What is the test for determining which parent is best able to meet the needs of the infants?

On the evidence before me, there is no question but that both parents love the children, and my task is to determine which parent is best able to meet the needs of the children. In deciding as to where the welfare and the happiness of the infants is most likely to be realized, all relevant matters must be taken into account, such as the intangibles of love, the infants’ sense of security and the infants’ moral welfare, together with the tangibles of food, shelter, health, care, comfort, physical well-being, education and religious education, where the parents profess to be religious people: vide Disbery J. in Richardson v. Richardson (1971), 1971 CanLII 832 (SK QB), 4 R.F.L. 150 at 154, 17 D.L.R. (3d) 481 (Sask.).