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.
the new refundable tax credit is up to $30 per caregiver
( z1 rate-entity :ARG1 ( z2 up-to :op ( z3 monetary-quantity :quant 30 :unit ( z4 dollar ) ) :domain ( z5 credit :ARG1 ( z6 tax ) :ARG1-of ( z7 refund :ARG1-of ( z8 possible ) ) :ARG1-of ( z9 new ) ) ) :ARG2 ( z10 person :ARG0-of ( z11 care ) ) )