Manitoba Paid Work Experience Credit (Co-op Education and apprenticeship tax credit T2CEATC (MAN.))

As an employer, did you hire a co-op student or apprentice this year? If so, you might be able to claim the refundable Manitoba Paid Work Experience Credit.

To qualify, you must have paid salary or wages to:

  • A student under a qualifying work placement
  • A graduate or journeyperson for a period of qualifying employment that ended in 2016
  • A qualifying apprentice at an early or advanced level of apprenticeship
  • A qualifying youth who completed an approved youth work experience training program for employment with a registered employer

Your refund will be a percentage of the wages and salaries that you’ve paid, based on the whether you hired a co-op student or graduate, a journeyperson, an apprentice, or a qualifying youth. You can claim:

  • 10% of the co-op student salaries you paid up to a maximum of $1,000 per placement
  • 5% of co-op graduates' salaries up to a maximum of $2,500 per year for the first two years of employment after graduation
  • 15% of journeyperson salaries up to a maximum of $5,000 per year for the first two years of employment after graduation
  • 15% of apprentice salaries up to a maximum of $5,000 per year, or 20% for early level apprentices working in rural and northern Manitoba and
  • 25% of qualifying youth salaries up to a maximum of $5,000

 

Where do I claim this?

Before you begin, make sure you’ve told us that you lived in MANITOBA on December 31, 2016 in H&R Block’s tax software.

  1. Under the PREPARE tab, click the LET'S TALK ABOUT 2016 icon. You'll find yourself here:



  2. Select the checkbox labelled I worked for myself and enter your province or territory of self-employment. 

  3. Click the EMPLOYMENT icon and under the CREDITS AND REBATES heading, select the checkbox labelled Manitoba paid work experience tax credit.

  4. When you arrive at the appropriate page for the Manitoba paid work experience tax credit, enter your information into the tax software.