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Source verified April 10, 2026
Manitoba paid work experience tax credit
Tax credits for hiring students and apprentices
Latest source updateLast Update: June 28, 2026Latest change: Manitoba updated PWETC guidance, including a refreshed co-op registry and revised contact details on supporting pages.View change
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.
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
Open continuously
Location
Manitoba, Canada
Overview
Manitoba’s Paid Work Experience Tax Credits help employers create work experience opportunities for students, graduates, apprentices and journeypersons. The program supports hiring for youth work experience, co-op student and graduate hiring, apprentice hiring and journeyperson hiring.
/100
Opportunity Score
Moderate potential, but conditions must align.
At a glance
Funding available
Financing goals
- Attract or retain talent
- Conduct research and development activities
- Obtain certifications or accreditations
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 a student who has completed a registered high school vocational course.
- Hiring apprentices, including high school apprentices, and recently certified journeypersons.
- Hiring a student as part of a registered post-secondary co-op program.
- Hiring a recent co-op graduate.
Official resources
Program guide
Application form
Eligibility
Who is eligible?
- Manitoba employers.
- Employers who hire a student that has completed a registered high school vocational course.
- Employers who hire a student as part of a registered post-secondary co-op program or a recent co-op graduate.
Who is not eligible
- For 2017 and subsequent tax years, Crown corporations and other provincial government entities are not eligible for this credit.
- The only exceptions are provincial and federal government departments.
Eligible expenses
Several tax credits in Manitoba support a range of projects and activities, especially in the manufacturing, film, cultural, and clean energy sectors. These credits provide financial incentives for businesses to enhance their operations and contribute to the economic development of Manitoba.
- Acquisition of plant, machinery, and equipment for manufacturing or processing purposes.
- Production and development of eligible film and video projects in Manitoba.
- Publishing of books that meet specific creative and environmental criteria.
- Implementation of research and development projects within the province.
- Creation of paid work experiences for students and apprentices.
- Purchase and installation of renewable energy and energy-efficient equipment.
- Development of childcare centers by corporations.
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
- Download and save the form to your digital device.
- Complete the form using Adobe Acrobat.
- Submit it by email.
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
Frequently Asked Questions about the Manitoba paid work experience tax credit Program
What is the Manitoba paid work experience tax credit?
Manitoba’s Paid Work Experience Tax Credits help employers create work experience opportunities for students, graduates, apprentices and journeypersons. The program supports hiring for youth work experience, co-op student and graduate hiring, apprentice hiring and journeyperson hiring.
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:
The applicant must be a taxable corporation or an exempt corporate entity, including not-for-profit organizations, municipalities, universities, schools, and hospitals.
For 2017 and subsequent tax years, Crown corporations and other provincial government entities are not eligible.
Unincorporated employers can claim the refundable credit on their individual income tax return for the tax year in which it is earned.
What expenses are eligible under Manitoba paid work experience tax credit?
Hiring a student who has completed a registered high school vocational course.
Hiring apprentices, including high school apprentices, and recently certified journeypersons.
Hiring a student as part of a registered post-secondary co-op program.
Hiring a recent co-op graduate.
Who can I contact for more information about the Manitoba paid work experience tax credit?
You can contact Government of Manitoba by email at explore@mbfilmmusic.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