Manitoba Hiring, Training & Apprenticeship Incentives for Employers (2025)

Key Manitoba Hiring & Training Incentives

• Co-operative Education Tax Credit (CETC):
  Manitoba employers can claim a refundable tax credit for hiring eligible post-secondary co-op students.
  • Eligibility: Manitoba corporations, partnerships, and sole proprietors who employ students in recognized co-op placements from Manitoba post-secondary institutions.
  • Credit Amount: 15% of eligible salaries/wages paid, up to $5,000 per student per placement. Enhanced 25% rate for students with disabilities or recent immigrants.
  • Documentation: Signed co-op agreement, student enrollment proof, payroll records, and placement evaluation.
  • Process: File the CETC claim on your Manitoba corporate tax return (T2) using the MB479 schedule. Attach supporting documentation and retain for audit.
  • Example: If you pay $10,000 in eligible wages to a co-op student, your CETC is $1,500 (or $2,500 for enhanced rates).
• Paid Work Experience Tax Credits:
  Employers offering paid experience to post-secondary students, recent graduates, or apprentices may access:
  • Eligibility: Manitoba-registered businesses and organizations; work placements must be approved by a recognized Manitoba institution.
  • Credits Include: Work Placement Tax Credit (WPTC), Indigenous student hiring incentives, and credits for underrepresented groups.
  • Process: Apply through the applicable program, keep all payroll, training, and placement records, and claim via MB tax schedules (e.g. MB479).
  • Example: Hiring a recent Indigenous graduate for a 6-month placement may yield a credit of 15–25% of $20,000 salary = $3,000–$5,000.
• Apprenticeship Job Creation Tax Credit (AJCTC) & Manitoba Supplements:
  Federal AJCTC offers up to $2,000 per eligible apprentice per year; Manitoba supplements this for designated Red Seal trades.
  • Eligibility: Manitoba employers with registered apprentices in Red Seal or designated trades, with a signed apprenticeship agreement.
  • Credit Amount: Up to 10% of eligible wages (federal); Manitoba bonus for new hires and completion milestones.
  • Documentation: Apprenticeship registration, payroll, training logs, and completion certificates.
  • Process: Claim federal AJCTC on T2/Sch 31, and Manitoba supplement via MB479; coordinate with Apprenticeship Manitoba for registration and completion forms.
  • Example: Hiring a new apprentice at $30,000/year: $2,000 federal credit + $1,000–$2,000 MB bonus = $3,000–$4,000 total incentive.
• Canada-Manitoba Job Grant (CMJG):
  Direct funding for third-party training of employees.
  • Eligibility: Manitoba employers in good standing; training for existing or new employees from approved third-party providers.
  • Amount: Covers 2/3 of eligible training costs, up to $10,000 per trainee per year; employer pays at least 1/3.
  • Documentation: Training proposal, provider quotes, proof of payment, employee training completion certificates.
  • Process: Apply to the program before training begins (via the CMJG portal), receive approval, pay for training, then submit receipts for reimbursement.
  • Example: $7,500 training cost: employer pays $2,500, grant covers $5,000.
• Wage Subsidies for Youth, Indigenous & Priority Groups:
  Various provincial and federal programs offer wage subsidies to hire underrepresented groups.
  • Eligibility: Manitoba businesses hiring youth (15–30), Indigenous, newcomers, or persons with disabilities. Must apply before hiring.
  • Subsidy Amount: Typically 50–100% of wages for 8–16 weeks (program dependent).
  • Process: Apply via Manitoba Youth Jobs MB, Canada Summer Jobs, or other programs. Approval required before job start. Keep all recruitment and payroll records.
  • Example: Hiring a summer student at $5,000 for 10 weeks, 50% subsidy = $2,500 reimbursed.

Eligibility & Claim Process

• Employers must be registered and operating in Manitoba and provide eligible work experience, training, or apprenticeships as required by each program.
• For tax credits (e.g., CETC, WPTC), claim on your Manitoba corporate income tax return (T2) using the appropriate provincial schedule (e.g., MB479) and keep all supporting payroll documentation.
• Job grant and wage subsidy programs require direct application to the relevant provincial or federal program administrator before hiring or training begins.
• Most programs have annual funding limits. Early application is recommended.

Documentation, Pitfalls & Audit Risk

• Documentation: Always keep signed employment contracts, payroll summaries, student/apprentice proof, training proposals, grant approval letters, and receipts for at least 7 years.
• Common Pitfalls:
  • Forgetting to apply for grants/wage subsidies before hiring/training starts.
  • Ineligible positions (e.g. family members, existing staff not in new roles).
  • Missing required payroll, training, or placement records.
  • Double-claiming the same expenditure for multiple credits when not allowed.
• Audit Risk: Manitoba Finance and federal agencies may audit claims. Be ready to produce original documents and proof of eligibility. Disallowed claims may trigger repayment with interest/penalties.

Maximizing Stacking: Practical Employer Scenarios

Stacking with Federal Hiring & Training Incentives: Tips & Strategies

Manitoba employers can often combine provincial incentives with federal credits and grants such as:

• Canada Summer Jobs (wage subsidy for youth 15–30)
• Apprenticeship Job Creation Tax Credit (federal, up to $2,000 per eligible apprentice)
• Canada Job Grant (training cost reimbursement)
• Student Work Placement Program (SWPP, funding for co-op and work-integrated learning)

Tips:

• Always check program stacking rules—some require netting of other credits, others allow "top up."
• Federal and provincial applications are usually separate; coordinate deadlines.
• Keep a spreadsheet to track each employee, credit, and grant to avoid missing claims or over-claiming.
• Work with your payroll/accounting team to ensure eligible wages are properly coded.

For a full list of federal programs, visit our Canada-Wide Business Tax Credits directory.

Frequently Asked Questions: Manitoba Hiring & Training Credits

Related Guides & Internal Resources

• Manitoba Business Tax Credits Directory
• Manitoba Small Business Deduction
• Manitoba R&D/Innovation Tax Credits
• Manufacturing Credits
• Film & Media Credits
• Agriculture & Rural Credits
• Canada-Wide Business Tax Credits
• Small Business Deductions

Startup Tax Incentives | GST/HST Rebates