What is the test for establishing a gift under the Marital Property Act?

The only evidence given to the court about the trailer was from husband and wife. No corroborative evidence was presented concerning the item. After consideration this court is of the opinion that the trailer became part of the family farm operation. The requirements of establishing a gift under the Marital Property Act was recently reviewed by Madam Justice Helper in Halwas v. Halwas 2001 MBCA 169. The guidance from the said court is indicated as follows in paragraph #9; “Secondly, whether the land came to the husband as a gift by way of advancement or as a bequest by will, that land is exempt from an accounting under the Act unless it can be shown that the bequest or gift was made with the intention of benefiting both the husband and wife . . . . ”