Tax Credit
Provincial
Active
Co-operative Students Hiring Incentive (COS-HI) — Manitoba
Manitoba Finance — Tax Assistance Office
Maximum Credit
Up to $5,000
Ongoing — claimed on annual corporate income tax return
Difficulty
Easy
Payment
Tax Credit Offset
Trend
Stable
First-Timers
Friendly ✓
Credit rate
15%
Co-operative Students Hiring Incentive (COS-HI) — Manitoba provides Up to $5,000 per student lifetime (15% of wages per placement, multiple terms allowed). Refundable Manitoba tax credit for employers who hire students enrolled in registered co-operative education programs for their work placement terms. Applications are accepted on an ongoing basis.
Approval odds: ~100% (GrantCompass analysis)
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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 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
Provinces
Industries
Business Stage
Quick Assessment
Difficulty
Easy
Competition
Low
First-Timer
Friendly
Funding Details
- Amount
- Up to $5,000 per student lifetime (15% of wages per placement, multiple terms allowed)
- 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
Approval Rate
~100%
Accessibility
--/5
Competition
--/5
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What's in this Playbook
Everything you need to claim COS-HI
Not a marketing summary. The actual checklist, intel, and stack strategy reviewers look for.
- 4-document checklist with what each reviewer is actually checking
- 4-step application timeline with prep hours per step
- Insider tip from program officers on what separates winners
- 2-program stacking strategy to combine with compatible funding
- Success profile + evaluation criteria — exactly what the program administrators check
$19 covers this one program. $39/mo covers every program, plus the workspace that walks you through each application.
How to claim
Insider tips, common pitfalls, and what successful applicants look like
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Insider TipCOS-HI is simpler than COG-HI — no TAO pre-certification required, just claim it on your tax return.
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See what trips up most applicants for this program — and how to avoid it.
Success Profile
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See what successful applicants for this program actually look like.
Evaluation Criteria
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Don’t lose this one to a preventable rejection
Common rejection pitfalls, what successful claimants look like, and exactly what the program administrators check
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Application Playbook
Step-by-step process, required documents, and expenses
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4 steps
4 docs
Application Steps
1
Hire a registered co-op student Hire a student enrolled in a registered co-operative education program for their required work placement. Confirm the student's program is on the Manitoba Co-operative Education Programs Registry by asking the institution or contacting the Manitoba Tax Assistance Office. The co-op program can be at any Canadian institution as long as the student works primarily in Manitoba.
Required Documents 4
✓ Confirmation that the student is enrolled in a registered co-operative education program (obtain from the student or institution)
✓ Payroll records showing wages paid during the co-op work term
Eligible Expenses 2
Ineligible Expenses 4
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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2 partners
Compatible Programs
Canada Student Work Placement Program (SWPP)
Manitoba COG-HI (Co-operative Graduate Hiring Incentive)
Combined Funding Potential
See your total funding potential
Clawback Risk
Low Risk
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How COS-HI Compares
Side-by-side with similar programs
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| Program | Amount | Difficulty | Payment | Deadline |
|---|---|---|---|---|
| Co-operative Students 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 COS-HI
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Can sole proprietors claim COS-HI?
Yes, sole proprietors can claim COS-HI on their personal tax return. The credit is calculated on the wages paid to co-op students during their work term, up to $5,000 per student lifetime.
What's the typical credit amount per student?
For a $20/hour student working 640 hours (4 months), the credit is $288 per term (15% of $1,920 wages). Multiple students multiply this benefit significantly.
Is there a deadline to claim COS-HI?
No separate deadline — claim it on your annual Manitoba corporate or personal income tax return for the year wages were paid. No TAO pre-certification required.
Why do applications get rejected?
Common rejections: student not enrolled in a registered co-op program, work not primarily in Manitoba, or student has used all 5 eligible placements.
Can I stack COS-HI with other programs?
Yes, stack with Canada Student Work Placement Program (SWPP) for combined federal and provincial benefits. Also pair with COG-HI after hiring the graduate full-time.
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Full Playbook: COS-HI
4 steps · 4 docs · reviewer insights