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Manitoba paid work experience tax credit - Manitoba - Canada
Closed
Source verified August 4, 2026

Manitoba paid work experience tax credit

Tax incentives for Manitoba work experience hiring
Offered by
Government of Manitoba
Official source: gov.mb.ca
Latest source update
Last Update: June 28, 2026
Latest change: Manitoba updated PWETC guidance, including a refreshed co-op registry and revised contact details on supporting pages.
View change
Manitoba paid work experience tax credit updated
Supporting pages for the Manitoba paid work experience tax credit were updated, including the co-op student hiring guidance and the co-operative education program registry. The registry now shows April 2026 instead of October 2022, and the co-op student/graduate materials continue to show the 15% credit with maximums of $5,000 per student and $2,500 per graduate for the first two years of employment. The co-op students FAQ now emphasizes employer-focused claim guidance, including waiting for the first full year, completing the form, and submitting supporting graduation documents. The main corporate tax credits page also shows structural and contact changes, including a revised contact line for the book publishing section and a reduced or removed set of surrounding PWETC navigation content.
Funding available
Up to 15% of project cost
Deadline
Closed
Location
Manitoba, Canada
Who can apply

Taxable corporations

See full eligibility

Overview

Manitoba Paid Work Experience Tax Credits provide refundable tax relief to eligible Manitoba employers that hire students, apprentices, and recent graduates for work experience opportunities in Manitoba. The program supports co-operative education placements, apprenticeship training, and wages for high school vocational students.
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At a glance

Funding available

Financing goals
  • Develop workforce skills
Eligible Funding
  • 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
  • $ 200,000 maximum revenue
Organisation size
  • All organization sizes
Audience
  • Rural or Northern Residents
  • Youth (<40)
Non-profit candidates
Sector of operation
  • Primary and Secondary Education
  • Higher Education
  • Economic, Social and Community Development
  • Employment and Training
Target groups
  • Business owners / entrepreneurs
  • Nonprofits / charities
  • Academia / students
Revenue structures
  • All structures
Scope
  • Municipal
  • Provincial

Next Steps

1
Determine your project
2
Validate your eligibility

Activities funded

  • Hiring high school vocational students
  • Hiring apprentices, including high school apprentices, and recently certified journeypersons
  • Hiring co-op students and recent co-op program graduates

Official resources

Official page

Corporate Tax Credits

Program guide

Advanced Education and Training

Advanced Education and Training

Advanced Education and Training

Application form

Co-op Education and Apprenticeship Tax Credits

CO-OP Program Approval Application

MANITOBA CO-OP EDUCATION AND APPRENTICESHIP TAX CREDIT (2009 and later tax years)

Manitoba Co-op Education and Apprenticeship Tax Credit (2015 and later tax years)

T2SCH384 Manitoba Paid Work Experience Tax Credit

Supporting document

Co-operative Education Program Registry

Manitoba Paid Work Experience Tax Credit (2018 and later tax years)

Eligibility

Who is eligible?

  • Taxable corporations
  • Exempt corporate entities, including not-for-profit agencies, Manitoba Crown entities, municipalities, universities, schools, and hospitals
  • Unincorporated employers

Who is not eligible

  • Crown corporations and other provincial government entities for the 2017 and subsequent tax years

Eligible expenses

  • Wages and salaries paid to certain trainee employees and recent graduates, net of other government funding for that remuneration

Eligible geographic areas

  • Manitoba

Selection criteria

There are specific evaluation and selection criteria for this grant.

  • Applicants must demonstrate that the acquired property is for first-time use in manufacturing or processing in Manitoba.
  • Corporations must meet residency and production requirements as outlined in the program guidelines.
  • Qualified equipment must fall under eligible classes for tax credit consideration.
  • Applications should include complete and accurate documentation of the acquisition and use of qualified property.
  • Applicants should adhere to program deadlines and reporting requirements.

How to apply

  • Claim the refundable tax credit on the employer’s income tax return.
  • Unincorporated employers claim the refundable credit on their individual income tax return in the tax year in which it is earned.

Processing and Agreement

  • The credit is administered by the Canada Revenue Agency on behalf of Manitoba.
  • Employers receive the refundable tax credit when they file their personal or corporate income tax return.

Additional information

Here are additional relevant details for this tax credit program:

  • The program allows for carry-forward of unused tax credits up to ten years, providing flexibility when the corporation doesn't have enough taxable income to fully utilize the credit in the year it is earned.
  • An income tax election option is available, allowing taxpayers to renounce the Manufacturing Investment Tax Credit partially or fully, if needed.
  • The program is administered by the Canada Revenue Agency on behalf of Manitoba, indicating a streamlined procedure through federal tax administration channels.
  • Eligible equipment includes those used to produce energy from renewable sources and energy-efficient equipment, under class 43.1 of the Income Tax Act, indicating an emphasis on sustainable practices.

Contacts

tao@gov.mb.ca
204-948-2115

Frequently Asked Questions about the Manitoba paid work experience tax credit Program

What is the Manitoba paid work experience tax credit?

Manitoba Paid Work Experience Tax Credits provide refundable tax relief to eligible Manitoba employers that hire students, apprentices, and recent graduates for work experience opportunities in Manitoba. The program supports co-operative education placements, apprenticeship training, and wages for high school vocational students.

How much funding can be received?

Manitoba paid work experience tax credit Funds up to 15% of admissible expenses.

Who is eligible for the Manitoba paid work experience tax credit program?

To be eligible for the Manitoba paid work experience tax credit program, you must: Eligible employers must hire certain trainees or recent graduates working in Manitoba. Eligible employers include taxable corporations, exempt corporate entities, and unincorporated employers.

What expenses are eligible under Manitoba paid work experience tax credit?

Hiring high school vocational students Hiring apprentices, including high school apprentices, and recently certified journeypersons Hiring co-op students and recent co-op program graduates

Who can I contact for more information about the Manitoba paid work experience tax credit?

You can contact Government of Manitoba by email at tao@gov.mb.ca or by phone at 204-948-2115.

Where is the Manitoba paid work experience tax credit available?

The Manitoba paid work experience tax credit program is available the province of Manitoba.

Is the Manitoba paid work experience tax credit a grant, loan, or tax credit?

Manitoba paid work experience tax credit is a Tax Credits