Co-op Education and Apprenticeship Tax Credit Regulation

Co-op Education and Apprenticeship Tax Credit Regulation, M.R. 54/2004 The Income Tax Act , C.C.S.M. c. I10 DEFINITIONS Definitions 1(1) The following definitions apply in this regulation. "approved institution" means a post-secondary educational institution that offers one or more co-operative education programs, holds a work placements permit and is authorized by the Minister of Finance to issue completed work placement certificates in accordance with this regulation. (« établissement agréé ») "co-operative education program" means a program or course of study that formally integrates students' academic studies with qualifying work placements. (« programme d'enseignement coopératif ») "employer" means (a) for the purpose of subsection (2) and section 4, a taxpayer or partnership that employs a student in a qualifying work placement; (b) for the purpose of subsection (3) and section 5, a taxpayer or partnership that employs a qualifying graduate for a period of qualifying employment; and (c) for the purpose of subsection (4) and section 5.1, a taxpayer or partnership that employs a qualifying journeyperson for a period of qualifying employment. (« employeur ») "period of qualifying employment" means (a) in relation to the employment of a qualifying graduate, a period of employment that meets the requirements of subsection (3); and (b) in relation to the employment of a qualifying journeyperson, a period of employment that meets the requirements of subsection (4). (« période d'emploi admissible ») "qualifying graduate" means a person who has received a degree, diploma or other certificate of completion for completing a co-operative education program. (« diplômé admissible ») "qualifying journeyperson" means a person who holds a certificate of qualification as a journeyperson in a designated trade under The Apprenticeship and Trades Qualification Act . (« compagnon admissible ») "qualifying work placement" means a work placement that meets the requirements set out in subsection (2). (« stage en milieu de travail admissible ») "seasonal lay-off" of a person means a temporary lay-off of the person, for not longer than three months, that occurs because the amount of available work is reduced and the reduction is a typical reduction, occurring at the same time each year for technical, seasonal or market reasons, for employers in the industry or trade in which the person is employed. (« mise à pied saisonnière ») "work placements permit" means a permit issued under section 3 to an educational institution for a co-operative education program. (« permis de stages en milieu de travail ») 1(2) A work placement qualifies for the purpose of this regulation if (a) it is a work placement (i) under a co-operative education program accredited with the Canadian Association for Co-operative Education, and (ii) under which the student's work is to be performed primarily in Manitoba; or (b) it meets the following requirements: (i) it has been developed or approved by an approved institution, (ii) it satisfies the conditions or restrictions, if any, imposed by the Minister of Advanced Education and Training under the institution's work placements permit, (iii) it is for a term of at least 10 consecutive weeks, (iv) the student is employed by the employer on a full-time basis throughout the term of the work placement, (v) the student is entitled to salary or wages for work performed under the work placement, (vi) the student is required to engage in productive work, and not just observe the work of others, (vii) the student's work is to be performed primarily in Manitoba for an employer who is resident in Manitoba or has a permanent establishment in Manitoba, (viii) the institution is satisfied that most of the student's work will provide training or work experience that is directly related to and reinforces the goals of the co-operative education program, (ix) satisfactory completion of the work placement will earn the student a credit toward his or her degree or other certification in the co-operative education program, (x) the time spent in periods of work experience is at least 20% of the time spent in academic study. 1(3) A period of employment of a qualifying graduate qualifies for the purpose of this regulation if (a) it is a 12-month period of employment throughout which the graduate is employed in a permanent position, and not in a position for a specified term or completion of a specified task or project; (b) the employment is full-time (at least 35 hours per week); (c) the work is to be performed primarily in Manitoba for an employer who is resident in Manitoba or has a permanent establishment in Manitoba; (d) the work is closely related to the subject matter of the co-operative education program completed by the graduate, or requires skills and knowledge acquired in that program; (e) the period of employment begins at the beginning of a pay period that begins (i) within 18 months after the graduate completed the co-operative education program, if the employer has not claimed a credit under subsection 10.1(5) of the Act for a previous period of employment in relation to that graduate, or (ii) immediately after the end of the previous period of employment for which the employer has claimed a credit under subsection 10.1(5) of the Act in relation to that graduate; and (f) the graduate is resident in Manitoba on December 31 within the 12-month period referred to in clause (a). 