DAN Management and Organizational StudiesWestern Social Science

Tax Credits and Funding

Co-operative Education Tax Credit

These are intended as guidelines only and are not intended to replace the current tax legislation.

An eligible employer includes all corporations or unincorporated businesses with permanent establishments in Ontario subject to Ontario corporate income tax or Ontario personal income tax.  Members of a partnership may share the CETC for each qualifying work placement.  Limited partners are not entitled to this credit; however, the general partners of a limited partnership are entitled to share the credit.