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S.Section 9 of the Guidelines applies to shared custody situations. S.9 states that:
→Shared custody
===Shared custody===
<blockquote><tt>9. Where a spouse exercises a right of access to, or has physical custody of, a child for not less than 40 per cent of the time 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>(a) the amounts set out in the applicable tables for each of the spouses;</tt></blockquote></blockquote>
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==== Income Tax and Child Tax Benefits====