The Court held that incidental overlap is allowed where the pith and substance of a law in intra vires the province.
2.
The Supreme Court unanimously held that both measures were " intra vires " federal jurisdiction, by virtue of the federal Newcombe J said:
3.
The Court of Appeal dismissed the Progress'appeal and held the sale was an intra vires for a proper purpose even if it had been at an undervalue.
4.
The question, therefore, of whether or not local governments act " intra vires " in imposing rates and levies, and paying subsidies, remains a constitutional question.
5.
The Trial Division held the Order in Council " intra vires " the powers of the Governor in Council but the By-law to be inapplicable to the appellants.
6.
He also noted that " all the powers of the Minister, Controller and Tribunal were " intra vires " and valid, even in a state of profound peace ."
7.
In 1880, the Supreme Court of Canada decision in " The Queen v Fredericton ( Mayor ) " had held that the law was intra vires under the trade and commerce clause.
8.
As a result, the federal government posed the following reference questions to the Supreme Court as to whether it was " intra vires " the provincial legislature to pass any of those measures.
9.
It was in this situation that the Privy Council evolved the doctrine, that for deciding whether an impugned legislation was " intra vires ", regard must be had to its pith and substance.
10.
A five-justice majority found that section 29 of the " ELRA " was " intra vires " the federal government, while the four dissenting judges would have found it unconstitutional.