To determine whether or not legislation properly falls within the legislative jurisdiction of one or the other levels of government, the test to be applied is — what is the pith and substance of the legislation? See Lord's Day Alliance of Canada v. A.-G. B.C. et al. (1959), 1959 CanLII 42 (SCC), 123 C.C.C. 81, 19 D.L.R. (2d) 97, [1959] S.C.R. 497, per Kerwin C.J.C.
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