Manitoba Paid Work Experience Credit (Co-op Education and apprenticeship tax credit T2CEATC (MAN.))

What’s in this article?

 

What is this?

The Manitoba Paid Work Experience Credit is a refundable tax credit that qualified employers can claim if, they paid wages or salaries to qualified students, graduates, apprentices, and recently certified journeypersons working in Manitoba.

Unincorporated employers can claim the refundable credit on their income tax return in the tax year in which it is earned. 

 

Am I eligible?

To be eligible for this credit, you must have paid wages or a salary to:

  • A student under a qualifying work placement;
  • A graduate or a journeyperson for a period of qualifying employment that ended in 2015;
  • A qualifying apprentice at an early or advanced level of apprenticeship; or
  • A qualifying youth who has completed an approved youth work experience training program and for employment with a registered employer.

 Canada Revenue Agency (CRA) says...

Your credit is:

  • 10% of co-op student salaries and wages up to a maximum of $1,000 per placement;
  • 5% of co-op graduates' salaries and wages up to a maximum of $2,500 per year for the first two years of employment after graduation;
  • 15% of journeyperson salaries and wages up to a maximum of $5,000 per year for the first two years of employment after graduation;
  • 15% of apprentice salaries and wages up to a maximum of $5,000 per year, or 20% for early level apprentices who work in rural and northern Manitoba; and
  • 25% of qualifying youth salaries and wages up to a maximum of $5,000.

 

Where do I claim this?

Important: Before you begin, ensure that you have told us that you lived in MANITOBA on December 31st of the 2015 tax year, in H&R Block’s tax software. To do this:

  1. Click the HOME tab.
  2. Click the ABOUT YOU icon and click the Your residence. You will find yourself here:

Once you have confirmed your residence location, claim your Manitoba Paid Work Experience Tax Credit by following these steps:

  1. Click the PREPARE tab.
  2. Click the YOUR YEAR IN REVIEW icon. You will find yourself here:

  3. Click the checkbox labelled I worked for myself and select the province of your self-employment.
  4. Click the EMPLOYMENT icon. You will find yourself here:

  5. Under the CREDITS AND REBATES heading, select the checkbox labelled Manitoba paid work experience tax credit.
  6. Scroll to the bottom of the page and click Continue.

When you arrive at the appropriate page for the Manitoba paid work experience tax credit, enter your information into the tax software.

 

Where can I learn more?