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Manitoba paid work experience tax credit

Tax incentives for Manitoba work experience hiring

Offered by
Government of Manitoba
Official source: gov.mb.ca

Source change captured

Funding available
Up to 15% of project cost
Deadline
Open continuously
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.

At a glance

Funding available

Maximum share of project costs
15%
Financing goals
  • Develop workforce skills

Eligible candidates

Location
  • Manitoba
Eligible Industries
All industries
Annual revenue
$ 200,000 maximum revenue
Organisation size
All organization sizes
Audience
  • Rural or Northern Residents
  • Youth (<40)
Legal structures
For-profit business, Non-profit, Public or Parapublic institution
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
Scope
Municipal, Provincial

Start applying for this program

Take a practical assessment to gain a clear understanding of how well this program aligns with your specific needs and long-term goals.

Availability timeline

2026
Periods: 1

Latest changes

Manitoba work experience tax credit updated contact and student guidance

The Manitoba work experience tax credit pages now show updated student eligibility guidance, revised participation steps, and new contact details.

See more

The student FAQ now shows more specific participation guidance, including that the credit supports work leading to a degree, certificate, or diploma, that work must be mainly in Manitoba, that multiple placements are allowed, and that there is no limit on the number of students. It also adds clearer steps for participating and verifying whether a co-op program is approved, with the contact email now shown as ald@gov.mb.ca. On the main credit page, the student section is no longer presented in the same way and the employer information has been updated to point to the CRA with a new contact number. The overall credit terms and dates visible in the material reviewed do not show a funding or timeline change.

Official source: edu.gov.mb.ca
June 28, 2026

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

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

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.

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.

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

Official sources

Corporate Tax Credits

Program guide

Advanced Education and TrainingAdvanced Education and TrainingAdvanced Education and Training

Application form

Co-op Education and Apprenticeship Tax CreditsCO-OP Program Approval ApplicationManitoba Co-op Education and Apprenticeship Tax Credit (2015 and later tax years)T2SCH384 Manitoba Paid Work Experience Tax CreditYouth Work Experience Hiring Incentive Application Form

Supporting document

Co-operative Education Program RegistryManitoba Paid Work Experience Tax Credit (2018 and later tax years)
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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.

What is the deadline to apply?

The program is accepting continuous intake

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?

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

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.