Updated June 2026 · Verified against Manitoba Finance — Tax Assistance Office guidelines
✓ First-Timer Friendly Tax Credit Offset Est. 2006
Tax Credit Provincial Active

Co-operative Graduate Hiring Incentive (COG-HI) — Manitoba

Manitoba Finance — Tax Assistance Office
Maximum Credit
Up to $5,000
Ongoing — claimed on annual corporate income tax return
Visit Official Program →
Difficulty
Easy
Payment
Tax Credit Offset
Trend
Stable
First-Timers
Friendly ✓
Credit rate
15%
Co-operative Graduate Hiring Incentive (COG-HI) — Manitoba provides Up to $5,000 per graduate (15% of wages, max $2,500/year × 2 years). Refundable Manitoba tax credit for employers who hire graduates of registered co-operative education programs into full-time, permanent positions related to their field of study. Applications are accepted on an ongoing basis.
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Eligibility & Details

What this program funds and who can apply

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Program Description

Refundable Manitoba tax credit for employers who hire graduates of registered co-operative education programs into full-time, permanent positions related to their field of study. Employers claim 15% of wages paid in each of the first two full years of employment, up to $2,500 per year per graduate (maximum $5,000 total per graduate). Designed to bridge the co-op-to-career gap by incentivizing Manitoba employers to retain co-op talent after graduation.

Eligibility Requirements

  • Employer must be a Manitoba employer (private company, co-operative, Crown Corporation, municipally-owned business, non-profit, unincorporated employer, or tax-exempt entity)
  • Provincial and federal government departments are NOT eligible
  • Must hire a graduate of a registered co-operative education program
  • Graduate must hold a degree, diploma or certificate from a QUALIFYING co-operative education program (approved by Post-Secondary Education and Labour Market Outcomes) — the programme may be located in Manitoba, elsewhere in Canada, or anywhere in the world
  • Employment must be permanent and full-time (minimum 35 hours per week)
  • Work must be performed primarily in Manitoba
  • Work must be closely related to the subject matter of the co-operative education programme completed by the graduate, OR require skills and knowledge acquired in that programme
  • Employment must begin within 18 months of the graduate's program completion
  • Graduate is limited to two one-year employment periods under this program
Provinces
Industries
All
Business Stage
Startup Growth Established Expansion

Quick Assessment

Difficulty
Easy
Competition
Low
First-Timer
Friendly

Funding Details

Amount
Up to $5,000 per graduate (15% of wages, max $2,500/year × 2 years)
Type
Tax Credit
Level
Provincial
Credit rate
Up to 15% of eligible costs
Deadline
Ongoing — claimed on annual corporate income tax return

Program Scorecard

Competition, effort, and approval at a glance

Competition
Low
Deadline
Ongoing
Approval
Moderate
Accessibility
--/5
Competition
--/5
Approval Rate
--%
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What's in this Playbook

Everything you need to claim COG-HI

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How to claim

Insider tips, common pitfalls, and what successful applicants look like

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Insider Tip

Stack COS-HI (student credit during placement) with COG-HI (graduate credit after hiring) to maximize value from one co-op student — claim COS-HI during their work term, then transition to COG-HI if you hire them full-time post-graduation.

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Success Profile

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Evaluation Criteria

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Application Playbook

Step-by-step process, required documents, and expenses

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Application Steps

1 Hire a co-op program graduate Hire a graduate of a registered Manitoba co-operative education program into a permanent, full-time position (minimum 35 hours/week) closely related to their field of study. The hire must occur within 18 months of the graduate's program completion. Confirm the program is on the Manitoba Co-operative Education Programs Registry by contacting the Manitoba Tax Assistance Office.

Required Documents 5

COG-HI employer application form (submitted to Manitoba Tax Assistance Office after first full year)
Certificate from the post-secondary institution confirming the employee has graduated from a registered co-operative education program

Eligible Expenses 2

Ineligible Expenses 5

Claim timing

Deadline Notes

Ineligible Organizations

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Funding Stack Strategy

Compatible programs, clawback risk, and combined funding potential

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Compatible Programs

Canada Student Work Placement Program (SWPP) Manitoba COS-HI (Co-operative Students Hiring Incentive) Canada Job Grant
Combined Funding Potential See your total funding potential

Clawback Risk

Low Risk

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How COG-HI Compares

Side-by-side with similar programs

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Program Amount Difficulty Payment Deadline
Co-operative Graduate Hiring Incentiv... Up to $5,000 Easy Tax Credit Offset Ongoing — claimed on...
Student Work Placement Program (SWPP) 50% of student wages Easy Reimbursement Ongoing
PrairiesCan (Prairies Economic Develo... Varies Hard Reimbursement Ongoing
Innovation Growth Program Up to $100,000 Moderate Reimbursement Quarterly intakes...
West End BIZ Business Development Grant Up to 50% of costs, to a max of $1,000 Easy Reimbursement Ongoing

Related Programs

Other programs you might be eligible for

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Frequently Asked Questions

Quick answers to the questions founders most often ask about COG-HI

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Can sole proprietors claim this credit?
Yes — sole proprietors, partnerships, and unincorporated businesses are eligible as long as they meet all other criteria. The credit is claimed on the business owner's personal tax return.
What's the maximum credit per graduate?
Up to $5,000 total over two years — $2,500 per year for the first two full years of employment. Most employers claim the full $5,000 per graduate hired.
When must employment start after graduation?
Within 18 months of the graduate's program completion. If the graduate started working during their co-op term, the 18-month clock starts from graduation, not the co-op start date.
Do I need to confirm the student's program is registered?
Yes — the graduate must be from a program on the Manitoba Co-operative Education Programs Registry. Confirm this before hiring or contact the Tax Assistance Office for verification.
Can I stack this with other grants?
Yes — stack with COS-HI (during co-op placement) and Canada Job Grant (for training post-hire). SWPP is also compatible but applies during the placement term, not post-graduation.

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