Intra-corporate (company) transferees (ICT) - CETA [R204(a) - T44, T42, and T41] and spouses or common-law partners [T45] - Agreements or arrangements – International Mobility Program

This section contains policy, procedures and guidance used by IRCC staff. It is posted on the department’s website as a courtesy to stakeholders.

In these instructions “officers” refers to employees of both Immigration, Refugees and Citizenship Canada and the Canada Border Services Agency.

The instructions on this page should be reviewed in conjunction with:

There are two different paragraphs in the Immigration and Refugee Protection Regulations (IRPR) where the work of a foreign national transferring from a position in a foreign enterprise to a Canadian enterprise with a qualifying relationship is described, both paragraphs fall within the International Mobility Program (IMP).

The Canada-European Union Comprehensive Economic and Trade Agreement (CETA) is an international agreement between Canada and the European Union (EU) member states , and as such any work permit applications are assessed under paragraph 204(a) of the Immigration and Refugee Protection Regulations (IRPR).

Paragraph 205(a) of the IRPR facilitates entry to Canada for all nationalities who are employed by a foreign multinational company and are entering Canada to undertake employment with a parent, subsidiary, branch, or affiliate of the foreign company as an ICT.

For more information on processing ICT work permit applications under R205(a), please see Intra-company transferees (ICT) [R205(a) – C61, C62, C63] - Canadian interests – International Mobility Program.

Eligibility

At the time of submitting their application, all ICTs must meet the following requirements:

be a citizen of a European Union member state;
be seeking employment in an executive or managerial capacity, a graduate trainee or one involving specialized knowledge;
be transferring to an enterprise in Canada (may be a subsidiary, branch or head company of the enterprise) that has a qualifying relationship with the foreign enterprise in the European Union member state where they are currently employed;
be currently employment at the foreign enterprise or be a partner in an enterprise where have been in continuous employment in a similar position outside Canada for at least 1 year (full-time) in the previous 3-year period from the date of initial application; and
has complied with existing immigration requirements for temporary entry.

The applicant must belong to one of the following categories:

Executives or senior managers (LMIA exemption code T44)
Graduate trainees (LMIA exemption code T42)
Specialized knowledge workers (LMIA exemption code T41)

Documentary evidence

The onus is on the foreign national to provide evidence that they meet the eligibility requirements of the exemption and will be able to perform the work being sought as stated in the IMP offer of employment.

The following documents are required:

proof of citizenship of a European member state;
evidence that the foreign national is currently employed by an enterprise outside of Canada that has a qualifying relationship with the Canadian enterprise where they are seeking employment;
confirmation that the foreign national has been employed continuously outside Canada by the enterprise for 1 year (full-time) within the 3-year period immediately preceding the initial date of application;
a letter of introduction from the employer that specifies
- the applicant’s current position in an executive or managerial capacity, as a graduate trainee or one involving specialized knowledge, including their title, place in the organization and job description
- in the case of “specialized knowledge,” evidence that the person has such knowledge and that the position in Canada requires such knowledge
- the position in Canada, (i.e., position, title, place in the organization, job description);
- intended duration of stay; and
- a description of the relationship between the enterprise in Canada and the enterprise in the EU
evidence that the business enterprise “is or will be doing business” in both Canada and an EU member state;
an offer of employment submitted through the Employer Portal or through alternate means if authorized
- The offer of employment provides confirmation of the pre-arranged employment
- the proposed employer in Canada;
- the profession for which entry is sought;
- details of the position (title, duties, duration of employment, arrangements as to payment); and
- the educational qualifications or alternative credentials required for the position.

Place of application

Foreign nationals who are exempt from the requirement for a temporary resident visa may apply for a work permit at the port of entry, as well as foreign nationals who otherwise meet the requirements of R198. For more information, see: Temporary Foreign Worker Program (TFWP) and International Mobility Program (IMP): Persons who may apply at a port of entry.

Foreign nationals may apply for a work permit from within Canada if they meet the conditions set out in section R199 of the Immigration and Refugee Protection Regulations.

Application assessment

Review of the offer employment

When assessing if the work permit application meets the requirements for a CETA, officers should review the offer of employment that appears under the Employment Details tab in the Global Case Management System (GCMS) for information provided by the employer or the matching fields on the IMM 5802 form (if the employer was authorized to use it).