1(4) A period of employment of a qualifying journeyperson qualifies for the purpose of this regulation if (a) throughout the period the journeyperson is employed in a permanent position, and not in a position for a specified term or completion of a specified task or project; (b) the employment is full-time (at least 35 hours per week); (c) the work is to be performed primarily in Manitoba for an employer who is resident in Manitoba or has a permanent establishment in Manitoba; (d) the work is in, or closely related to, the trade in which the journeyperson is certified; (e) the period of employment begins at the beginning of a pay period that begins (i) within 18 months after the journeyperson becomes a qualifying journeyperson, if the employer has not claimed a credit under subsection 10.1(6.1) of the Act for a previous period of employment in relation to the journeyperson, or (ii) immediately after the end of the previous period of employment for which the employer has claimed a credit under subsection 10.1(6.1) of the Act in relation to the journeyperson; (f) the period comprises (i) 12 consecutive months of continuous employment, or (ii) two periods of continuous employment totalling 12 months, one ending immediately before a seasonal lay-off and the other beginning immediately after the lay-off; and (g) the journeyperson is resident in Manitoba on December 31 within the 12-month period referred to in clause (f). 1(5) Despite subsections (3) and (4), if an employee is both a qualifying graduate and a qualifying journeyperson, the employer may choose whether to include a period of the person's employment in (a) a qualifying period of employment under subsection (3); or (b) a qualifying period of employment under subsection (4); but not both. M.R. 17/2007 ; 106/2009 ; 115/2025 WORK PLACEMENTS PERMIT Application for work placements permit 2(1) A post-secondary educational institution that operates a co-operative education program may apply to the Minister of Advanced Education and Training for a work placements permit. 2(2) The application form, which is to be in a form approved by the Minister of Advanced Education and Training, must require the applicant to provide the following information: (a) the name of the co-operative education program; (b) the name and address of the institution offering the program; (c) the name of the dean, program director or other person who is responsible for the program and has the authority to sign the application form on behalf of the institution; (d) the purpose of the program and the type of degree or other certification awarded to successful students; (e) the number of students enrolled in the program; (f) the number of work placements intended to be made over the ensuing semester or year, which must not be more than five times the number of students enrolled in the program; (g) information regarding how each work placement will be monitored with respect to (i) the student's attendance, performance and salary or wages paid for work performed under the work placement, and (ii) the relevance of the work performed to the degree or other certification to be obtained; (h) information about the persons responsible for monitoring the work placement, including their name, position, workplace, and a description of their roles, powers and responsibilities in relation to the work placement; (i) the types of businesses that are expected to participate in the program, and the method for recruiting them to participate; (j) any other information that the Minister of Advanced Education and Training requires for issuing work placements permits or the Minister of Finance requires for the administration of the co-operative education tax credit. 2(3) The application form must be signed by the person referred to in clause (2)⁠(c), and must include an undertaking by the institution to (a) ensure that it will monitor each work placement sufficiently to determine whether it meets the requirements for a qualifying work placement; (a.1) issue to each graduand of the co-operative education program a certificate, in a form approved by the Minister of Advanced Education and Training, that sets out the name of the program and his or her anticipated date of graduation; (b) issue, upon completion of each qualifying work placement, a completed work placement certificate unless the total number of certificates issued would exceed the maximum number to be issued as set out in the work placements permit; and (c) provide information about the work placements and students to the Minister of Advanced Education and Training upon request. M.R. 17/2007 ; 115/2025 Minister may issue work placements permit 3(1) The Minister of Advanced Education and Training may issue a work placements permit to a post-secondary educational institution that applies for it in accordance with this regulation. 3(2) The permit must set out the following information: (a) the name of the co-operative education program; (b) the number of qualifying work placements approved by the minister for that program and the time frame for which they are approved; (c) whether the permit replaces a previously issued permit; (d) any restrictions or conditions that the minister thinks should be imposed on the work placements authorized by the permit. M.R. 17/2007 ; 115/2025 PROOF OF COMPLETED WORK PLACEMENT Completed work placement certificate 4(1) Upon completion of a qualifying work placement, the employer may apply to the approved institution for a completed work placement certificate. 