Significant Investment Projects – Provincial agreements [R204(c) – T13]: Agreements and arrangements – International Mobility Program

In these instructions “officer” refers to employees of both Immigration, Refugees and Citizenship Canada (IRCC) and the Canada Border Services Agency (CBSA).

The instructions on this page should be reviewed in conjunction with

• Employer-specific work permits — General processing
• Conditions and validity period on work permits
• Public list of employers who have been non-compliant

In this situation, “province” legally refers to provinces and territories. Therefore, in these instructions, when “province” is used, it refers to both provinces and territories.

“Significant investment project” (SIP) means a new endeavour in an existing firm’s operations or the entrance of a firm that is beginning operations into a province that will result in a substantial improvement to the provincial labour market or economy, without displacing jobs for Canadians.

The SIP provision exists in 2 agreements as part of their respective Foreign Workers Annexes:

• the Canada–British Columbia Immigration Agreement (CBCIA)
  • There are 2 active SIP agreements currently in place, both under the CBCIA and supported by the Government of British Columbia: the first is for lululemon athletica, and the second is for Microsoft Vancouver.
• the Canada–Ontario Immigration Agreement

IRCC is responsible for assessing proposals from the provinces under the Significant Investment Projects section outlined in their respective foreign worker agreement or its annex. While the criteria for Labour Market Impact Assessment (LMIA) exemptions for significant investment projects are standard in all foreign worker agreements and their annexes, specific LMIA exemptions are project-based and, as such, will vary from one jurisdiction to another.

On this page

• Documentary evidence
• Specific projects
  • Microsoft Vancouver (also known as Microsoft Canada Excellence Centre) – British Columbia foreign workers annex
  • lululemon – Global Headquarters, Store Support Centres and Centre of Training Excellence (Vancouver)
• Work permit issuance in the Global Case Management System
• Spouse and common-law partner work permit eligibility
  • How to identify the work permit applications
  • Documentary evidence
  • Final decision
    • Approval
  • Renewals

Documentary evidence

The applicant must provide evidence that proves they meet the considerations of administrative exemption code T13 and will be able to perform the work being sought, as stated in the labour market impact assessment (LMIA)-exempt offer of employment. With the application for a work permit, officers should be satisfied that they have the following documentary evidence to make an assessment:

• a provincial letter of support stating
  • the name of the significant investment project
  • the full name and the date of birth of the individual
  • the job offer information
    • employer’s name
    • foreign worker’s intended occupation
    • work location
    • employment duration
• an LMIA-exempt offer of employment submitted in the Employer Portal (A#######) or through an approved alternate submission (as per the note on the Client screen)
  • The information in the offer of employment should match that in the provincial support letter.

Specific projects

Microsoft Vancouver (also known as Microsoft Canada Excellence Centre) – British Columbia foreign workers annex

Microsoft Vancouver is a development and training facility opened in Vancouver by the Microsoft Canada Development Centre (Microsoft Canada) in August 2014. Microsoft Vancouver is responsible for the execution of strategically important development projects and therefore represents a significant expansion of Microsoft’s global development footprint. It represents a significant investment by Microsoft in Vancouver that provides new regional job opportunities.

Most foreign nationals working or intending to work at Microsoft Vancouver are subject to the rules of the Temporary Foreign Worker Program, including the requirement to obtain an LMIA.

International trainees and core staff who support the global training program at Microsoft Vancouver are LMIA-exempt under the authority of the foreign worker annex of the Canada-British Columbia Immigration Agreement on the basis that

• these trainees are not entering the Canadian labour market or competing with Canadian workers
• the core staff are integral to facilitating the work being done by the global rotational employees

Microsoft international trainees (global rotational staff)

Microsoft Vancouver serves as an international training place for new Canadian and international Microsoft hires who require preparation prior to starting their jobs in various Microsoft facilities around the world. Because they are participating in Microsoft training activities only, international trainees are not entering the Canadian labour market or competing with Canadian workers. The work undertaken by these trainees serves only to enhance their knowledge for their future employment and is not considered to be work that a Canadian could otherwise do.

The Government of British Columbia will issue a signed letter of support to approved employees requesting that IRCC issue a 24-month work permit pursuant to paragraph R204(c).

Rotational staff are not eligible for a work permit extension.

Microsoft core staff

Core staff positions are essential to the training of the global rotational employees. The training of new global recruits is a fundamental activity of Microsoft Vancouver and a key driver for its establishment in Vancouver. Without a thriving and sustainable core workforce at the centre, the global rotational employee program could not exist, as there would be little or no development projects on which the rotational employees would be able to gain the necessary experience. Microsoft Canada sponsors some foreign national employees for permanent residence, making them part of the Canadian workforce, ideally well before the expiry of their 36-month work permit. Microsoft Canada and British Columbia are required to demonstrate a meaningful plan to transition foreign nationals recruited for core positions to permanent residence.

