Manitoba: Paid Work Experience Tax Credits
A Manitoba provincial tax credit that refunds 15% to 25% of eligible wages for hiring co-op students, apprentices, or vocational trainees, claimed via your annual tax return. You can apply anytime.
Before you spend any money
No pre-approval is required; you claim the credit after paying the wages by filing your annual tax return.
At a glance
Subject to program rules, available funding, and approval. Confirm current details with the official program administrator.
Is this for you?
- You are a Manitoba employer hiring co-op students, apprentices, or high school vocational trainees.
- You want to offset payroll costs for new or trainee staff without upfront grant applications.
- You are a taxable corporation, an exempt corporate entity such as a not-for-profit, municipality or school, or an unincorporated employer in Manitoba.
Probably not the right fit if
- You are a Crown corporation or provincial government entity (ineligible for tax years 2017 and later).
- The work is performed outside of Manitoba.
- You hire a co-op student for a placement shorter than ten weeks or not linked to their studies.
How much you'd realistically get
Varies by hire type: 25% of wages up to a $5,000 lifetime maximum for high school vocational students; 25% up to $5,000 a year for high school apprentices; 15% up to a $5,000 lifetime maximum for post-secondary co-op students; 15% up to $2,500 a year for co-op graduates; 15% up to $5,000 a year for apprentices and journeypersons (20% for level 1 and 2 apprentices outside Winnipeg).
What may be supported
- Hiring high school vocational students in health care, child care, business, or hospitality.
- Hiring post-secondary co-op students for placements of 10 weeks or more.
- Hiring recent co-op graduates into permanent employment linked to their studies.
- Hiring apprentices in Red Seal or non-Red Seal trades.
- Hiring newly certified journeypersons within their first two years of certification.
What's excluded or restricted
- Crown corporations and other provincial government entities (for 2017 and later tax years).
- Work performed outside Manitoba.
- The part of the wages covered by other government assistance, including the federal Apprenticeship Job Creation Tax Credit where it applies.
How applying works
Effort: moderateYou must track eligible wages and maintain records of worker status (co-op, apprentice, vocational) to support the claim on your tax return.
- 01Hire an eligible worker (co-op student, apprentice, vocational trainee, or graduate) and ensure work is performed in Manitoba.
- 02Pay the wages and keep detailed records of the worker's status and hours.
- 03Calculate the eligible wages net of any other government funding received for that remuneration.
- 04Claim the credit on your annual income tax return (corporate or individual) in the year the wages were earned.
Who to ask: For Co-op components: Post-secondary Institutions Branch, Advanced Education Division, Phone: 204-945-1833, Email: PSI@gov.mb.ca. For Apprenticeship components: Apprenticeship Manitoba, Phone: 204-945-3337, Toll-Free: 1-877-978-7233, Email: apprenticeship@gov.mb.ca. For High School Vocational: tve@gov.mb.ca.
Documents commonly required
- Records of worker status (e.g., co-op placement letters, apprenticeship registration, vocational program enrollment).
- Payroll records showing wages paid to eligible employees.
- Documentation of any other government funding received for these wages (to calculate net amount).
- Annual income tax return (corporate or individual).
What to know before you count on it
- The credit is fully refundable but only arrives as a tax refund after you file your annual return, so it is not immediate cash flow.
- Wages must be net of other government funding; if another program paid for part of the salary, the credit amount is reduced.
- Strict eligibility rules apply to the worker's status (e.g., co-op placement must be 10+ weeks and linked to studies).
- Crown corporations and provincial government entities are excluded for tax years 2017 and subsequent.
What are your odds?
There is no competition and no pre-approval. If you meet the rules and claim correctly on your tax return, you receive the credit as a refund or a reduction of tax.
Frequently asked questions
Do I need to apply before hiring the worker?
No pre-approval is required. You hire the worker, pay the wages, and then claim the credit on your annual tax return.
Is the credit taxable income?
It is a fully refundable tax credit, meaning it reduces your tax payable or is refunded to you. Confirm specific tax treatment with your accountant.
Can I claim this for employees working outside Manitoba?
No. The work must be performed in Manitoba to qualify.
What if I received other government funding for these wages?
The credit is calculated net of other government funding. You must subtract any other assistance received for those specific wages.
More funding by what it pays for
What you can combine it with
You can also claim the federal Apprenticeship Job Creation Tax Credit where it applies, but the Manitoba credit is calculated on wages after subtracting it and any other government assistance for those wages.
Worth reading before you apply
Get alerted when this changes
Programs open and close, budgets run out, rules change. We send one short email when something changes that matters for this program.
Page last updated ; status and deadline checked . Source: official program page.