What is the test for a motion to include receipt of gifts as income?

Both counsel on the motion relied on Bak v. Dobell 2007 ONCA 304 (CanLII), [2007] O.J. No. 1489 at paragraph 75, setting out the factors a court will consider in determining whether it is appropriate to include receipt of gifts as income: • 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 in proportion to the payor's entire income; • whether they are paid to support 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.