The Co-operative Education and Apprenticeship Tax Credits Family of Programs (CEATC)

The Co-operative Education and Apprenticeship Tax Credits (CEATC) is a family of programs that provide incentives to employers who offer work experience to young Manitobans. 

Summary

Co-operative Education Tax Credit (CETC) since 2003

Designed to provide training and work experience for students to help create more employment opportunities through co-operative education work placements. The benefit provides a 10% tax credit of up to $1,000 per student that will help to encourage employers to provide a work placement for co-op education students.

Co-operative education programs formally integrate academic studies with work experience. Academic work is alternated with on-the-job experience in private sector businesses, industries or governments as approved by co-operative education programs.

Co-operative Graduate Hiring Incentive (COG-HI) since 2006

Designed for employers who hire and retain, in full-time employment in Manitoba, full-time students who have graduated from a recognized post-secondary co-operative education program in a field of studies related to the employment. The COGHI benefit will total 5% of wages and salaries paid to the graduate in each of the first two years of employment to a maximum of $2,500 for each year, where the employment commences within 18 months of graduation.

All components of CEATC are fully refundable. Eligible employers include taxable corporations or exempt corporate entities (including not-for-profit agencies, Manitoba Crown entities, municipalities, universities, schools, and hospitals). Unincorporated employers may claim the refundable credit on the individual income tax return.

Journeypersons Hiring Incentive (J-HI) since 2008

Provide a tax credit to employers of recent graduates of apprenticeship programs.

The credit equals 5% of wages and salaries paid to a journeyperson (net of other government assistance) up to $2,500 per twelve months of employment for the journeyperson. There is no limit on the number of journeypersons an employer may hire to earn the credit.

An eligible employer may earn a refundable tax credit for each of the first two twelve-month periods of permanent, full-time employment of a journeyperson for work performed in their certified trade primarily in Manitoba. The employer must be a participant in an apprenticeship program in Manitoba by a) having at least one apprentice registered to the employer who has completed the first year of apprenticeship with the employer, or b) having had an apprentice who completed at least two full years of apprenticeship within the previous five years.

The eligible journeyperson must be certified after April 9, 2008, and must be hired within 18 months of certification.

Advanced-Level Apprentices Hiring Incentive (ALA-HI) commencing in 2009

The value of the credit equals 5% of wages paid to the Advanced-Level apprentice for work performed in Manitoba, net of other government assistance received or receivable by the employer. The maximum credit for one apprentice completing one level is $2,500. There is no limit on the number of apprentices in respect of whom the employer can apply. The employer earns an ALA-HI credit when an apprentice completes an advanced level (Level 3, 4, or 5) in Manitoba.

In conjunction with the existing Journeypersons Hiring Incentive (J-HI), the new component will ease bottlenecks in high-demand trades, facilitating the Manitoba apprenticeship program at all levels.

Manitoba Contact(s):
Kim Browning
Policy Analyst
Council on Post-Secondary Education (COPSE)
Manitoba Advanced Education and Literacy
410 - 330 Portage Avenue
Winnipeg, Manitoba  R3C 0C4
Telephone: (204) 945-0746
Fax: (204) 945-1841
E-mail: Kim.Browning@gov.mb.ca