What is the test for establishing that a relationship does not exist merely because the parties choose to describe it as a relationship?

Canada (Federal), Canada

The following excerpt is from Uranium City Hospital v. M.N.R., 2003 TCC 439 (CanLII):

In the case of Minister of National Revenue v. Emily Standing, [1992] F.C.J. No. 890 Stone, J.A. stated: ...There is no foundation in the case law for the proposition that such a relationship may exist merely because the parties choose to describe it to be so regardless of the surrounding circumstances when weighed in the light of the Wiebe Door test ...

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