Co-operative Education

Co-op Education & Apprenticeship Tax Credits Program

The Co-op Education & Apprenticeship Tax Credits (CEATC) is a family of programs that provide incentives to employers who offer work experience to young Manitobans. The Co-op Education Tax Credit (CETC) was introduced in the 2003 Manitoba Budget for placement of students in post-secondary co-operative education programs. In 2006, the Co-op Graduates Hiring Incentive (COG-HI) extended the credit to cover hiring graduates of these programs.

All components of CEATC are fully refundable. Eligible employers include taxable corporations or exempt corporate entities (including not-for-profit agencies, Manitoba Crown entities, municipalities, universities, schools, and hospitals). Unincorporated employers may claim the refundable credit on the individual income tax return.

Please see below for further details about the tax credits.

Co-operative Education Tax Credit

The Co-operative Education Tax Credit (CETC) was first announced in the 2003 Provincial Budget and is designed to provide training and work experience for students to help create more employment opportunities through co-operative education work placements.

The benefit provides a 10 per cent tax credit of up to $1,000 per student that will help to encourage employers to provide a work placement for co-op education students.

Co-operative education programs formally integrate academic studies with work experience. Academic work is alternated with on-the-job experience in private sector businesses, industries or governments as approved by institutions with co-operative education programs.

In the 2006 Provincial Budget, the Government announced that the CETC would be expanded to include private companies, co-operatives, Crown corporations, municipally-owned businesses, not-for-profit organizations, unincorporated employers and to those corporations and other organizations that are exempt from income tax.

Co-op Graduates Hiring Incentive

The Co-op Graduates Hiring Incentive (COGHI) was announced in the 2006 Provincial Budget and is designed for employers who hire and retain, in full-time employment in Manitoba, full-time students who graduate after March 2006 from a recognized post-secondary co-operative education program in a field of studies related to the employment. The benefit will total 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, where the employment commences within 18 months of graduation.

Journeypersons Hiring Incentive

The Journeypersons Hiring Incentive (J-HI) was announced in the 2008 Provincial Budget and provides a tax credit to employers of recent graduates of apprenticeship programs.  The JHI operates much like the COGHI program in that an eligible employer may earn a refundable tax credit for each of the first two years for hiring a certified journeyperson for work performed primarily in Manitoba.  The credit equals 5% of wages and salaries paid to the journeyperson (net of other government assistance) up to $2,500 per year of employment for each journeyperson.

Advanced-Level Apprentices Hiring Incentive

The Advanced-Level Apprentices Hiring Incentive (ALA-HI) was announced in 2008, to start in 2009. The value of the of ALA-HI 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 who the employer can apply.  The employer earns an ALA-HI credit when an apprentice completes an advanced level (Level 3, 4, or 5) in Manitoba.

In conjunction with the existing Journeypersons Hiring Incentive (J-HI), the ALA-HI will ease bottlenecks in high-demand trades, facilitating the Manitoba apprenticeship programs at all levels.

For more information visit the website for the Apprenticeship Branch at MB Entrepreneurship, Trade and Training at http://www.gov.mb.ca/tce/apprent/future/finances .

Additional Information and Forms

Frequently Asked Questions (FAQ) (for institutions, students and employers)
Policy and Procedures Manual (161 KB)
Application for Work Placement Permit Form (45 KB)
Proof of Completed Work Placement Form (79 KB)
Application for Co-op Graduate Hiring Incentive Form (77 KB)
Co-operative Education Tax Credit Regulation, Amendment
Co-operative Education Tax Credit Brochure (640 KB)

Further Information

For further information on the CETC or COG-HI, please contact (204) 945-1833, or info@copse.mb.ca

For further information on the J-HI, please visit the Manitoba Apprenticeship Branch.

For tax-related information, please contact:

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