Field	Considerations
LMIA Exemption Code	T44 – CETA – ICT – R204(a) – Executive or senior managers T42 – CETA – ICT – R204(a) – Graduate trainees T41 – CETA – ICT – R204(a) – Specialized knowledge workers T45 – CETA – ICT – R204(a) – Spouses or common-law partners
Requirements Exemptions Met	Information in this field or an attachment should provide a summary of the qualifying relationship between enterprises and qualifying employment of the foreign national. The employer can upload additional documents as part of this explanation. They are found in Incoming Correspondence titled ‘LMIA exemption explanation’
NOC and Job Title	Ensure that the occupational code and title are in the appropriate TEER for the occupation capacity. For example: TEER 0 or 1 for an executive
Duration	T44 - Executives and senior managers initial document maximum 3 years 2 year renewals allowable total period of stay may not exceed 7 years T42 – Graduate trainees initial document maximum 1 year extensions are not possible T41 - Specialized knowledge workers initial maximum 3 years 2 year renewals allowable total period of stay may not exceed 5 years
Duties and Job Requirements	These are the activities that the foreign national will be performing. Do they align with the occupation? Are there specific requirements that align with the ICT category of the applicant? Does the employer require more than the minimum amount of paid work experience?
Wages	Note: A mandatory wage assessment is not required for applicants under this category. However, for these applicants, wage remains an important indicator of specialized knowledge and should be taken into account as an important factor in an officer’s overall assessment, although officers should not refuse an application based on wage alone. There is no requirement that the foreign national be paid by the Canadian enterprise or in Canadian dollars.
Alternate Compensation Scheme	If there are any additional allowances provided outside of wages, it should be noted by the employer in this field. They cannot be included in wages. For example: a daily per diem may not be included as wages.
Minimum Education Requirements	For specialized knowledge workers there must be documentary evidence as proof that the applicant has the specialized training and experience to demonstrate that they have the proprietary knowledge and advanced expertise required. Are there additional or alternative requirements for this occupation defined in the NOC?
Other Training Required	The employer may indicate specialty training as a requirement.
Provincial/Federal Certification, Licensing or Registration	The employer should list any specific certification, licensing or registration required in Canada. Documented evidence should be provided with the application if the occupation is regulated by the province or territory; however, some occupations may require the foreign national to write an exam after they enter Canada, for example, for a licence from a regulated body or a first aid certificate.

Refer to Employer-specific work permits – General processing – International Mobility Program for further guidance.

Current and continuous employment

The foreign national must provide sufficient documentary evidence to show that on the day they applied they were employed in an executive or managerial capacity, or as a graduate trainee or a in position involving specialized knowledge. They must also demonstrate that their position in the foreign enterprise remains available to them throughout their period of time in Canada so that they might return to their position once their employment in Canada is completed.

In order to meet the requirement of 1 full year out of the 3 years immediately preceding the application, the foreign national has to have been employed continuously in a similar full-time position for at least 1 year by the multinational enterprise that is transferring them to Canada. That employment may not have been accumulated by part-time work equivalent to 1 year.

The employment may have been via payroll or by contract directly with the foreign enterprise. If they are directly contracted with the enterprise, they should be working only for the qualifying enterprise.

Note: Foreign nationals may qualify for a work permit in a different ICT category provided that they are able to demonstrate that the position in the foreign enterprise is equivalent to the position that they are applying for, and that they have the 1 year of experience in a similar full-time position with the foreign enterprise obtained in the 3 years immediately preceding the new work permit application.

Example: The foreign national worked for the foreign enterprise in an occupation requiring specialized knowledge for 2 years and then as a manager for 1 year. The foreign national originally entered Canada under the ICT managerial category for 1 year, but they are now submitting an extension application for a work permit under the ICT specialized knowledge category.

The foreign national may be eligible for a transfer in a specialized knowledge position in the Canadian enterprise since, at the time they submit the work permit extension application for their new role, they have 1 year of experience as a specialized knowledge worker within the last 3 years. In addition to this requirement, the foreign national would need to demonstrate that they hold a specialized knowledge position with the foreign enterprise.

If the Canadian enterprise promoted the foreign national to manager, but the foreign enterprise continues to hold available a position in a specialized knowledge capacity for the foreign national, they would not meet the at-level employment requirement.

Important: The foreign national must also demonstrate that they can perform the work sought under the new position [R200(3)(a)]. Work experience used to demonstrate the latter must not have been gained through the initial ICT work permit if it means the foreign national would not have complied with the conditions of their work permit.

