Overviews Economy Costs Workforce Sites Transport Utilities Gov R & D Quality of Life

Government: Co-op Education and Apprenticeship Tax Credits

Tax Incentives: Recent Manufacturing R & D Film & Video Education Mining Federal

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.

Back to top

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.

Back to top

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.

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