Jewish National Fund - Federal Court of Appeal finds that the Federal Court lacked jurisdiction to review a decision of the Minister to publish notice of revocation of charitable registration

The Minister sent a notice of intention to revoke (“NITR”) to the appellant, a registered charity. After the Minister issued a notice of confirmation, the Minister agreed, in correspondence with the appellant, to stay the publication of the NITR until the period for appealing the notice of confirmation had expired.

About a month later, the appellant filed a notice of appeal in the Federal Court of Appeal but did not apply for an order extending the period after which the Minister could publish the NITR. Less than three weeks later, the Minister published the NITR in the Canada Gazette, thereby revoking the appellant's charitable registration. As noted by Monaghan JA, a charity cannot appeal a revocation (as contrasted to the right to appeal an NITR to the Federal Court of Appeal).

The appellant filed an application for judicial review and for injunctive relief in the Federal Court regarding the Minister's decision to publish the NITR, and also filed an application for judicial review of the Minister's decision to publish the NITR in the Federal Court of Appeal.

At issue in this proceeding was whether the Federal Court had been correct in determining that it lacked jurisdiction to review the publication decision. The appellant submitted that, as the ITA appeal provisions only captured the decision to issue or confirm the issuance of the NITR and the decision to publish the NITR (triggering revocation of charitable registration) was a separate decision that the appellant could not appeal, therefore only the Federal Court had jurisdiction (pursuant to s. 18(1) of the Federal Courts Act) to judicially review the publication decision.

In rejecting this submission, Monaghan JA noted that ss. 172(3) and 180(1) provided that a registered charity could appeal the Minister’s decision to issue an NITR, or to confirm it following objection, to the Federal Court of Appeal, and that s. 180(2) provided that the Federal Court had no jurisdiction to entertain “any proceeding in respect of a decision of the Minister” from which any such appeal may be instituted.

She then found that, given the close connection between the NITR and its subsequent publication, an application for judicial review of the Minister’s decision to publish the NITR was a proceeding “in respect of” the Minister’s decision to issue or confirm the NITR. Consequently, she agreed that the Federal Court lacked jurisdiction to review the decision to publish the NITR.

She noted that she was not commenting on the separate application for judicial review by the Federal Court of Appeal of the Minister’s decision to publish.

Neal Armstrong. Summary of Jewish National Fund of Canada Inc. v. Canada (National Revenue), 2025 FCA 110 under s. 180(2).