Is an advance from parent to child a loan or gift?

[165] Hence, most of the indicia to determine whether an advance from parent to child is a loan or gift, deemed essential by Ingram J. in Da Silva v. Da Silva, are missing from the facts in the case at bar.[22] The onus is on the respondent to prove the advance was a loan and for good reasons, as Ingram J. adopted the summary of the current applicable law, as provided in an annotation by the late Professor J. McLeod:[23] Courts are suspicious of transactions between family members that are raised to reduce the value of sharable property. They have insisted that claimants present proof of the nature of the dealings before granting credit.