sharon@freshsoulfitness.com.
To watch a video of what a typical day at the retreat consisted of go to freshsoulfitness
Local News
Jess Pudavick: artist and business executive
By MYRON LOVE Jess Pudavick is a rare individual in that she combines careers as an artist and a business executive.
I first became aware of Jess last summer when she was one of the artists/craftspeople with a display table at the Gwen Secter Creative Living Centre’s annual garage and craft sale. What piqued my interest was her focus on incorporating resins in her art pieces.
Last week, while interviewing Ms. Pudavick at Super-Lite Lighting on Waverley – I learned much more about the multi-talented Ms. Pudavick.
While I have a passion for art,” she notes, “I was not interested in becoming a stereotypical starving artist.”
The daughter of Stuart and Beth Pudavick joined the company (which her father acquired in the early 1980s (along with partners Simon Simkin and Allan Hochman) 17 years ago. Her brother, Ray, also joined the company 10 years ago, Jess notes.
At Super-Lite, Jess’s title is Custom Homes Lighting Consultant. She works with builders, designers and contractors to build the lighting for the home, as well as to choose the right lights for the space. She also manages the company’s social media and website.
“I enjoy working with my dad and Ray,” she says.”I also love what I do at Super-Lite. It is similar to my feelings about my art. You don’t know the end result when you start. It is nice to see something being built from nothing and seeing the end result – and knowing how happy the client is in the end.”.
As an artist, the graduate of Brock Corydon’s Hebrew Bilingual Program, Shaftesbury Collegiate and the University of Manitoba, recalls that she started at a young age. “As a kid,” she says, “I was always doodling and drawing cartoons.”
While she has worked with several different artistic media, she observes that what she likes about creating art with resins is the challenge.
“Resin is a temperamental material,” she points out. “When you start a project, you have no idea what the finished product will look like.”
She explains that there are two ways to work with resin. You can put traditional resin in a mold and wait 24 hours for the resin to dry. Or you can speed up the process by using a UV style resin and exposing the resin to UV rays.
“I prefer letting the resin dry naturally,” she says. “I find I have more control over it.”
Her resin-infused art comes in many forms. She produces earrings and necklaces, candle holders and ashtrays, dice and computer keys. She has also created resin-infused mahjong and rummikub tiles and even sets of dominoes with paw prints. A popular item, Jess says, is a custom coloured/theme wedding set of dominoes.
“People love them,” she says of the dominoes tiles.
(The latter reflects her own passion for dogs for which she is often a foster “parent”. She notes that she also creates resin-infused memory keepsake urns for the ashes/hair or fur of beloved pets – a product that is gaining popularity.)
Then there is the resin-infused coffee table that has a place of honour in her own home. “With my love of plants and resin, my partner and I took our existing coffee table, added various clippings of my own plants and created a fun resin-sealed table,” she recounts. “It really looks cool. It is unique. it attracts visitors’ interest. Every time I look at it, I see something different.”
Jess reports that generally sells her works of art through craft sales and her Instagram page (@thejesso09) for between $10 and $30. Her major source of sales though, she adds, is through word of mouth.
But Pudavick avers that she doesn’t do her art with an eye to sales.
“I create for myself, not for the approval of others. I find it relaxing – a good way to reduce stress. It’s also rewarding to see that others want something you have created.”
She strongly believes that enjoying your work is an important element in being happy. Equally important, she notes, – both in business and art – is to have satisfied customers.