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Government: Co-op Education and Apprenticeship Tax Credits

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Co-operative Education Tax Credit
Employers who provide work placements for students enrolled in post-secondary co-operative education programs may claim a 10% credit against Manitoba Corporation Income Tax of up to $1,000 for each student work placement.  Unused tax credits can be carried back three years or carried forward ten years.

A parallel incentive is offered to unincorporated employers and to corporations and other organizations that are exempt from income tax, including Manitoba Crown entities and employers in the not-for-profit and voluntary sectors.

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Co-op Graduates Hiring Incentive
Under the Co-op Graduates Hiring Incentive (COGHI), Manitoba employers who hire and retain, in full-time employment in Manitoba, a recent graduate from a recognized post-secondary
co-operative education program may be eligible for an incentive totaling 5% of wages and salaries paid to the graduate in each of the first two full years of employment, to a maximum of $2,500 for each year. For taxable corporations, the COGHI is fully refundable.

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Journeypersons Hiring Incentive
Employers may earn a refundable income tax credit equal to 5 per cent, up to $2,500, of wages and salaries paid to a journeyperson (net of other government assistance) for each of the first two twelve-month periods of permanent, full-time employment for work in their certified trade in Manitoba. There is no limit on the number of journeypersons an employer may hire to earn the credit.

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Advanced-Level Apprentices Hiring Incentive
Employers may earn a refundable income tax credit equal to 5% of wages paid to advanced-level apprentices for work performed in Manitoba, (net of other government assistance). 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.

For more information about the Co-op Education and Apprenticeship Tax Credits, please visit the Manitoba Department of Finance at: www.gov.mb.ca/finance/ccredits.html