What is the test for including gifts in the calculation of income for the purposes of the purpose of the gifts?

In determining whether it is appropriate to include gifts in income, the court will consider a number of factors, including: the regularity of the gifts; the duration of their receipt; whether the gifts were part of the family’s income during cohabitation that entrenched a particular lifestyle; the circumstances of the gifts that earmark them as exceptional; whether the gifts do more than provide a basic standard of living; the income generated by the gifts; whether the gifts are provided to an adult child through a crisis or period of disability; whether the gifts are likely to continue; and the true purpose and nature of the gifts (Bak v. Dobell at para. 75).