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Source verified June 12, 2026
Co-op Students Hiring Incentive
Refundable tax credit for co-op student hiring
Latest source updateLast Update: April 10, 2026Latest change: The Co-op Students Hiring Incentive content was reorganized, with updated contact details and a refreshed approved-program registry.View change
Latest source update
Last Update: April 10, 2026
Latest change: The Co-op Students Hiring Incentive content was reorganized, with updated contact details and a refreshed approved-program registry.
Co-op Students Hiring Incentive updated
The page content was reorganized and the employer help contact now points to the Canada Revenue Agency instead of the previous Manitoba Finance contact. The approved co-op program registry and application form remain, but their visible file information and the registry list were updated, including a new April 2026 registry version and additional programs and institutions. The program guidance also appears more focused on claim and approval steps, with refreshed details about how programs are verified and who can use the registry. Overall, the incentive terms still center on the same 15% refundable credit up to $5,000 per student, but the supported program list and guidance now reflect a broader, updated registry.
Funding available
$ 5,000
Deadline
Open continuously
Opened January 1, 2003
Location
Manitoba, Canada
Overview
A refundable Manitoba tax credit supports employers hiring students through approved co-operative education placements. Eligible employers can claim 15% of wages and salaries, up to $5,000 per student.
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Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Develop workforce skills
Eligible Funding
- Maximum amount : 5,000 $
- Up to 15% of project cost
Funds Providers
Eligible candidates
Eligible Industries
- All industries
Location
- Manitoba
Legal structures
- For-profit business
- Non-profit
- Public or Parapublic institution
Annual revenue
- All revenue ranges
Organisation size
- All organization sizes
Audience
- Youth (<40)
Non-profit candidates
Sector of operation
- Higher Education
- Other Education
- Employment and Training
Target groups
- Business owners / entrepreneurs
- Academia / students
Revenue structures
- All structures
Scope
- Provincial
Next Steps
1
Determine your project
2
Validate your eligibility
Activities funded
- Hiring students for co-operative education work placements.
Documents Needed
- Co-op Program Approval Application Form
- Proof that the co-operative education program is approved
- Student graduation document for graduate-related claims
Official resources
Eligibility
Who is eligible?
- Taxable corporations
- Exempt corporate entities
- Unincorporated employers
- Private companies, co-operatives, municipalities, and non-profits in Manitoba
Who is not eligible
- Provincial government departments and entities
- Federal government departments
- Crown corporations for 2017 and later tax years
Eligible expenses
- Wages and salaries paid to eligible co-op students.
Ineligible Costs and Activities
- Government assistance already received for the same wages and salaries is deducted from the claim.
Eligible geographic areas
- Manitoba
How to apply
- Step 1: Find an approved co-operative education program
- Check the Manitoba Co-operative Education Programs Registry.
- Confirm the student’s program is eligible.
- Step 2: Arrange the placement
- Contact the program coordinator or academic supervisor.
- Verify the student’s enrolment and placement details.
- Step 3: Submit the tax credit claim
- Claim the refundable credit on the corporate income tax return.
Processing and Agreement
- The co-operative education program must be approved and listed in the Manitoba registry.
- The employer claims the refundable credit on its income tax return.
- Manitoba Finance reviews cases individually when a placement is not completed successfully.
Additional information
- The credit is fully refundable.
- Students do not receive the credit directly; it benefits employers.
- Approved co-operative education programs are listed in the Manitoba registry.
- Applications and tax claims are handled through Manitoba Finance.
Contacts
Frequently Asked Questions about the Co-op Students Hiring Incentive Program
What is the Co-op Students Hiring Incentive?
A refundable Manitoba tax credit supports employers hiring students through approved co-operative education placements. Eligible employers can claim 15% of wages and salaries, up to $5,000 per student.
How much funding can be received?
Co-op Students Hiring Incentive Funds up to 15% of admissible expenses, capped at $5,000 per project.
Who is eligible for the Co-op Students Hiring Incentive program?
To be eligible for the Co-op Students Hiring Incentive program, you must:
Hire a student in an approved co-op program.
Work placement must be creditable and mainly in Manitoba.
Employer must file in Manitoba.
What expenses are eligible under Co-op Students Hiring Incentive?
Hiring students for co-operative education work placements.
Who can I contact for more information about the Co-op Students Hiring Incentive?
You can contact Government of Manitoba by email at tao@gov.mb.ca or by phone at 204-948-2115.
Where is the Co-op Students Hiring Incentive available?
The Co-op Students Hiring Incentive program is available the province of Manitoba.
Is the Co-op Students Hiring Incentive a grant, loan, or tax credit?
Co-op Students Hiring Incentive is a Tax Credits