Appeal To The Privy Council
The Board declared that, as the Alberta Social Credit Act had been subsequently repealed by the Alberta legislature, Bills 8 and 9 could not be brought into operation, as their provisions were contingent on actions of the now-abolished Social Credit Board. Therefore, the question was moot, and they expressed no opinion on them.
As to Bill 1, the Board agreed with the opinion of Kerwin J (concurred in by Crocket J) that:
The sequence of events after the disallowance of the three Acts is so significant that I can find no escape from the conclusion that, instead of being a taxing enactment, Bill 1 is merely a part of a legislative plan to prevent the operation within the province of those banking institutions which have been called into existence and given the necessary powers to conduct their business by the only proper authority, the Parliament of Canada.
Accordingly, the bill was in pith and substance a measure to regulate banking, and was thus ultra vires the province.
Read more about this topic: Reference Re Alberta Statutes
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