Study permits: Provincial or territorial attestation letters
This section contains policy, procedures and guidance used by IRCC staff. It is posted on the department’s website as a courtesy to stakeholders.
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Background
As of January 22, 2024, an intake cap is in place for study permit applications. Provinces and territories (PT) are allocated a portion of the total intake cap, which they distribute to designated learning institutions (DLIs) in their jurisdiction.
The provincial attestation letter or territorial attestation letter (PAL/TAL) is provided by the PT where the applicant plans to study, to confirm that the applicant has been assigned one of the cap spaces allocated to that PT. The PAL/TAL allows PTs to manage their allocations. For Quebec, the attestation of issuance of a Quebec Acceptance Certificate (CAQ) from the Ministère de l’Immigration, de la Francisation et de l’Intégration (MIFI) is considered to act as the PAL/TAL as long as it is valid.
The intake cap is established in Ministerial Instructions (MIs) for each allocation period, with respect to the processing of certain applications for a study permit made by a foreign national as a member of the student class. The MIs specify:
- the maximum number of study permit applications that IRCC may accept for processing
- categories of study permit applicants who are excepted from the PAL/TAL requirement
- that the maximum number of study permit applications to be accepted for processing can be amended in accordance with subsequent MIs
Under the MIs, a PAL/TAL is required by all study permit applicants unless they fall under an exception in the MIs. If a PAL/TAL is required and not provided at the time of application, the application will not be accepted for processing and processing fees will be returned.
2026 PAL/TAL requirement clarifications
The 2026 allocation period and corresponding Ministerial Instructions (MIs) are effective from January 1, 2026, at 00:00 EST until December 31, 2026, at 23:59 EST.
The 2026 study permit intake cap and PT allocations were announced on November 25, 2025.
Level of study
The MIs categorize “level of study” as follows:
- primary and secondary education
- post-secondary education (including vocational and technical training, and undergraduate programs)
- graduate education or above
Study permit extensions
In general, study permit extensions require a PAL/TAL unless they meet an exception.
Applicants do not require a PAL/TAL when they are seeking a study permit renewal to change their program of study if it is at the same DLI and within the same level of study (as categorized by the MIs and listed above). The exemption does not apply to those whose study permit has expired or been invalidated.
For example, a PAL/TAL is not required if the study permit extension application is for an in-Canada valid study permit holder who:
- is changing from one bachelor’s program to another at the same DLI, or
- is changing from a college program to a bachelor’s program at the same DLI, or
- is changing from a master’s program to a doctorate program at the same DLI, or
- has completed one program and applies for the renewal of their study permit for a new program at the same DLI and level of study if the application is submitted before their current study permit expires or within 90 days of the completion of their initial program of studies [R222(1)(a)], whichever comes first
A PAL/TAL is required if the study permit extension is for a study program:
- at a new DLI with the same level of study, for example, applicants changing DLIs but remaining at bachelor’s (post-secondary) level
- at a new DLI with a different level of study, for example, applicants changing DLIs when they go from K-12 (primary and secondary) to post-secondary studies
- at the same DLI but a different level of study, for example, applicant moving from a master’s (graduate) program to a post-secondary program
A new PAL/TAL is required if the applicant is applying for restoration of status.
Graduate-level programs
Graduate students who are changing from a master’s program to a doctorate program at the same DLI are considered to be remaining within the same level of study, as categorized in the MIs.
New for 2026 Applicants to degree-granting graduate programs at the master’s or doctoral level at public DLIs do not require a PAL/TAL. Per the 2026 MIs, “public designated learning institution” means a DLI as defined in section 211.1 of the Immigration and Refugee Protection Regulations (IRPR), that is also named as such by the department as outlined in the list of post-secondary DLIs.
Applicants pursuing degree-granting graduate programs at the master’s or doctoral level at a public DLI do not require a PAL/TAL, such as:
- applied master’s degrees, provided they are enrolling at a public DLI as defined above
- graduate degree programs in Quebec described as:
- maîtrise de recherche
- maîtrise professionnelle
- maîtrise avec essai
- doctorat
Important: Graduate programs at the master’s or doctoral level at private DLIs do not meet the exception and will require a PAL/TAL. Graduate programs that do not confer a degree will also require a PAL/TAL, such as:
- graduate programs that confer a diploma or certificate
- microprograms
- diplôme d’études supérieures spécialisées (DESS)
- graduate-level courses or pursuits undertaken by a visiting student
Joint programs that result in a single credential
Students pursuing a joint program at more than one DLI that results in a single credential require only one PAL/TAL, issued by the PT of the credentialling DLI. This applies only to programs that meet the definition of a joint program, with a single letter of acceptance issued for the full program.
These students may be issued one PAL/TAL from the PT of the credentialling DLI, and one study permit for the credentialling DLI for the entire duration of their studies or for the duration of their passport validity (whichever comes first).