Example: As per employer compliance conditions, the employer must ensure the foreign national is only performing work specified in the offer of employment. In addition, the foreign national has a specific occupation listed on their work permit.

A foreign national cannot perform duties that are at a different level than their stated occupation; doing so may result in the employer and the foreign national being found non-compliant with their conditions under the Immigration and Refugee Protection Act (IRPA) and IRPR.

As such, a foreign national issued an ICT work permit under the specialized knowledge category cannot perform the duties of an executive or manager, as this would result in non-compliance on the part of both the employer and the foreign national.

Occupational capacity – Executives or senior managers (LMIA exemption code T44)

This group includes foreign nationals in the executive or managerial capacity. In the National Occupational Classification this would the Training, Experience, Education and Requirements (TEER) categories of 0 or 1. There must be evidence that the Canadian operation’s size and organizational structure justifies the need for an executive or managerial function.

Executive capacity (TEER 0) means that the employee primarily:

directs the management of the enterprise or a major component or function of the enterprise;
establishes the goals and policies of the enterprise, component, or function;
exercises wide latitude in discretionary decision-making; and
receives only general supervision or direction from higher level executives, the board of directors, or stockholders of the enterprise.

Managerial capacity (TEER 1) means that the employee primarily:

manages the enterprise, a department, subdivision, a component or an essential function of the enterprise;
oversees and controls the work of:
- other managers or supervisors;
- professional employees, or
- an essential function within the enterprise
has the authority to recommend or to hire, fire or make other personnel decisions, such as promotion and leave authorization. Where they do not directly supervise employees, the supervise functions at a senior level within the hierarchy of the enterprise
exercises discretion over the day-to-day operations of the activity or function for which the employee has the authority.

Note: An essential function is indispensable or important to achieving the enterprise’s goals.

Exclusions

Persons who are in positions that are more accurately defined as lower-level management and who will perform functions that more accurately align with those of managing supervisors, supervisors, or persons with managerial sounding titles only, are not eligible under provisions for ICTs. A first line supervisor is not considered to be acting in a managerial capacity unless the employees they supervise are professionals.

Important: An executive or senior manager does not perform tasks or functions related to the manufacturing of a product or the delivery of a service. In addition, the organizational structure of the Canadian business must have a reasonable need for an executive or senior manager. The size of Canadian enterprise is an important factor to determine whether an executive or high-level managerial function is required and justified for the Canadian enterprise.

For example, an architect who incorporates a business and hires a secretary and a draughtsman is not automatically considered to be holding an executive or managerial position. In order to qualify as a senior manager or executive as described in the intra-company transferee category, the architect must be engaging in managerial or executive duties rather than purely architectural ones.

Establish a branch, subsidiary or affiliate enterprise

A foreign national transferring in an executive or managerial capacity to establish a branch, subsidiary or affiliate enterprise on behalf of the EU enterprise must show that the enterprise in Canada will be doing business and will be large enough to support a managerial or executive position during period of the foreign national’s work in Canada.

Factors such as the ownership or control of the enterprise, the premises of the enterprise, the investment committed, the organizational structure, the goods or services to be provided and the viability of the EU operation should be considered.

Intra-company transferees may be authorized to enter Canada for short term assignments and may divide work between Canada and the EU.

Length of stay: The lesser of 3 years or the length of the contract, with a possible extension of up to 24 months at the officer’s discretion, if the applicant is able to provide documentation that satisfies the processing officer of their need to have their stay extended.

Occupational capacity – Graduate trainees (LMIA exemption code T42)

Graduate trainee applicants must also:

possess a Bachelor or Baccalaureate degree, or a license at a professional level related to the intra-company activity
be temporarily transferred to an enterprise in Canada for career development purposes or to obtain training in business techniques or methods

Length of stay: The lesser of 1 year or the length of the contract.

Note: No extensions are permitted for graduate trainees applying under the same category and exemption.

Occupational capacity – Specialized knowledge workers (LMIA exemption code T41)

A foreign national applying as an intra-company transferees with specialized knowledge under the CETA provisions must possess “knowledge at an advanced level of expertise” and “advanced proprietary knowledge of the company’s product, service, research, equipment, techniques or management” in addition to meeting all other eligibility requirements applicable.

