Open
Last Update: June 12, 2026
Funding available
$ 5,000
Timeline
- Open Date : 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
Timeline
- Open Date : January 1, 2003
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