The DLI issuing the credential must:
- issue the LOA with no academic conditions required to advance to the next DLI in the joint program
- complete the LOA verification activity
- complete the international student compliance regime report, which includes reporting on the student when they are studying at any other DLI that is part of the administration of the joint program
Exchange students
An “exchange student” means an international student who attends a Canadian DLI (host institution) under an exchange arrangement between the DLI and the foreign national’s learning institution outside of Canada (home institution). Exchange students do not pay tuition fees to the host institution. Exchange students applying for a study permit do not require a PAL/TAL.
Note: A “visiting student” means an international student at a foreign institution (home institution) who attends a post-secondary Canadian DLI for a determined period (not a full degree or program) with the intent of transferring the credits earned at the Canadian DLI back to their home institution.
- Visiting students are not covered under formal exchange agreements between institutions, and they do pay tuition fees to the host institution (namely, the DLI).
- Visiting students applying for a study permit require a PAL/TAL.
Important: “Visiting” graduate students are not included in the 2026 exception to the cap for master’s/doctoral degree programs at public DLIs:
- These visiting students require a PAL/TAL as they are attending the Canadian DLI for a defined period that does not correspond to full enrolment in a graduate degree program at the DLI.
- These visiting students also do not meet the definition of an “exchange student”; therefore, they cannot access the PAL/TAL exemption for exchange students.
Prerequisite courses and programs
Completion of prerequisite courses or programs may be required prior to starting some academic, professional or vocational programs. A study permit is not required if the program/course that the foreign national is attending is less than 6 months in duration and can be completed within the authorized stay permitted upon entry to Canada; however, the applicant may choose to apply for a study permit.
If a program has a prerequisite and the applicant submits a study permit application (irrespective of the duration of the program), a PAL/TAL is required for the prerequisite even if the main program of study falls under an exception (for example, a master’s degree program at a public DLI).
Applicants exempt from providing a Letter of Acceptance (LOA)
In situations where an LOA may not be required, a PAL/TAL is required unless the applicant meets an exception. Pursuant to subsection R219(2), a foreign national is not required to provide an LOA from a DLI if they:
- apply for a study permit before entering Canada and
- are an accompanying family member of a foreign national whose application for a work or study permit has been approved in writing before their entry to Canada
Processing instructions
These instructions are for the 2026 allocation period. Review the application’s received date and ensure that the correct requirements are being applied.
Applicants destined to Quebec
Applicants destined to Quebec must meet the province’s requirements. Unless excepted by Quebec’s Ministère de l’Immigration, de la Francisation et de l’Intégration (MIFI), applicants intending to take a course that lasts more than 6 months in Québec must obtain an attestation of issuance of a Quebec Acceptance Certificate (CAQ). In some cases, a CAQ is required even if a PAL/TAL is not.
A CAQ issued by Quebec is considered to act as the PAL/TAL as long as it is valid (that is, not expired).
- A valid CAQ acting as a PAL/TAL issued by Quebec before January 1, 2026, may be accepted for processing in the 2026 allocation year and will be counted towards Quebec’s 2026 allocation.
- A valid CAQ issued by Quebec may be re-used in subsequent study permit applications, if meeting the conditions below, until Quebec’s allocation has been reached.
Applicants can re-use their valid CAQ to apply for a study permit, regardless of the final decision on their previous application, unless one of the following scenarios applies:
- They are changing their level of study
- They are changing educational institutions, except if they:
- hold a valid CAQ issued before December 6, 2024, and are changing institutions at the same level of study
- are a minor child at primary or secondary level, unless their CAQ is linked to a specific educational institution
Applications that include a CAQ with an expiry date that is sooner than the expected date of completion of studies can still be accepted for processing provided that the CAQ is still valid at the time the application is received by IRCC.
- The corresponding study permit must only be issued for the duration that the CAQ remains valid (or validity of the travel document or other assessments, whichever is sooner).
- In these cases, students must apply for a study permit extension once in Canada for the remainder of their program of study, with a new CAQ.
If IRCC’s allocation to Quebec has been reached, no further applications with a CAQ will be accepted for processing for the remainder of the allocation period.
Secondary school level in Quebec
Canada recognizes that, in Quebec, vocational and professional training programs can be delivered at the secondary or post-secondary level. Certain vocational programs are delivered at the secondary level by training centres and lead to one of the following accreditations. Vocational programs leading to these accreditations meet the criteria for the exception (as secondary level programs), and applicants to these specific programs do not require a PAL/TAL:
- Diploma of Vocational Studies (DVS)
- In French: Diplôme d’études professionnelles (DEP)
- Attestation of Vocational Specialization (AVS)
- In French: Attestation de spécialisation professionnelle (ASP)
- Pre-Work Training Certificate (PWTC)
- In French: Certificat de formation préparatoire au travail (CFPT)
- Training Certificate for a Semiskilled Trade (TCST)
- In French: Certificat de formation à un métier semi-spécialisé (CFMS)
College of General and Professional Teaching (CEGEP) in Quebec
In Quebec, a CEGEP is a public school that provides the first level of post-secondary education. Applicants to this level of study require a PAL/TAL.