4(2) The application must be signed by the student and by a person supervising the student on behalf of the employer and submitted to the approved institution in which the student is enrolled. 4(3) The application must contain the following information: (a) the name and address of the employer, and its business number for income tax purposes; (b) the name and contact information of the person responsible for supervising the student in the workplace; (c) the student's name, social insurance number, and address during enrolment in the co-operative education program; (d) the name of the co-operative education program in which the student is enrolled; (e) the date the work placement began and the date it was completed by the student; (f) a statement of the salary or wages paid to the student for the services provided under the work placement; (g) the location or locations at which most of the work was performed under the work placement; (h) any other information the approved institution requires for the proper administration of its co-operative education program; (i) any other information that the Minister of Finance requires for the proper administration of this regulation or the co-op education and apprenticeship tax credit or for evaluating the effectiveness of the tax credit. 4(4) Upon receipt of the application and being satisfied that the student has completed a qualifying work placement, the approved institution must issue a completed work placement certificate to the employer, and provide a copy of the certificate to the minister. 4(5) Despite subsection (4), the approved institution must not issue a completed work placement certificate if it has already issued all the completed work placement certificates it is allowed to issue under its work placements permit. 4(6) The completed work placement certificate must be in a form approved by the Minister of Finance, be signed on behalf of the approved institution by the person referred to in clause 2(2)⁠(c), and contain the following information: (a) the name and address of the institution; (b) the name and identifier of the co-operative education program; (c) statements certifying that (i) the student has satisfactorily completed the work placement, (ii) the completed work placement was a qualifying work placement throughout the period of the placement, and (iii) the completed work placement has resulted in a credit toward the student's degree or other certification under the co-operative education program; (d) the student's name, social insurance number, and address during enrolment in the co-operative education program; (e) the name and address of the employer, and its business number for income tax purposes; (f) the name and contact information of the person responsible for supervising the student in the workplace; (g) the location or locations at which most of the work was performed under the work placement; (h) the date the work placement began and the date it was completed by the student; (i) a statement of the salary or wages paid to the student for the work performed under the work placement; (i.1) a statement of the government assistance, if any, received or receivable by the employer in respect of the work placement or the student's salary and wages; (j) any other information that the Minister of Finance requires for the proper administration of this regulation or the co-op education and apprenticeship tax credit or for evaluating the effectiveness of the tax credit. 4(7) If a student fails to satisfactorily complete a work placement, the Minister of Finance may, upon application by the approved institution accompanied by a description of the circumstances and the reason for the failure, authorize the institution to issue the completion of work placement certificate if he or she is satisfied that (a) the failure occurred through no fault of the employer; and (b) a substantial portion of the work to be performed under the work placement was performed by the student. M.R. 106/2009 PROOF OF PERIOD OF QUALIFYING EMPLOYMENT OF CO-OP GRADUATE Application re period of qualifying employment 5(1) An employer may apply to the Minister of Finance for a statement certifying a period of employment of a qualifying graduate to be a period of qualifying employment. 5(2) The application must be in a form approved by the Minister of Finance, must be signed by the employer and the qualifying graduate, and must include the following information: (a) the name and address of the employer, and the employer's business number for income tax purposes; (b) the name and contact information of the individual responsible for administering the pay and benefits of the qualifying graduate; (c) the name, social insurance number and address of the graduate; (d) the name and identifier of the co-operative education program completed by the graduate, the date of that completion, and the name and address of the institution that provided the program; (e) the start and end dates of the period of qualifying employment; (f) information about the employment demonstrating how it satisfies the requirements of subsection 1(3), including a listing of the locations at which the graduate performed work during the period of employment; (g) a statement of the employer certifying that the period of employment is a qualifying period of employment; (h) a statement of the salary or wages paid to the graduate for the period of employment; (h.1) a statement of the government assistance, if any, received or receivable by the employer in respect of the graduate's salary and wages for the period; (i) any other information that the Minister of Finance requires for the proper administration of this regulation or the co-op education and apprenticeship tax credit or for evaluating the effectiveness of the tax credit. 