Table of Contents
Post-Secondary Education
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. For the 2017 and subsequent tax years, Crown corporations and other provincial government entities are not eligible for this credit. 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 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 Program Registry 
173 KB).
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 a student as part of a registered co-operative education program can claim 15% of wages and salaries, up to a lifetime maximum of $5,000 per student.
To find approved co-operative education programs, please visit the Manitoba Co-operative Education Programs Registry 173 KB).
Form
Co-op Program Approval Application Form (
763 KB)
Further Information
If you are a post-secondary institution interested in registering your co-operative education program, please contact
Post-Secondary Institutions Branch
Advanced Education Division
400 – 800 Portage Avenue
Winnipeg MB R3G 0N4
Voice: 204-945-1833
Fax: 204-945-1841
Email: PSI@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
The Canada Revenue Agency (CRA) administers the personal and corporate income tax on behalf of the Province and can answer questions about federal and provincial income tax systems. CRA can be contacted at 1-800-959-8281.