Important: Both qualifications must be met to be eligible under this exemption. Advanced proprietary knowledge alone, or advanced expertise alone, may result in a refusal. If a foreign national is not deemed key personnel having specialized knowledge, this may also result in a refusal. Simply being employed with a company for 1 year does not demonstrate the high degree of specialized knowledge required for the work permit category.

Advanced proprietary knowledge would require an applicant to demonstrate:

uncommon knowledge of the host firm’s products or services and their application in international markets; or
an advanced level of expertise or knowledge of the enterprise’s processes and procedures such as its production, research, equipment, techniques or management.

An advanced level of expertise is also required, which would require specialized knowledge gained through significant (meaning the longer the experience, the more likely the knowledge is indeed “specialized”) and recent (within the last 3 years) experience with the organization and used by the individual to contribute significantly to the employer’s productivity.

In assessing such expertise or knowledge, officers consider:

abilities that are unusual and different from those generally found in a particular industry and that cannot be easily transferred to another individual in the short-term;
the knowledge or expertise must be highly unusual both within the industry and within the host firm;
it must be of a nature such that the applicant’s proprietary knowledge is critical to the business of the Canadian branch and a significant disruption of business would occur without the applicant’s expertise; and
the applicant’s proprietary knowledge of a particular business process or methods of operation must be unusual, not widespread across the organization, and not likely to be available in the Canadian labour market.

Example: Skill in implementing an off-the-shelf product would not, by itself, meet the standard of specialized knowledge; unless, for example, the product is new or being highly customized to the point of being a “new” product. In other words, an ICT applicant is more likely to have truly specialized knowledge if they directly contribute to the (re)development of a product, rather than to the implementation of a pre-existing product.

Residence

Intra-company transferees are not necessarily required to re-locate to Canada; however, they are expected to actually occupy a position within the Canadian branch of the company. There should be a clear employer-employee relationship with the Canadian company, and the Canadian company should be directing the day-to-day activities of the foreign worker. This is especially important for workers working at client sites and not at the parent, branch, affiliate, or subsidiary.

Alternatively, officers should examine whether a foreign national not residing in Canada might better be classified as a business visitor, which includes provision of after-sales service. (For more information on after-sales or after-lease service see Business visitors.)

Issuance of short-term work permits for specific projects is permissible, whether the project is taking place at the company premises in Canada or at a client site (generally seen as applicable for persons the company needs to transfer for their specialized knowledge). Long-term work permits in the intra-company transferee category should not be issued for service personnel living outside Canada whom the company wishes to parachute into a client site of the international company on an as-needed basis.

Final decision

Approval

The work permit will be issued under the authority of paragraph R204(a).

In GCMS, under the Application screen, officers should enter the information below in the specified fields.

Field	Selection or input
Case type	52
Province of destination	The province of destination entered by the applicant should match the address of employment in the IMP offer of employment. This information is under the Employment Details – LMIA-exempt tab. If there is more than one location, officers should enter the primary location in the ‘province of destination’ field, and the secondary information in the ‘remarks’ field.
City of destination	The city of destination entered by the applicant should match the address of employment in the IMP offer of employment. This information is under the Employment Details – LMIA-exempt tab. If there is more than one location, officers should enter the primary location in the ‘city of destination’ field, and the secondary information in the ‘remarks’ field.
Exemption code	T44 – CETA – ICT – R204(a) – Executive or senior managers T42 – CETA – ICT – R204(a) – Graduate trainees T41– CETA – ICT – R204(a) – Specialized knowledge workers T45– CETA – ICT – R204(a) – Spouses or common-law partners This code is auto-populated from the IMP offer of employment. For further instruction, see Changes between the offer of employment and the work permit application
NOC	The NOC code is auto-populated from the IMP offer of employment.
Intended occupation	Job title This is auto-populated from the IMP offer of employment.
LMIA/LMIA-exempt #	“A” number from the work permit application. This number is auto-populated from the work permit application, and it is what is used to “match” in the Portal. If the work permit application was submitted on paper, the officer must manually enter the number.
Employer	Business operating name
Duration	T44 - Executives and senior managers initial document maximum 3 years 2 year renewals allowable total period of stay may not exceed 7 years T42 – Graduate trainees initial document maximum 1 year extensions are not possible T41 - Specialized knowledge workers initial maximum 3 years 2 year renewals allowable total period of stay may not exceed 5 years T45 – Spouses or common-law partners same validity date as the principal applicant Refer to Validity period for work permits
Processing Fees	Work permit processing fee Biometric fee (if applicable) Employer compliance fee – paid by employer with the IMP offer of employment. Note: Refund the Employer Compliance fee if the work permit is refused.

