Co-operative Graduate Hiring Incentive (COG-HI) — Manitoba
Eligibility & Details
What this program funds and who can apply
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 an approved Manitoba co-op program
- 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 program
- Employment must begin within 18 months of the graduate's program completion
- Graduate is limited to two one-year employment periods under this program
Quick Assessment
Funding Details
- Amount
- Up to $5,000 per graduate (15% of wages, max $2,500/year × 2 years)
- Type
- Tax Credit
- Level
- Provincial
- Co-Funding
- Up to 15% of eligible costs
- Deadline
- Ongoing — claimed on annual corporate income tax return
Program Scorecard
Competition, effort, and approval at a glance
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How to Win
Insider tips, common pitfalls, and what successful applicants look like
Insider TipStack 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. The credit reduces taxes owed and is fully refundable — you receive a cheque for any amount exceeding your tax liability. Confirm the student's program is on the Manitoba Co-operative Education Programs Registry before hiring, or contact the Tax Assistance Office first. Work-related requirement means the job title should align with the graduate's program — document this clearly.
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Success Profile
Any Manitoba employer in any industry who hires co-op program graduates into permanent full-time roles. Particularly valuable for technology, engineering, and business companies that regularly recruit from university co-op programs. Simple to claim — no competitive process, just documentation.
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Evaluation Criteria
No competitive evaluation — entitlement tax credit. Manitoba Tax Assistance Office verifies: (1) graduate holds a certificate/degree/diploma from a registered Manitoba co-op program, (2) employment is permanent full-time and started within 18 months of graduation, (3) work is primarily performed in Manitoba and related to the co-op field, (4) two-year employment limit not exceeded. All documentation must be provided to the TAO.
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Application Playbook
Step-by-step process, required documents, and expenses
Application Steps
Required Documents 5
Eligible Expenses 2
- Salary and wages paid to the co-op graduate during the first two full years of permanent full-time employment
- Net wages (government assistance from other programs must be deducted first)
Ineligible Expenses 5
- Wages for temporary, contract, or part-time positions
- Wages for work not primarily performed in Manitoba
- Wages for positions not related to the graduate's co-op program field of study
- Wages paid for placement or work terms (use COS-HI instead)
- Benefits, employer CPP/EI contributions, or non-wage compensation
Intake Periods
Ongoing — no intake windows. Apply to the TAO after the first full year of employment, then claim on annual tax return.
Deadline Notes
No separate application deadline. Credit is claimed on the Manitoba corporate or individual income tax return for the tax year in which eligible wages were paid. Employers must wait until the first full year of employment is completed before applying to the Manitoba Tax Assistance Office for certification. Employment must start within 18 months of graduation.
Open Application Portal →Ineligible Organizations
- Provincial government departments
- Federal government departments
- Employers where the majority of work is performed outside Manitoba
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Funding Stack Strategy
Compatible programs, clawback risk, and combined funding potential
Stacking partner data not yet available.
Clawback Risk
Low RiskNo formal clawback mechanism — tax credit is claimed annually. If the graduate leaves before the second year, the employer simply does not claim the second year's credit. Risk limited to audit of eligibility documentation.
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How COG-HI Compares
Side-by-side with similar programs
| Program | Amount | Difficulty | Payment | Deadline |
|---|---|---|---|---|
| Co-operative Graduate Hiring Incentiv... | Up to $5,000 | Easy | Tax Credit Offset | Ongoing — claimed on... |
| PrairiesCan (Prairies Economic Develo... | Varies | Hard | Reimbursement | Ongoing |
| Canada-Manitoba Job Grant | Up to 75% of costs | Easy | 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 |
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