Advanced Learning Division

Paid Work Experience Tax Credits

The Paid Work Experience Tax Credits are a group of programs that help employers create work experience opportunities for students in Manitoba. There are two incentives for employers who hire students and graduates from registered co-operative education programs.

  • The Co-op Students Hiring Incentive (COS-HI) was first introduced in 2003 to support students in college and university co-operative education programs.
  • In 2006, the Co-op Graduates Hiring Incentive (COG-HI) extended the credit to support graduates of these same programs.

Both COS-HI and COG-HI 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.

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Co-op Students Hiring Incentive

The Co-op Students Hiring Incentive (COS-HI) is designed to provide work experience for students through co-operative education work placements.

For tax years ending after 2015, employers who hire a student as part of a registered co-operative education program can claim 15% of wages and salaries, up to a maximum of $5,000 per student.

To find approved co-operative education programs, please visit the Manitoba Co-operative Education Programs Registry (Adobe PDF Document 173 KB).

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Co-op Graduates Hiring Incentive

The Co-op Graduates Hiring Incentive (COG-HI) is designed to connect graduates of registered co-operative education programs to full-time employment related to their field of study.

For tax years ending after 2015, employers who hire and retain a graduate from a registered co-operative education program can claim up 15% of wages and salaries in each of the first two full years of employment, to a maximum of $2,500 per graduate.

To find approved co-operative education programs, please visit the Manitoba Co-operative Education Programs Registry (Adobe PDF Document 173 KB).

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Form

Co-op Program Approval Application Form (PDF format document 332 KB)


Further Information

If you are a post-secondary institution interested in registering your co-operative education program, please contact 204-945-1833 or:

Advanced Learning Division
608-330 Portage Avenue
Winnipeg MB R3C 0C4
Voice: 204-945-1833
Fax: 204-945-1841
Email: ald@gov.mb.ca

If you are an employer seeking information on how to claim the Paid Work Experience Tax Credit on your income tax, please contact

Manitoba Finance
Manitoba Tax Assistance Office
809-386 Broadway
Winnipeg MB R3C 3R6
Telephone: 204-948-2115 or (1-800-782-0771 outside Winnipeg)
Fax: 204-948-2263
Email: tao@gov.mb.ca

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