Miguel and Carl,
It is "Printer Sharing" that you want to turn on, not "File Sharing". If you are using the firewall, the rules will be changed to allow TCP access in on ports 631 and 515 when Printer Sharing is turned on. Port 631 is used for IPP printing as Carl mentions. Port 515 is used for printer spooling. See <a href="http://www.iana.org/assignments/port-numbers>IANA port numbers</a>.
CUPS is based on IPP printing protocol and it runs its own server. It is supposed to listen on port 631. You can see the web interface to CUPS by pointing a browser to <http://127.0.0.1:631> which is port 631 on your own computer.
I posted a follow up to Michael Sweet of Easy Software Products (the developers of CUPS) to the thread Miguel started on the cups.org forum. Here's what seems to be happening:
1. In Tiger, Apple introduced two new features for printing. When the computer is booted up, CUPS starts with the -L option (still not defined or documented anywhere that I can find) when the /etc/hostconfig file shows that CUPS is to start up as "-AUTOMATIC-". CUPS will start "normally" when the /etc/hostconfig file indicates that CUPS is to start up as "-YES-".
The other feature Apple introduced was that the CUPS scheduler would "go to sleep" after there was a period of inactivity.
2. Some, but not all, people are having problems with their printers not responding because CUPS is not running. It appears that the scheduler "going to sleep" may also be causing the printer to not respond.
According to Michael Sweet--
It is most likely the -L option [that is causing the problem], but it can also be the "going to sleep" problem. Turning printer sharing on disables both features and tells cupsd to run in "server" mode.
Turning Printer Sharing on, then, prevents the CUPS scheduler from going to sleep and ensures that the cupsd is started normally (in the server mode) on boot up.
Matt