What is the test for determining the matter or substance of a challenged law?

Manitoba, Canada


The following excerpt is from R. v. Doer, 1999 CanLII 14053 (MB QB):

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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