What is the test for establishing a purchase money resulting trust?

In Nishi v. Rascal Trucking Ltd., 2013 SCC 33 [Nishi], the court considered a purchase money resulting trust which may arise when a person advances money to contribute to the purchase of real property by an unrelated person who takes title. The law presumes the owner holds the beneficial interest in trust in proportion to the contribution. The presumption can be rebutted by demonstrating the contribution was intended to be a gift. This requires evidence at the time of the advance of the intention of the donor, but after the fact evidence is also admissible so long as the trier of fact carefully considers the possibility of self-serving changes in intention over time. The respondent did not purchase the house with the claimant’s financial assistance but she enhanced it by adding to it with his financial assistance and I see no distinction in principle with the ratio in Nishi.