Co-operative Education

Co-operative Education and Apprenticeship Tax Credit Program

In Budget 2008, the Co-operative Education Tax Credit Program (CETC) was expanded and renamed the Co-operative Education and Apprenticeship Tax Credit (CEATC) Program.

The three components of the CEATC program are:

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-operative Graduate Hiring Incentive

The Co-operative Graduate 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 (JHI) 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.

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-operative 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 COGHI, please contact (204) 945-1833, or info@copse.mb.ca

For further information on the JHI, 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