5(3) The application must be accompanied by a copy of the graduate's degree, diploma or certificate of completion, or other proof of graduation. 5(4) If a qualifying graduate fails to complete a qualifying period of employment, the Minister of Finance may, upon application by the employer accompanied by a description of the circumstances and the reason for the failure, issue a statement certifying a period of employment to be a 12-month qualifying period of employment if (a) the Minister of Finance is satisfied that the failure occurred through no fault of the employer; (b) the period of employment satisfies all the requirements of subsection 1(3); and (c) the wages and salary to be claimed under subsection 10.1(5) of the Act for the 12-month period consist only of the wages and salary paid to the graduate for the portion of that period that the requirements of subsection 1(3) — other than the requirement for the period of employment to be a 12-month period — were satisfied. M.R. 17/2007 ; 106/2009 PROOF OF PERIOD OF QUALIFYING EMPLOYMENT OF JOURNEYPERSON Certificate re period of qualifying employment 5.1(1) An employer may apply to the Minister of Finance for a statement certifying a period of employment of a qualifying journeyperson to be a period of qualifying employment. 5.1(2) The application must be in a form approved by the Minister of Finance, must be signed by the employer and the qualifying journeyperson, and must include the following information: (a) the name and address of the employer, and the employer's business number for income tax purposes; (b) the name and contact information of the individual responsible for administering the pay and benefits of the journeyperson; (c) the name, social insurance number and address of the journeyperson; (d) the name and identifier of the apprenticeship program completed by the journeyperson, and the number and date of issue of the certificate of qualification held by the journeyperson; (e) the start and end dates of the period of qualifying employment; (f) if the period of employment includes a seasonal lay-off, the start and end dates of the lay-off; (g) information about the employment demonstrating how it satisfies the requirements of subsection 1(4), including a listing of the locations at which the journeyperson performed work during the period of employment; (h) a statement of the employer certifying that the period of employment is a qualifying period of employment; (i) a statement of the salary or wages paid to the journeyperson for the period of employment; (j) a statement of the government assistance, if any, received or receivable by the employer in respect of the journeyperson's salary and wages for the period; (k) any other information that the Minister of Finance requires for the proper administration of this regulation or the co-op education and apprenticeship tax credit or for evaluating the effectiveness of the tax credit. 5.1(3) If a qualifying journeyperson fails to complete a period of employment, the Minister of Finance may, upon application by the employer accompanied by a description of the circumstances and the reason for the failure, issue a statement certifying a period of employment to be a qualifying period of employment if (a) the Minister of Finance is satisfied that the failure occurred through no fault of the employer; (b) the period of employment satisfies all the requirements of subsection 1(4) other than clause 1(4)⁠(f); and (c) the wages and salary to be claimed under subsection 10.1(6.1) of the Act for the 12-month period consist only of the wages and salary paid to the journeyperson for the portion of that period that the requirements of subsection 1(4) — other than clause 1(4)⁠(f) — were satisfied. M.R. 106/2009 REFUND FOR TAX-EXEMPT EMPLOYER Exempt taxpayer may apply for refund 6(1) A taxpayer who (a) is exempt from tax under Part I of the Income Tax Act (Canada); and (b) is deemed by section 10.1 of the Act to have paid an amount on account of tax for a taxation year; may apply for a refund of that amount. 6(2) The application may be made by filing, in accordance with section 150 of the Income Tax Act (Canada), the type of income tax return that the applicant would be required to file under that section if he or she were not exempt from tax and filing, along with that return, the statement obtained under clause 10.1(7)⁠(b) of The Income Tax Act . 6(3) The application must include a calculation of the amount the taxpayer is deemed by subsection 10.1(1) of the Act to have paid on account of tax for the taxation year, and (a) if the amount includes a tax credit for a qualifying work placement, the statement obtained under subsection 10.1(7) in respect of that placement; and (b) if the amount includes a tax credit for a period of qualifying employment of a qualifying graduate, the statement obtained under subsection 10.1(7) of the Act in respect of that employment. M.R. 17/2007