Last verified: June 2026
Manitoba refundable tax credit for employers who hire co-op students or apprentices. Employers can claim 15 percent of wages for a co-op student, up to $5,000 per student, and up to $5,000 per apprentice per year, with a higher 20 percent rate for apprentices working outside Winnipeg. The credit is claimed on your corporate or personal tax return.
Take the 3-minute quiz to find out, and see every other Canadian program you qualify for at the same time.
Check my eligibility40% of eligible Manitoba wages
TAX CREDIT45% credit to investors (up to $202,500/investor)
TAX CREDIT40% of eligible Manitoba labour, up to $100,000 per year (plus 15% recycled-paper printing bonus)