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Phase out for higher-income families, just as the CTC already does.
However, the Senate's deductions would phase out for the wealthiest individuals.
The credit would begin to phase out for households that earn more than $400,000.
Those rebates phase out for individuals earning more than $75,000 and couples earning above $150,000.
The deduction begins to phase out for single tax filers with adjusted gross income of more than $125,000, or $250,000 for married couples filing jointly.
Eligibility for this tax break begins to phase out for single people with adjusted gross income over $125,000 or $250,000 for married couples filing jointly.
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The original plan was also to phase out for-profit providers, but a change in government — from the social democratic Parti Québecois to the Liberals — in 2003 enabled the for-profit sector to expand.
The credit phases out for single filers with modified adjusted gross incomes of $80,000 to $90,000 and for married couples filing jointly at $160,000 to $180,000.
The credit phases out for single taxpayers with adjusted gross incomes that exceed $75,000 (or $150,000 for married couples filing jointly).
The maximum credit is $2,500, and phases out for married people filing joint returns who earn $160,000 to $180,000 and for single people earning $80,000 to $90,000.
The $4,000 exemption phases out for high-income taxpayers.
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