Note: If the employer is authorized to use an IMM 5802 form instead of completing the offer of employment through the Employer Portal, please see Employer-specific work permits – General processing – International Mobility Program.

Refusal

If an officer is not satisfied that all the requirements of R200, including the assessment under R204(a), are met, they must record their reasons and outline the rationale underlying the decision as well as the facts and elements considered. They must also provide an explanation for the decision in a case note.

A decision is reasonable and therefore defendable when another person is able to trace the decision maker’s reasoning, without encountering fatal flaws in the overarching logic, and is satisfied that there is a line of analysis within the given reasons that could reasonably lead the tribunal from the evidence before it to the decision maker’s conclusion.

The officer needs to engage with the documentary evidence that was provided by the applicant. Simply stating ‘I have reviewed the submissions and I am not satisfied that R204 is met’ is not sufficient for the another reasonable person to understand the logic of the decision without reviewing all of the evidence again.

Refusal reasons should clearly indicate which criteria or what requirement of R200 was not met and explain how the conclusion was reached.

For assistance, officers can follow the steps in Decision making: Standard of review and process for making a reasonable decision.

Refusal grounds in GCMS

The GCMS has standard text for refusal grounds. Officers should ensure that the refusal grounds selected for the refusal letter match the reasons that they have stated in their case note.

If an officer has reasonable grounds to believe that the applicant is not able to perform the work sought, they should select the paragraph “R200(3)(a) You were not able to demonstrate that you will be able to adequately perform the work you seek.” Officers should ensure that they clearly indicate in their refusal notes why they are not satisfied.

Given that there is no specific refusal ground for FTA categories in GCMS for when a officer is not satisfied that the criteria has been met, they should select the refusal ground “Other” and add a short explanation in the Comments field that they are not satisfied that section R200 or paragraph R204(a) are met.

Length of stay

Executives or senior management (LMIA exemption code T44)

The lesser of 3 years or the length of the contract, with a possible extension of up to 18 months at the officer’s discretion, if the applicant is able to provide documentation that satisfies the processing officer of their need to have their stay extended.

Graduate trainees (LMIA exemption code T42)

The lesser of 1 year or the length of the contract.

Important: No extensions are permitted for graduate trainees applying under the same category and exemption.

Specialized knowledge workers (LMIA exemption code T41)

Spousal provision(open work permit/LMIA exemption code T45)

In accordance with Annex 10-F of CETA, spouses or common-law partners of EU citizens who are intra-corporate (company) transferees to Canada are eligible for an open work permit for the same duration as their spouses’ work permit.

Note: There is no need for a worker to spend time employed outside of Canada before applying for a new work permit under a different ICT category, provided:

they can demonstrate the required work experience with the foreign enterprise under the new ICT category (i.e. 1 year of experience in the 3 years prior to the new work permit application) (See Current and continuous employment); and
they have not reached the limit on their total period of stay for their current ICT category (i.e. 5 years for specialized knowledge workers and 7 years for executives and managers).

This limit is cumulative across ICT categories (i.e. time spent working under one category will carry over and count towards the limit of another) and extensions beyond this limit cannot be issued, even under a different ICT category.

Example: A foreign national who is issued an ICT work permit as a specialized knowledge worker has been working in Canada for 3 years and would like to switch to an executive position within the Canadian enterprise. Assuming all other eligibility criteria are met at the time the foreign national applies for their work permit extension, their time working under their initial specialized knowledge work permit would still count towards the maximum 7-year duration for executive workers.

Once the limit has been reached they must complete 1 year of full-time employment in the company outside Canada if they wish to reapply as an intra-company transferee.

The foreign national must be able to demonstrate that their position in the foreign enterprise is equivalent to the new position in Canada that they are applying for and that they meet other all other eligibilities such as 1 year of employment in the same occupation in the 3 years preceding the new work permit application.

An application for a new position will be assessed against both the duties and responsibilities listed in the offer of employment for the new position and National Occupation Code (NOC) for the new position. The application may be refused if the officer is not satisfied that the foreign national can perform the work sought or that the job offer is genuine.

See the section above on Current and continuous employment for further information.

Page details

Date modified:: 2025-01-20

Language selection

Search