It becomes slightly trickier in cases where each parent
keeps the child overnight for more than 40% of the year and contributes
substantially to the cost of raising a child, or where each parent has physical
custody of at least one of the children. In those situations, the amount of
time a child spends with a parent (say, 45% with one parent versus 55% with the
other) or the number of children per parent (2 kids stay with one parent while
1 stays with the other) matters and payments will be shifted to give more to the
parent with greater responsibility.
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