translate English to French: (7) That, for the 1996 and subsequent taxation years, the credit available to individuals under paragraph 118(1)(d) of the Act in respect of mentally or physically infirm dependants be modified to (a) increase the amount on which the credit is calculated to $2,353, for a maximum credit of $400 (indexed for years after 1996), and (b) increase the income level at which the credit begins to be reduced to $4,103 (indexed for years after 1996).
(7) Pour les années d’imposition 1996 et suivantes, le crédit offert aux particuliers aux termes de l’alinéa 118(1)d) de la Loi pour les personnes à charge qui ont une infirmité mentale ou physique sera modifié comme suit :