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Pro rated offset for 50/50

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  • Pro rated offset for 50/50

    I was reading past posts about offset when I ran into this term pro rated which is new to me.

    Whileo I know what the foruma is I don't fully understand the logic behind it.

    The formula I believe is 50% of table amount of higher earner minus 50% of table amount of lower earner.

    I understand 50% is because each parent has child half the time but I don't fully understand (or can't wrap my head around) why there is an offset based on the 50% amounts.

    Hoping someone with more knowledge on this could chime in. I am continuing to search cases and will post back if I find my answer on canlii.

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