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 approach is used. Use of the set-off was approved by the Court of Appeal in the 2016 case of [http://canlii.ca/t/gsp1w B.P.E. v. A.E.], which gave deferred to the set-off approach in a shared 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 parenting time" or "shared parenting time" situations, an agreement or 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, 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 split or shared parenting situation.