Manitoba Paid Work Experience Tax Credit (PWETC)

Also known as: Paid Work Experience Tax Credits

A group of fully-refundable Manitoba corporate tax credits (administered by CRA) that reimburse a share of wages paid to trainees, claimed on Schedule 384 with the T2 return. Components: youth work experience hiring incentive (25%, lifetime maximum $5,000 per youth); co-op student hiring incentive (15%, lifetime maximum $5,000 per student); co-op graduate hiring incentive (15%, maximum $2,500 per year for the first two years); apprentice hiring incentive (15%, or 20% for rural/northern early-level apprentices and 25% for high-school apprentices, maximum $5,000 per apprentice per year); and journeyperson hiring incentive (15%, maximum $5,000 per year for the first two years). The credit is fully refundable but must first be applied against total taxes payable.

Who qualifies

• Employers hiring qualifying youth, co-op students, co-op graduates, apprentices, or journeypersons for work performed mainly in Manitoba
• Youth: 25% of eligible wages, lifetime max $5,000 per youth; co-op student: 15%, lifetime max $5,000
• Co-op graduate & journeyperson: 15% of wages in each of the first two full years of employment, max $2,500/yr (graduate) or $5,000/yr (journeyperson)
• Apprentice: 15% (20% rural/northern early level, 25% high school), max $5,000 per apprentice per year
• Fully refundable after being applied against taxes payable; also available to section 149–exempt corporations except Crown corporations; claimed on Schedule 384 + T2

Typical applicant

A Manitoba employer hiring apprentices, co-op students/graduates, journeypersons, or approved youth trainees, claiming a refundable wage credit on its corporate return

Verified against the official program page as of 2026-07-19. Programs change — always confirm current details with the program office before committing project spend.