What is the test for determining whether a payment is a loan or a gift?

Whether a payment is a loan or a gift is generally a question of fact, which "depends principally upon [the transferor's] intent at the time he advanced the funds . . . ." (Burkle v. Burkle (2006) 141 Cal.App.4th 1029, 1036.) " 'In ascertaining the validity of a gift the intent with which delivery was made is an important and essential element to be considered. Intention is a question of fact to be determined by the trial court from all the evidence, and the circumstances of the transaction and the words and acts of the donor enter into the establishment of the fact. [Citations.] As in any other case where the decision of the trial court is sustained by substantial evidence, the findings will not be disturbed on appeal although different conclusions may reasonably be drawn from the evidence by different minds.' " (Matson v. Jones (1969) 272 Cal.App.2d 826, 829.)