Co-op Education & Apprenticeship Tax Credit

Find the right employees for your business

The Co-op Education and Apprenticeship Tax Credit (CEATC) can help you recruit and retain the young workers you need to build your bottom line.

The CEATC allows you to recruit qualified students in participating university, college co-op education programs and apprenticeship programs for on-the-job training. This allows you to groom these students, evaluate their potential as full-time employees and earn tax credits all at the same time.

Who is eligible?
Most Manitoba employers are now eligible. This includes private companies, co-operatives, Crown Corporations, municipally-owned businesses, not-for-profit organizations, and even unincorporated employers.

Earn Tax Credits
You can participate in the CEATC program in four ways:

Students - Hire co-op education students for 10 or more consecutive weeks and you can be eligible for a tax credit equal to 10 percent of each student’s salary and wages (net of government assistance) up to $1,000 per placement.

Council on Post-Secondary Education (COPSE)
FAQ (for institutions, students and employers)
Policy and Procedures Manual (pdf 274 KB)
Co-op Education Tax Credit Regulation (pdf 116 KB)
Co-op Education Tax Credit Regulation, amendment (pdf 83 KB)

Contact:
Council on Post-Secondary Education
T: 204-945-1833
F: 204-945-1841
info@copse.mb.ca

Graduates - Hire one or more recent co-op education graduates and you may be eligible to receive a Co-op Grad Hiring Incentive (COGHI) equal to 5 per cent of the new employee’s net wages and salary in each of the first two full years of employment to a maximum of $2,500 for each year.

Council on Post-Secondary Education (COPSE)
FAQ (for institutions, students and employers)
Policy and Procedures Manual  (pdf 274 KB)
Co-operative Education Tax Credit Regulation (pdf 116 KB)
Co-operative Education Tax Credit Regulation, amendment (pdf 83 KB)


Contact:
Manitoba Finance
Manitoba Tax Assistance Office
809-386 Broadway
Winnipeg MB R3C 3R6
T: 204-948-2115
F: 204-948-2263

Journeypersons - Hire one or more recent apprenticeship graduates and, if you've also participated in hiring an apprentice, you may be eligible to receive a Journeyperson Hiring Incentive equal to 5 per cent of the new employee's net wages and salary in each of the first two full years of employment to a maximum of $2,500 for each year. 

Entrepreuneurship, Training and Trade
Co-op Education & Apprenticeship Tax Credit

Contact:
Manitoba Finance
Manitoba Tax Assistance Office
809-386 Broadway
Winnipeg MB R3C 3R6
T: 204-948-2115
F: 204-948-2263

Advanced-Level Apprentices Hiring Incentive (ALA-HI) added for 2009 -  In December, 2008, the government announced a new component, the Advanced-Level Apprentices Hiring Incentive (ALA-HI), to the CEATC family of programs, commencing in 2009.

The value of the credit equals 5% of wages paid to the Advanced-Level apprentice for work performed in Manitoba, net of other government assistance received or receivable by the employer. The maximum credit for one apprentice completing one level is $2,500. There is no limit on the number of apprentices in respect of whom the employer can apply. The employer earns an ALA-HI credit for an apprentice who enrolled in an advanced level (Level 3, 4, or 5) in Manitoba on January 1, 2009 or later and has completed the level.

More information including application forms will be available in the near future  through Manitoba Entrepreneurship, Training and Trade at  http://www.gov.mb.ca/tce/apprent/future/apprent_taxcredit.