Advanced Education and Training

No. Like the COS-HI, the COG-HI is designed primarily as a benefit for employers. Graduates benefit through the increased incentive that employers, both corporate and unincorporated, have to hire co-operative education graduates. Graduates or those preparing to graduate from a co-op education program will bring documentation from their institution indicating that they are candidates for prospective employers who can qualify for the tax benefit when they hire graduates.

Graduates benefit by working in permanent full-time jobs in Manitoba, and by being exposed to more employment offers and choices.

COG-HI is an income tax credit for employers who hire and retain, in full-time employment in Manitoba, students who graduate from a recognized post-secondary co-operative education program (not limited to Manitoba institutions) in a field of study related to the employment. You can search the Manitoba Co-operative Education Programs Registry ( 153 KB) to verify program eligibility.

Most Manitoba employers are eligible for the tax benefit, including private companies, co-operatives, Crown Corporations, municipally-owned businesses, not-for-profit organizations, unincorporated employers, and corporations and other organizations exempt from income tax. The only exceptions are provincial and federal government departments.

For tax years ending after 2015, employers who hire and retain a graduate from a registered co-operative education program can claim up to 15% of net of salary and wages and salaries, in each of the first two years of employment to a maximum of $2,500. Employment must begin within 18 months of completion of all course requirements or the graduation date (whichever is later).

• Graduates must have received a degree, diploma or other certificate of completion for completing a co-operative education program.
• Graduates from a qualifying co-operative education program from anywhere in the world can be hired.
• Graduates are employed in a permanent position, and not in a position for a specified term of completion of a specified task or project.
• The employment is full time (at least 35 hours per week).
• The work is performed primarily in Manitoba for an employer who is resident in Manitoba or has a permanent establishment in Manitoba.
• The work is closely related to the subject matter of the co-operative education program completed by the graduate, or requires skills and knowledge acquired in that program.
• The period of employment begins at the start of a pay period that begins
  • Within 18 months after the graduate completes the co-operative education program, if the employer has not claimed the credit for a previous period of employment in relation to that graduate, or
  • Immediately after the end of the previous period of employment for which the employer has claimed the credit in relation to that graduate.
• There is no limit on the number of graduates hired for whom employers may claim the credit. However, a graduate is limited to two (2) one-year periods of employment under the COG-HI.

Manitoba Finance will deal with these eventualities on an individual basis. It is the responsibility of the employer to pursue the matter with the Manitoba Tax Assistance Office:

Manitoba Finance
Manitoba Tax Assistance Office
809-386 Broadway
Winnipeg MB R3C 3R6
Telephone: 204-948-2115 or (1-800-782-0771)
Fax: 204-948-2263
tao@gov.mb.ca

Much like the COS-HI, employers can participate in the COG-HI by establishing contact with an approved co-operative education program.

• If you are thinking of hiring a particular graduate from a co-operative education program, contact the program's academic supervisor or another official of their program. If the student's program is approved as a qualified co-operative program by Post-Secondary Education and Labour Market Outcomes, the program will either provide you of proof of the student's enrolment in the program, or you may contact the program for this confirmation. Visit the Manitoba Co-operative Education Programs Registry ( 357 KB) to verify program eligibility.
• If the co-operative education program in which the student is enrolled is not yet approved by Post-Secondary Education and Labour Market Outcomes, please have the co-operative education program contact Advanced Learning Division to determine if they qualify for participation.

On the other hand, if you are looking for graduates from a certain academic field or specialization, you are advised to contact universities and colleges that offer a relevant course of study, and enquire whether they also offer a co-operative education program which might qualify for participation in the COG-HI. Remember that the program may be in Manitoba, elsewhere in Canada, or in a foreign country, as long as the graduate is located in Manitoba for permanent employment.

Please claim this refundable tax credit on your corporate income tax return.

For more information, please contact Manitoba Finance:

Manitoba Finance
Manitoba Tax Assistance Office
809-386 Broadway
Winnipeg MB R3C 3R6
Telephone: 204-948-2115 or (1-800-782-0771)
Fax: 204-948-2263
tao@gov.mb.ca

If you are considering hiring a specific student, enquire about the academic program in which the student is enrolled.

If you are looking for students in your field of business, contact the leading Manitoba, Canadian, or foreign institutions of higher learning offering programs and ask if they have any programs that may qualify as co-operative education programs for the purposes of the COS-HI. Program managers will know if they are already participating, or can decide if they are prepared to apply to participate.

If you are looking for tax-related information, please contact:

Manitoba Finance
Manitoba Tax Assistance Office
809-386 Broadway
Winnipeg MB R3C 3R6
Telephone: 204-948-2115 or (1-800-782-0771)
Fax: 204-948-2263
tao@gov.mb.ca