Find the right employees for your business
The Co-operative Education Tax Credit (CETC) can help you recruit and retain the young workers you need to build your bottom line.
The CETC allows you to recruit qualified students in participating university and college co-op education programs for on-the-job training. This allows you to groom these students, evaluate their potential as full-time employees and earn tax credits all at the same time.
Who is eligible?
Most Manitoba employers are now eligible. This includes private companies, co-operatives, Crown Corporations, municipally-owned businesses, not-for-profit organizations, and even unincorporated employers.
Earn Tax Credits
You can participate in the CETC program in two ways:
Students - Hire co-op education students for 10 or more consecutive weeks and you can be eligible for a CETC equal to 10 percent of each student’s salary and wages (net of government assistance) up to $1,000 per placement.
Graduates - Hire one or more recent co-op education graduates and you may be eligible to receive a Co-op Grad Hiring Incentive (COGHI) equal to 5 per cent of the new employee’s net wages and salary in each of the first two full years of employment to a maximum of $2,500 for each year.
Contact:
Manitoba Finance
Federal Provincial Relations and Research Division
# 910 - 386 Broadway
Winnipeg MB R3C 3R6
T: 204-945-3757
F: 204- 945-5051
Council on Post-Secondary Education (COPSE)
FAQ (for institutions, students and employers)
Policy and Procedures Manual 
(274 KB)
Application for Work Placement Permit Form (44 KB)
Proof of Completed Work Placement Form (48 KB)
Co-operative Education Tax Credit Regulation
