Posted by David Noble on 11/01/2019 11:06:41:
Some give a fixed depth based on my cutter of MOD 0.75 and some vary the answer by using number of teeth.
Which just goes to show you can't always trust the internet. The real skill is in determining who is an expert, and who is an ex-spurt. 
I'll give the cutting depth details for gears defined by diametral pitch P, as I've got the numbers in my head. Shouldn't be difficult to translate to MOD defined gears. For involute gears the depth of the cut is determined solely by the diametral pitch; it is not dependent upon the number of teeth. Logical if you think about; otherwise a large gear and small pinion may not mesh properly because the tooth depths are different.
The depth of cut is the sum of two parts, one above the pitch circle and one below. Above the pitch circle is the addendum, defined as 1/P. Below the pitch circle is the dedendum, also defined as 1/P. However, also below the pitch circle, some clearance is needed at the bottom of the space. The clearance is arbitrary, but two common values are 0.157/P or 0.25/P. The total cut depth is the sum of the addendum, dedendum and clearance, so either 2.157/P or 2.25/P. A value of 2.157/P is the more common. The total depth of cut should be marked on a quality cutter. If not then assume the lower value and either measure the tooth width at the pitch circle with a gear vernier, or see how they mesh compared to the calculated centre to centre distance. As an aside my experience of gear verniers is that they're rather difficult to use, especially as the teeth get smaller so I no longer use mine.
Andrew