"Classes of Subjects"
Canada is a bijural country – that means it has both common and civil law system.
The Constitution Act addresses the common law system.
The Constitution Act in section 91 in section 92 gives the federal and provincial governments authority over the statutory's civil law system, respectively.
Both sections 91 and section 92 have one important restriction applied:
- in section 91 we find after number 29, "And any Matter coming within any of the Classes of Subjects enumerated in this Section shall not be deemed to come within the Class of Matters of a local or private Nature comprised in the Enumeration of the Classes of Subjects by this Act assigned exclusively to the Legislatures of the Provinces."
- In section 92 we find in the opening paragraph, "In each Province the Legislature may exclusively make Laws in relation to Matters coming within the Classes of Subjects next hereinafter enumerated; that is to say,"
Charter section 32 makes it pretty clear that there are people, businesses and organizations that are not suvject to any legislation coming from the parliament or legislature.
The Interpretation Act of BC - Expressions defined - In an enactment: #29 l - "person" includes a corporation, partnership or party, and the personal or other legal representatives of a person to whom the context can apply according to law; <http://www.bclaws.ca/civix/document/id/complete/statreg/96238_01#section29>. Indicating that not all "person" can have the context of the law applied to them.
The Income Tax Act <http://laws-lois.justice.gc.ca/eng/acts/I-3.3/page-1.html#h-3> - Tax payable by persons resident in Canada - 2. (1) An income tax shall be paid, as required by this Act, on the taxable income for each taxation year of every person resident in Canada at any time in the year. Disregarding the non-sense of who gets to tax you for the moment. The Charter Section 32 says that federal legislation is not universally applicable. This includes the Income Tax Act!
Interpretation Act (R.S.C., 1985, c. I-21) <http://laws-lois.justice.gc.ca/eng/acts/i-21/page-3.html#h-10> - Duality of legal traditions and application of provincial law
8.1 Both the common law and the civil law are equally authoritative and recognized sources of the law of property and civil rights in Canada and, unless otherwise provided by law, if in interpreting an enactment it is necessary to refer to a province’s rules, principles or concepts forming part of the law of property and civil rights, reference must be made to the rules, principles and concepts in force in the province at the time the enactment is being applied. As was indicated above in the Interpretation Act of BC and in Charter section 32, there are classed of subject that are not enumerated in s91 or s92 and therefore outside of outside any legislation coming from the parliament or legislature
The question is who gets to decide if you are in one of the classes of subject? You do!