<blockquote>Say that Parent A's obligation to Parent B for the children in Parent B's care is $1,000 per month, and that Parent B's obligation to Parent A for the children in Parent A's care is $250 per month. Parent A would pay $750 per month in child support, the difference between Parent A's obligation to and Parent B's obligation, and Parent B would pay nothing.</blockquote>

===Shared custodyparenting time===

Section 9 of the Guidelines applies to shared custody parenting time situations. Section 9 states that:<blockquote><tt>9. Where a If each spouse exercises a right of access to, or has physical custody of, a child for not less than 40 per cent % of the parenting time with a child over the course of a year, the amount of the child support order must be determined by taking into <span class="noglossary">account</span></tt></blockquote>

<blockquote><blockquote><tt>(b) the increased costs of shared custody parenting time arrangements; and</tt></blockquote></blockquote>

In order to fall within this exception to the Guidelines, the payor must have the children for 40% or more of their time. If the payor has this much of the children's time, the court may make an order that is different from the Guidelines tables. The As a result, the two big issues here are how each party's time with the children is counted, and how the amount of child support payable should be calculated once the 40% threshold is reached.

====Counting Calculating the children's time====

Problems about counting time involve the rules that will be applied in the calculationof time, such as deciding which person should get credit for the time the children are in school or , whether you should count the time when the children are sleepingis counted, and whether the time the children are in the care of other people is counted. Section 9 is one of the most difficult sections of the Child Support Guidelines as a result. A few broad rules have emerged from the case law:

*#If the parents have the children for an exactly equal amount of time, the 40% requirement has been met.*#Holiday periods in which the children spend an unusual amount of time with one parent or the other, shouldn't be used to figure out the average amount of time spent with each parent; rather, the court will look at the average amount of time spent in a typical one- or two-week period.*#The time the children are in school or in daycare will be credited to the parent who has a right to parenting time of with the children during that time, on the principle that this person is the parent who would have to care for children on a professional development day or attend the school or daycare in the event of an illness or an emergency.*#If a parent's time with the children is specified in an agreement or a court order as concluding at the start or end of the school day, that's when that parent's time concludes, and the other parent’s time starts, and credit will be divided accordingly.

In the 2014 case of ''[http://canlii.ca/t/g6rr2 C.M.B. v. B.D.G.]'', 2014 BCSC 780, the court recognized that there is no universal formula for counting the time that children spend with each parent when the court is required to determine whether parents share parenting time for the purpose purposes of child support. Of course, as in most issues involving children, each case will be decided based on its own unique circumstances.

====Calculating the amount of child support====

Once the 40% threshold issue has been dealt with, the court must then decide how much child support ought to be paid, based on section 9 of the Guidelines. The intention of the legislation is to reduce any difference differences in the living standards between the children have in each of the two homes in which the children they live after their parents’ separation.

The analysis starts by determining each parent's income, and finding each parent's support obligation amount under the applicable Guidelines tables (section 9(a)), then . Most of the time the amount of child support payable is the ''offsettingset off amount'' , which is calculated by subtracting the two numbers lower-income parent's child support obligation to come up with a figure that one the higher-income parent (from the higher -income parent's obligation to the lower-earning one most likely) owes the otherparent. If Byron would pay $940 per month under This is an easy solution to the Guidelines, calculation of child support and Helen would pay $1,040 per month under the Guidelines, then the is easy to adjust when either parent''set-off'' amount is $200s income goes up or down.

In <blockquote>Say that Parent A's obligation to Parent B for the leading case on section 9support of the children is $1,000 per month, [http://canlii.ca/t/1lxpf and that Parent B''Contino v. Leonelli-Contino''], 2005 SCC 63, s obligation to Parent A for the Supreme Court support of Canada addressed which factors should be examined under section 9(b)the children is $250 per month. Parent A court will examine would pay $750 per month in child support, the budgets difference between Parent A's obligation and Parent B's obligation, and actual child-related expenditures of both parents. It will then determine whether shared custody has resulted in increased costs globally. These increased expenses should then be apportioned between the parents in accordance with their respective incomesParent B would pay nothing.</blockquote>

FinallyHowever, under section 9(c), a the court will is also required to look at the evidence regarding the "conditions, means, needsincreased costs associated with a shared parenting arrangement, and other circumstances" may conclude that the simple set-off approach is unfair. In a 2005 case from the Supreme Court of each parent and any childCanada, [http://canlii.ca/t/1lxpf Contino v. Under section 9(c)Leonelli-Contino], the court has broad discretion to analyze talked about increased costs and said that courts shouldn't just apply the off-set but carefully examine the resources and needs of both parents, ' budgets and the actual spending on their childrento decide whether shared parenting time has resulted in increased costs to a parent. So, for example, one parent’s new partner’s income may The court said that these increased expenses should then be taken into account as part of an overall analysis of that parent’s household income, whether that parent is divided between the payor or the recipient of child supportparents in proportion to their respective incomes.

Finally, the court is also required to look at the "conditions, means, needs, and other circumstances" of each parent and the children. This gives the court a broad discretion to consider the resources and needs of the parents and the children. This might result in the income of a parent’s new partner being taken into account as part of the "means" of that parent, whether the parent is the payor or the recipient.  Although the court has developed a number of different formulas to calculate the amount of child support payable in shared parenting situations, in general , the set-off calculation will be approach is used. This approach Use of the set-off was recently confirmed approved by the British Columbia Court of Appeal in the 2016 case of [http://canlii.ca/t/gsp1w ''B.P.E. v. A.E.''], 2016 BCCA 335, which gave deference deferred to the set-off approach in a shared custody parenting situation.

In order to ensure that both parents can share in claiming children as dependents on their tax returns and share in child tax benefits, in "split custodyparenting time" or "shared custodyparenting time" situations, an agreement or court order should specify what amount of child support is to be paid by each parent to the other. If the agreement or court order only says that one parent will pay the set-off amount, CRA the Canada Revenue Agency will take the position that only the receiving parent is entitled to claim the children as dependents and receive tax child benefits. CRA may request a copy of the agreement or court order to prove that the children are in a shared parenting situation.