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 caregiver tax credit can provide more than $100 tax credit
( z1 possible :ARG1 ( z2 provide :ARG0 ( z3 credit :ARG1 ( z4 tax :ARG2 ( z5 person :ARG0-of ( z6 care ) ) ) ) :ARG1 ( z7 more-than :op ( z8 monetary-quantity :quant 100 :unit ( z9 dollar ) ) ) :ARG2 z5 ) )