What is the test for a finding of partnership?

Canada (Federal), Canada

The following excerpt is from South Yukon Forest Corporation v. Canada, 2010 FC 495 (CanLII):

As well, the Defendant is asking the court to find a partnership among four separate legal personalities. The consequence of a finding of partnership brings with it significant legal obligations, and potentially severe consequences. It is for that reason that a determination of partnership relies primarily on the intention of the alleged partners; see Perreault v. Churchill, [1994] Y.J. No. 121 (S.C.)(Q.L.).

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