and the federal law have been found to be valid pieces of legislation, and only if the provincial law is found to be applicable to the federal matter in question, then both statutes must be compared to determine whether the overlap between them constitutes a conflict sufficient to trigger the application of the doctrine of federal paramountcy. The burden of proof falls on the party that is alleging paramountcy. As Mr Justice Binnie and Mr Justice LeBel noted: Where the constitutionality of legislation is being questioned in relation to the division of powers under the Constitution Act, 1867, an analysis of its pith and substance must be undertaken. This analysis consists of an inquiry into the true nature of the law in question for the purpose of identifying the matter to which it essentially relates. If its pith and substance can be related to a matter that falls within the jurisdiction of the legislature that enacted it, the courts will declare it intra vires. If, however, it can more properly be said to relate to a matter that is outside the jurisdiction of that legislature, it will be held to be invalid owing to this violation of the division of powers. The corollary to this analysis is that legislation whose pith and substance falls within the jurisdiction of the legislature that enacted it may, at least to a certain extent, affect matters beyond the legislature’s jurisdiction without necessarily being unconstitutional. At this stage of the analysis, the dominant purpose of the legislation is still decisive. Merely incidental effects will not disturb the constitutionality of an otherwise intra vires law. Ancillary powers under Lacombe In Quebec (AG) v Lacombe, the nature of any ancillary powers arising from the pith and substance of a matter was considered. As noted by Chief Justice McLachlin, the Chief Justice: The degree of integration required increases in proportion to the seriousness of the encroachment. Where the impugned measure encroaches only slightly on the jurisdiction of the other level of government, a rational, functional connection is required. As the degree of intrusion grows more serious, the required degree of integration tends toward a test of necessity. To meet the test, a prima facie invalid measure must complement rather than merely supplement the legislative scheme. It must, both rationally and in its function, further the purposes of the valid legislative scheme of which it is said to be