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→Calculating the amount of child support
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 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.
=== Income tax and child tax benefits===