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 $500 per caregiver
( z1 credit :ARG1 ( z2 tax ) :ARG2 ( z3 rate-entity :ARG1 ( z4 up-to :op ( z5 monetary-quantity :quant 500 :unit ( z6 dollar ) ) ) :ARG2 ( z7 person :ARG0-of ( z8 care ) ) ) :ARG1-of ( z9 refund :ARG1-of ( z10 possible ) ) :ARG1-of ( z11 new ) )