What is the test for undue hardship in determining child support?

The issue of undue hardship was addressed in the decision of Gaetz v. Gaetz, 2001 NSCA 57, at paragraph 15 as follows: "The Guidelines authorize the Court to depart from awarding child support as calculated in the tables only when the payor spouse or a child, on whose behalf request is made, would suffer undue hardship. This is determined by a two-step test. First, section 10(2)(a) to (c) of the Guidelines, lists circumstances which must be considered there must be a determination that the spouse has an usually high level of legal duties of support to a child or other person other than a child of the marriage. Only when circumstances capable of creating undue hardship are found does the second step become relevant - the comparison of the standards of living or the households of the payor spouse and the custodial spouse"