To be eligible, applicants must

• have an offer of employment submitted in the Employer Portal where the occupation is in Training, Education, Experience and Responsibilities (TEER) categories 0, 1, 2 or 3, if it was submitted on or after November 16, 2022

Core staff applications must be accompanied by 2 letters: one from Microsoft Canada and one from the Government of British Columbia.

• The Microsoft Canada letter will
  • state that the hiring of the core employee contributes to building or sustaining the centre’s capacity to be a robust development centre that can support the training of rotational employees
  • outline a plan to transition the employee to permanent residence
• The Government of British Columbia letter will
  • outline the province’s concurrence that the position contributes to building or sustaining the centre’s capacity to be a robust development centre that can support the training of the global recruits
  • commit British Columbia to nominating the foreign national for permanent residence through the Provincial Nominee Program as soon as that foreign national is eligible
  • request that IRCC issue a 36-month work permit pursuant to paragraph R204(c)

Core staff are eligible to apply for a work permit extension if they have submitted an application for permanent residence that has been not yet been finalized by the department, or if an Express Entry profile has been created.

lululemon athletica global headquarters, store support centres and Centre of Training Excellence – British Columbia foreign workers annex

A partnership has been established between lululemon athletica (lululemon) and the governments of British Columbia and Canada to grow its presence in Vancouver by bringing in high-skilled workers to its headquarters, creating a lululemon Centre of Training Excellence and expanding its store support centres. Under the Significant Investment Project (SIP) mechanism, lululemon will hire and attract experts both locally and abroad, who will enable lululemon’s growth within British Columbia, resulting in an overall increase in hires.

The Government of British Columbia will issue a letter of support to approved employees requesting that IRCC issue a 36-month work permit pursuant to paragraph R204(c).

To be eligible under the Significant Investment LMIA-exemption, applicants must have

• an offer of employment submitted in the Employer Portal from lululemon athletica in an occupation under TEER category 0, 1, 2 or 3. The offer must state
  • that the worker has a specialized skill and should identify what the skill is
  • the location of work duties as the headquarters location, the Vancouver store support centres or the lululemon Centre of Training Excellence in British Columbia
• a letter from the Government of British Columbia
  • stating the name of the project and the work location in British Columbia
  • outlining the province’s concurrence that the position contributes to building or sustaining lululemon’s operations
  • stating that this position has met the criteria of the Significant Investment Project Proposal
  • requesting that IRCC issue a 36-month work permit pursuant to paragraph R204(c)

Work permit issuance in the Global Case Management System (GCMS)

On the Application screen for employer-specific work permits, enter the information below.

Extensions: Work permit extensions under the Significant Investment Projects LMIA exemption may be permitted according to terms agreed to by IRCC and the respective jurisdiction. A new LMIA exemption work permit support letter from the province is required.

Spouse and common-law partner work permit eligibility

As of March 23, 2026, spouses and common-law partners of temporary workers under the Significant Investment Project – Canada–British Columbia Immigration Agreement are eligible to apply for an open work permit under subparagraph R205(c)(ii), – administrative code C41(for spouses of high-skilled workers) or administrative code C47 (for spouses of low-skilled workers), if the principal foreign national meets the following requirements:

• is authorized to work in Canada by reason of either a valid work permit or provisional approval (for which a letter of introduction has been issued) for a work permit under the authority of paragraph R204 (c), – administrative code T13, as per an active Significant Investment Project agreement
• is employed or, if only provisionally approved, will be employed in any high-skill occupation (TEER level 0, 1, 2, or 3) or any low-skilled occupation (TEER level 4 or 5)
• is physically residing or, if only provisionally approved, plans to physically reside in Canada while employed
• is in a genuine relationship with the applicant as a spouse or common-law partner

Applicants who are in Canada at the time of submission must

• have a valid temporary resident status (including being on maintained status under subsection R183(5)) or be eligible for restoration of status as a temporary resident be eligible to apply for a work permit from within Canada [R199].

The instructions above apply to all applications received on or after March 23, 2026.

How to identify the work permit applications

To identify applications submitted under this measure, applicants must enter the following code in the Job Title field when completing the online work permit application: SIPSPOUSEBC.

Documentary evidence

With the application for an open work permit, officers should be satisfied that they have the following documentary evidence to make an assessment:

1. evidence of a genuine relationship if the applicant is the spouse or common-law partner;
   • examples include, (but are not limited to) a marriage certificate or, Statutory Declaration of Common-Law Union [IMM 5409]
2. evidence that the principal foreign national holds a work permit or is approved for a work permit under the Significant Investment Projects – Provincial agreements [R204(c) – T13] category

   • a copy of the provincial letter the principal foreign national has received stating the name of the significant investment project, and a copy of the principal foreign national’s work permit or copy of their letter of introduction.

     If the spouse is applying with the principal foreign national as a family group, there is no need to include this evidence in their supporting documentation.

Final decision

Approval

Under the “Application” screen, officers should enter the following information in the specified fields.

Renewals

Spouses of SIP workers may renew their open work permit if they still meet the eligibility requirements above.