What is the test for establishing that a gift is intended as a gift?

British Columbia, Canada


The following excerpt is from Quilling v. Canada (Attorney General), 2007 BCSC 1008 (CanLII):

The onus of proving that a transfer of money was intended as a gift lies on the recipient who must establish a clear and unmistakeable intention on the part of the transferor (Upadyhaha v. Sehgal, [2000] O.J. 3508).

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