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 Students Hiring Incentive (COS-HI) was first introduced as the Co-operative Education Tax Credit (CETC) 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-op Students Hiring Incentive

The Co-op Students Hiring Incentive (COS-HI) 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 COS-HI was 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 (COG-HI) 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.

Additional Information and Forms

Frequently Asked Questions (FAQ) (for institutions, students and employers)
Policies and Procedures Manual (160 KB)
Applications for Work Placement Permit Form (125 KB)
Proof of Completed Work Placement Form (163 KB)
Application for Co-op Graduate Hiring Incentive Form (105 KB)
Co-op Education and Apprenticeship Tax Credits Brochure (355 KB)

Further Information

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

For further information on other education tax credit programs, 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