Simon's Megalomaniacal Legal Resources

Statutory Interpretation - "In Respect Of"

. Jewish National Fund of Canada Inc. v. Canada (National Revenue)

In Jewish National Fund of Canada Inc. v. Canada (National Revenue) (Fed CA, 2025) the Federal Court of Appeal dismissed an appeal, that from a JR challenging a Ministerial revocation of charitable registration "by publishing a notice of intention to revoke (NITR) in the Canada Gazette".

Here the court considers the meaning of the phrase "in respect of":

[28] The Supreme Court of Canada has said that "“[t]he phrase ‘in respect of’ is probably the widest of any expression intended to convey some connection between two related subject matters”": Nowegijick v. The Queen, 1983 CanLII 18 (SCC), [1983] 1 S.C.R. 29, 144 D.L.R. (3d) 193 at 39 [Nowegijick]. The synonymous French expression, "“relative à”", is equally broad.