mtbnski7,
As dinjin notes, the tangential pitch line force is the same for both gear & pinion. However, that does not necessarily mean the teeth on both gear & pinion are equally stressed. The bending strength will typically be higher for the gear teeth than for the pinion teeth. If the mesh contact ratio is low, it is helpful to use profile shift to help equalize the tooth bending strengths between the pinion & gear.
Hope that helps.
Terry