2 questions

1. I want to install a bathroom exhaust fan. The best place to locate the fan i'm told by directions is the center of the bathroom ceiling. If installed in center the fan will be @ 18" or less from the central a/c vent/register is this ok for an exhaust fan to be that close to a a/c vent does anybody know? Other options would be to locate the fan off center,and the other best spot for the fan would be just over the shower/tub area.

2. Can the power for the exhaust fan switch be tapped/spliced and junction boxed off from an existing power source,or does the fan switch needs its own dedicated power source? Thanks to all!

I prefer to center the fan with the tub or shower, but not within the tub or pan area. Just a bit to the room side.
If it's a fan light combo, and the toilet is next to the tub or shower, I like to center with the room, and with the toilet.
It makes a good reading light that way.

I don't like fans in the tub or shower.

Unless you have a heater, the fan can use the lighting circuit.

If the housing is going to be over the footprint of the tub or shower the instructions will call for GFI protection.

You cannot use the same circuit as the bathroom receptacle, unless that circuit is not shared with other rooms.

Can the power for the exhaust fan switch be tapped/spliced and junction boxed off from an existing power source,or does the fan switch needs its own dedicated power source

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The fan can use the same circuit as the light but to operate independantly from the light it will require a separate switch leg (cable from switch to fan)