What does the "pith and substance" refer to in judicial review?

In the context of judicial review, "pith and substance" is a legal doctrine used to determine the true nature of a law or statute. This principle focuses on the main purpose or intent of legislation, allowing courts to evaluate whether an enactment falls within the jurisdiction of the authority that enacted it. Essentially, the pith and substance looks beyond the specific wording of the law to understand its significant aim, ensuring that the law is applied in accordance with constitutional parameters.

This concept is particularly important in Canadian constitutional law, where there can be overlapping powers between federal and provincial governments. By analyzing the pith and substance of a law, courts can assess whether it properly pertains to the powers granted to that level of government, thus maintaining the balance of power as outlined in the Constitution.

The other choices reflect aspects that do not directly address the central analytical approach embodied in pith and substance. Historical context, financial implications, and procedural validity are relevant to legal considerations, but they do not capture the essence of determining the primary intent and core objective of legislation, which is fundamental to the doctrine at hand.