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.
Child care expense deductions were not decreased.
( z1 decrease :polarity - :ARG1 ( z2 deduct :ARG1 ( z3 monetary-quantity :ARG1-of ( z4 expend :ARG2 ( z5 care :ARG1 ( z6 child ) ) ) ) ) )