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 $4000 per caregiver
it's 400 not 4000
( z1 credit :ARG1 ( z2 up-to :op ( z3 rate-entity :ARG1 ( z4 monetary-quantity :quant 4000 :unit ( z5 dollar ) ) :ARG2 ( z6 person :ARG0-of ( z7 care ) ) ) ) :ARG2 ( z8 tax ) :ARG1-of ( z9 refund :ARG1-of ( z10 possible ) ) :ARG1-of ( z11 new ) )