“A gift is a voluntary transfer of property to another without consideration: McNamee v. McNamee, 2011 ONCA 533, 106 O.R. (3d) 401, at para. 23.
The Court of Appeal for Ontario, in Teixeira v. Markgraf Estate, 2017 ONCA 819, 137 O.R. (3d) 641, at para. 38, set out the three-part test that a donee must meet to prove a gift. The donee must show (1) an intention to make a gift on the part of the donor, without consideration or expectation of remuneration; (2) acceptance of the gift by the donee; and (3) a sufficient act of delivery or transfer of the property to complete the transaction.
To make a delivery or transfer, the donor must divest himself or herself of all power and control over the property and transfer such control to the donee: McNamee, at para. 25.”