Can common intention be considered as determining the existence of a contractual relationship?

Canada (Federal), Canada

The following excerpt is from Thompson v. M.N.R., 2011 TCC 81 (CanLII):

The common intention of the parties may also be considered as determining the existence of a contractual relationship. However, in a case like this one, where the parties present conflicting evidence as to what they intended their legal relationship to be, intent cannot be a factor to be considered (see Lang v. MNR, 2007 TCC 547 (CanLII), at par. 33).

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