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Government: Co-op Education and Apprenticeship Tax Credits

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The Co-op Education and Apprenticeship Tax Credits is a family of programs that provide incentives to employers.  All components of this program are fully refundable tax credits and are available to those who hire:

• co-op students for work placements as part of a recognized college or university program

• recent graduates of co-op education programs

• apprentices (including high school apprentices) and certified journeypersons

These tax credits must be pre-approved by Manitoba Finance and must be claimed through the income tax system either on the individual T1 income tax return or the corporate T2 income tax return. 

Most employers are eligible, including private companies, co-operatives, crown corporations, municipally-owned businesses, not-for-profit organizations and unincorporated employers.

The following conditions apply to all components:

• Work must be performed primarily in Manitoba

• Employer must reside in or have a permanent establishment in Manitoba

• There is no limit on the number of hires

• Employer wage costs do not include other government assistance

• All components are refundable tax credits

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Co-op Student Hiring Incentive – pays 10% to a maximum of $1,000 for wages paid for the placement of post-secondary co-op program students.

Co-op Graduate Hiring Incentive – pays 5% to a maximum of $2,500 for wages paid to a co-op graduate in each of the first two years of employment.

Early-Level Apprentice Hiring Incentive – (beginning in 2011) pays 10% of net wages to a maximum credit of $2,000 per year per employee. The credit is designed to assist employers who are not eligible for the federal Apprenticeship Job Creation Tax Credit and who hire post-secondary Level 1 and 2 apprentices or high school students who are taking apprenticeship training as part of their schooling.

Advanced-Level Apprentice Hiring Incentive – pays 5% to a maximum of $2,500 for wages paid to an apprentice who completes Levels 3, 4 or 5 of their trade with the employer.

Journeyperson Hiring Incentive – pays 5% to a maximum of $2,500 for wages paid to a newly certified journeyperson in each of the first two years of employment.

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