All Charter rights and freedoms apply to Canadian citizens. There are some restrictions on the rights and freedoms that can be relied upon by people who are not Canadian citizens.
Who can bring a case in court is determined based on their standing (explained here).
While corporations can rely on some Charter rights and freedoms, there are others that only apply to human beings. A corporation cannot invoke the right to life, liberty and security of the person, the right to equal treatment before and under the law, the right to freedom of religion, and the right to live free from discrimination.
However, if a corporation is defending itself, it is permitted to raise any Charter argument it wants to demonstrate that the law is unconstitutional. In these cases, the corporation is not claiming that it has a right or freedom — rather, it is claiming that the law cannot stand because breaches the Charter and therefore, has no force or effect.
As an example, in R v Big M Drug Mart Ltd., [1985] 1 SCR 295 a corporation was charged with an offence for operating on a Sunday. The corporation successfully argued that they law requiring it to stay closed on Sunday was unconstitutional because it unjustifiably infringed s. 2(a) of the Charter (freedom of conscience and religion). The law was therefore declared unconstitutional. While a corporation doesn’t have a right to freedom of religion, could not be prosecuted by a law that was unconstitutional (Big M at 39)
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