In order to determine the matter or “pith and substance” of a challenged law, one must identify its dominant or most important characteristic (Whitbread v. Walley (1990), 1990 CanLII 33 (SCC), 77 D.L.R. (4th) 25 (S.C.C.). A statute will often have many features to it. The court’s task is to identify the most important feature of the law, characterizing that as its “pith and substance” and the other features as merely incidental, irrelevant for constitutional purposes.
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