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

The principle of advancement holds that where the evidence is insufficient or equivocal and the transfer was made by one partner to another, the law normally provides an evidentiary presumption that a gift was intended and the burden of persuasion shifts to the opposite party to rebut on the balance of probabilities (Pecore v. Pecore 2007 SCC 17 at paras 22 and 24). This presumption, along with its counterpart, the presumption of trust, provides a guide for courts in resolving disputes over transfers where evidence as to the transferor’s intent in making the transfer is unavailable or unpersuasive. Further, the presumptions provide a measure of certainty and predictability for individuals who put property in joint accounts or make gratuitous transfers (V.J.F. at para 50.).