Administered by Government of Manitoba · Last verified: July 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.
You claim this on your tax return, so the money comes back as a lower tax bill or a refund after you file. If you missed it in a past year, you can often still recover it by adjusting a prior return.
Take the 3-minute quiz to find out, and see every other Canadian program you qualify for at the same time.
Check my eligibilityManitoba Paid Work Experience Tax Credit is generally open to incorporated, self-employed, partnership businesses, in Manitoba, with at least 1 employees. Confirm the full criteria on the official program page before applying.
The estimated value is 15% to 20% of wages, up to $5,000 per student or apprentice. The actual amount depends on your eligible costs, the program's budget, and approval.
Claimed on a return, so a missed year can usually be recovered by amending. How far back depends on whether you file personally or as a corporation; confirm the eligible years with your accountant.
1. Hire a co-op student or registered apprentice in Manitoba 2. Track eligible wages over the fiscal year 3. Complete Schedule 384 4. File it with your tax return
40% 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)