Instruct: Given a premise, retrieve a hypothesis that is entailed by the premise.
Query: 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
the saving helped supplement her
Budgetary measures include tax relief for interest on a couple of student loans.
Budgetary measures include tax relief for interest on one student loan.
If you have a child you may get tax relief
The budget provided extended interest relief periods.
Budgetary measures include tax relief for interest on two student loans.
Budgetary measures include tax relief for interest on no one's student loans.
Her savings served as a supplement.
A medical savings account would be an incentive for healthy folks.
Budgetary measures include tax relief for interest on minimal student loans.
Budgetary measures include tax relief for interest on no student loans.
The residential counsellor was a former patient at the facility.
Budgetary measures include tax relief for interest on some student loans.
Budgetary measures were provided to provide student loan relief.
 Social Security benefits would increase under the plan.
A reform package was made for Medicare.
Budgetary measures include tax relief for interest on a few student loans.
Budgetary measures include tax relief for interest on few student loans.
Budgetary measures include tax relief for interest on a limited amount of student loans.
Canadian pension plan increased to $1.4 billion
Budget plan 1999 increased retirement earnings by 5%.
the new refundable tax credit is up to $4000 per caregiver
the new refundable tax credit is up to $330 per caregiver
the new refundable tax credit is up to $500 per caregiver