The start of contact between loaded involute gear teeth occurs before reaching the theoretical inner point of contact due to the load-induced deflections of previous tooth pairs in contact. This sooner contact occurs outside the pressure line and produces a shock between the driving tooth root and the driven tooth tip, which induces noise, vibrations and dynamic load. To avoid these undesirable effects profile modifications are often used, which through a suitable tip relief at the driven tooth delay the actual start of contact until locate it at the theoretical inner point of contact. However, the length and shape of profile modification have also influence on the curves of load sharing and quasi-static transmission error. Specifically, long tip relieves, beyond the interval of minimum tooth pair contact, which are unsuitable for standard contact ratio spur gears, may reduce drastically the load at the inner points of the path of contact of high contact ratio gears, though a peak of load arises at the outer interval of two pair tooth contact. Since the determinant contact stresses are usually located at the inner points of the contact interval and the determinant tooth-root stresses at the outer ones, long tip relieves can be used for balancing both determinant stresses and improving the load capacity.