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Does "can't and couldn't" mean the same thing in the present tense. Let me give examples

1 I can't help you tomorrow

2 I couldn't help you tomorrow

3 It can't be the truth

4 It couldn't be the truth

To me they all have pretty much the same meaning. Thus, these two modals are interchsngeable. Do you agree?

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I can't help you tomorrow is a statement of fact. I couldn't introduces an element of irrealis.

I couldn't help you tomorrow even if I wanted to, because I'm going to London to see my cousin. (In fact, the speaker is unwilling to help.)

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