How much will Doug Ford's tax credit for child care cost?

Doug Ford’s promised in the last election to deliver child care affordability for a small amount of money ($389 million per year) for all children in Ontario 0-14 years of age. That’s a total of 2.2 million children. In other words, Doug Ford thinks he can make child care affordable for a price of less than $180.00 per child per year. On the face of it, this cannot possibly be true.