There have also been increases in the registered education savings plan, the homebuyers plan, the part time education deductions, the child care expense deductions, and, as I mentioned already, the caregiver tax credit which provides, as it states here, a new refundable tax credit up to $400 per caregiver.
If you are a parent, you could receive up to $400 in tax credits. 
There is a a new refundable tax credit up to $400 per caregiver.
( z1 possible :ARG1 ( z2 receive :ARG0 ( z3 you ) :ARG1 ( z4 credit :mod ( z5 tax ) :quant ( z6 up-to :op ( z7 monetary-quantity :quant 400 :unit ( z8 dollar ) ) ) ) ) :condition ( z9 have-rel-role :ARG0 z3 :ARG2 ( z10 parent ) ) )