What is the test for establishing a commercial partnership?

Canada (Federal), Canada

The following excerpt is from Martel v. M.N.R., 2012 TCC 374 (CanLII):

A partnership is formed in order to make profits, which constitute the shared profits to be distributed to the partners, based on their respective share (Cimon v. Arès, supra, at para. 66). It is an element that is essential to the partnership's existence. An ancillary profit-making purpose is sufficient, however (Backman, supra, para. 23).

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