Co-operative Students Hiring Incentive (COS-HI) — Manitoba
Eligibility & Details
What this program funds and who can apply
Program Description
Refundable Manitoba tax credit for employers who hire students enrolled in registered co-operative education programs for their work placement terms. Employers claim 15% of wages paid during the co-op placement, up to a lifetime maximum of $5,000 per student across all work terms. Introduced in 2003 to incentivize Manitoba employers to offer co-op placements and build talent pipelines with local post-secondary institutions.
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 student enrolled in a registered co-operative post-secondary education program
- The co-op work placement must count toward the student's degree, certificate, or diploma
- Student must work primarily in Manitoba
- The co-op program can be located anywhere in Canada or internationally
- Student placement limited to a lifetime maximum of 5 eligible placements under this program
Quick Assessment
Funding Details
- Amount
- Up to $5,000 per student lifetime (15% of wages per placement, multiple terms allowed)
- 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
See how this program compares on approval odds, difficulty, and competition — so you know if it’s worth your time. Try Free for 7 Days →
How to Win
Insider tips, common pitfalls, and what successful applicants look like
Insider TipCOS-HI is simpler than COG-HI — no TAO pre-certification required, just claim it on your tax return. Pair COS-HI (student credit) with COG-HI (graduate credit) for maximum value: claim COS-HI during each co-op work term, then use COG-HI when you hire the graduate full-time after graduation. Both are fully refundable, so you get cash back even if your tax bill is zero. The student's co-op program doesn't need to be a Manitoba institution — students from universities across Canada qualify as long as they work primarily in Manitoba.
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Success Profile
Any Manitoba employer in any industry that hires post-secondary students for co-op work terms. Highly accessible — no minimum company size, no industry restriction. Particularly valuable for SMEs looking to reduce the cost of co-op hiring while building talent pipelines with local universities and colleges.
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Evaluation Criteria
No competitive evaluation — entitlement tax credit. CRA and Manitoba Finance verify on audit: (1) student is enrolled in a registered Manitoba co-op education program, (2) placement counts toward the student's credential, (3) work is primarily performed in Manitoba, (4) student has not exceeded 5-placement lifetime limit. No pre-approval required.
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Application Playbook
Step-by-step process, required documents, and expenses
Application Steps
Required Documents 4
Eligible Expenses 2
- Salary and wages paid to the co-op student during registered work placement terms
- Net wages (deduct any federal government assistance received for the same wages)
Ineligible Expenses 4
- Wages for work not primarily performed in Manitoba
- Wages paid to students in non-registered co-op programs
- Benefits, employer CPP/EI contributions, or non-wage compensation
- Wages after the student's 5-placement lifetime limit is reached
Intake Periods
Ongoing — no intake windows. Claim on annual tax return for each year wages were paid during co-op work terms.
Deadline Notes
No separate application deadline. Credit is claimed on the Manitoba corporate or individual income tax return for the tax year in which wages were paid during the co-op placement. No TAO pre-certification required for COS-HI (unlike COG-HI). A single student has a lifetime maximum of 5 eligible placements under the program.
Open Application Portal →Ineligible Organizations
- Provincial government departments
- Federal government departments
- Employers where work is primarily 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 — tax credit is claimed annually on the return. Risk limited to audit of eligibility documentation. If audit reveals student was not in a registered program, the credit may be reassessed.
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How COS-HI Compares
Side-by-side with similar programs
| Program | Amount | Difficulty | Payment | Deadline |
|---|---|---|---|---|
| Co-operative Students 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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