This section contains policy, procedures and guidance used by IRCC staff. It is posted on the department’s website as a courtesy to stakeholders.
On this page
- Provincial or territorial attestation letter (PAL/TAL)
- Exceptions to the requirement to provide a PAL/TAL
Provincial or territorial attestation letter (PAL/TAL)
On January 22, 2024, the Minister of Immigration, Refugees and Citizenship Canada (IRCC) announced that the department would set an intake cap on international student permit applications.
The study permit cap is established in the Ministerial Instructions (MIs) 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
- certain categories of study permit applications that are excluded from the MI requirements
- the fact that these can be amended in accordance with any subsequent MIs
As per the corresponding MIs, the allocation periods and study permit cap are:
| Allocation period | Start date and time | End date and time | Maximum number of study permit applications |
|---|---|---|---|
| 2024 | January 22, 2024, at 8:30 AM EST | January 21, 2025, at 11:59 PM EST | 606,250 |
| 2025 | January 22, 2025, at 12:00 AM EST | December 31, 2025, at 11:59 PM EST | 550,162 |
Provinces and territories (PTs) are allocated a portion of the total study permit cap which they can distribute to designated learning institutions in their jurisdiction. A provincial attestation letter or territorial attestation letter (PAL/TAL) is a letter provided by the PT where the applicant plans to study confirming that the applicant has been assigned 1 of the spaces allocated to the PT.
The PAL/TAL allows PTs to manage their allocations and is required by all study permit applicants unless they fall under an exception. If a PAL/TAL is required and not provided at the time of application, the application must not be accepted into processing.
Applicants destined for Quebec
Applicants applying to study in Quebec must submit an attestation of issuance of a Quebec Acceptance Certificate (CAQ) from the Ministère de l’Immigration, de la Francisation et de l’Intégration (MIFI).
Note: For Quebec, a CAQ is considered to act as the PAL/TAL as long as it is valid. For the 2025 allocation year, a study permit application submitted with a valid CAQ that was issued before January 22, 2025, must be accepted for processing according to the current 2025 Ministerial Instructions, and will be accounted for under Québec’s 2025’s allocation.
As of February 13, 2024, all CAQs include the following sentence:
This attestation letter confirms that the applicant has a place in Quebec’s share of the distribution of study permit applications or is exempt from it.
This sentence allows the CAQ to meet the PAL/TAL requirements. All CAQs issued after February 13, 2024, will include that sentence even if the applicant is PAL/TAL exempt. As such, officers must assess PAL/TAL requirements on a case-by-case basis.
CAQs issued before February 13, 2024, do not include the above sentence. As per MIFI’s instructions for students, applicants with the old version must request an updated CAQ for their new study permit application.
If a client requires a PAL and the above sentence is not included on the CAQ provided and they do not meet an exception, their application must not be accepted for processing and processing fees must be refunded.
Note: If an applicant meets the exception criteria from the cap, their application should be accepted for processing irrespective of whether the sentence is included in their CAQ.
Applications received between February 13, 2024, and March 19, 2024, will not be identified in the Global Case Management System (GCMS) with a special program code (SPC) that identifies the application as having a PAL/TAL or meeting an exception. Processing officers will be required to verify each CAQ to ensure the additional sentence has been included for those applicants within the scope of the ministerial instructions.
Note for Canada Border Services Agency officers at ports of entry (POEs): Applicants referred to under section 214 [application on entry] of the Immigration and Refugee Protection Regulations (IRPR) seeking a study permit for 6 weeks to enter Canada and obtain a CAQ under section 20(5) of the Quebec Immigration Regulation must meet an exception to the PAL requirement to be eligible.
A note should be entered in GCMS in the Notes tab: “Applicant issued study permit to obtain CAQ within 6 weeks. New study permit and fees required.”
Exceptions to the requirement to provide a PAL/TAL
As stipulated in the Ministerial Instructions, certain categories of study permit applications are excluded from the requirement to provide a PAL/TAL. These exceptions may be amended by any subsequent MIs signed by the Minister.
Applications received during the validity of each MI are subject to the exceptions in force at that time. Therefore, when assessing whether an applicant requires a PAL/TAL, officers should confirm the received date of the application and cross-reference with the exceptions in the relevant MI.
Important: There are some situations where applicants who meet an exception related to subsection 215(1) [application after entry] or 215(2) [family members] of the IRPR may apply using the outside of Canada application (IMM1294 Application for a Study Permit Made Outside of Canada) even though they reside in Canada.
Exceptions for the 2024 allocation period
The 2024 allocation period began on January 22, 2024, at 8:30 AM EST and will end on January 21, 2025, at 11:59 PM EST.
In total 4 MIs, with varying exceptions, were signed in 2024:
- MI70 – valid from January 22, 2024, to June 25, 2024
- MI75 – valid from June 26, 2024, to August 25, 2024
- MI77 – valid from August 26, 2024, to October 9, 2024
- MI79 – valid from October 10, 2024, to January 21, 2025
The table below summarizes which PAL/TAL exceptions are applicable based on the application received date.
| Exception in Ministerial Instructions | January 22, 2024, and June 25, 2024 (inclusive) | June 26, 2024, and August 25, 2024 (inclusive) | August 26, 2024, and October 9, 2024 (inclusive) | October 10, 2024, and January 21, 2025 (inclusive) |
|---|---|---|---|---|
| Study permit applications referred to in subsection 215(1) of the Regulations;
Study permit applicants who, after entering Canada:
|
Yes | No | No | No |
| Study permit applications referred to in subsection 215(2) of the Regulations;
Study permit applicants in Canada who are the family members, as per R1(3), of a foreign national who resides in Canada if the foreign national
|
Yes | Yes | Yes | Yes |
| Study permit applications received from foreign nationals planning to study at the primary school or secondary school level | Yes | Yes | Yes | Yes |
| Study permit applications received from foreign nationals planning to study in a graduate degree program at the master’s or doctoral level | Yes | Yes | Yes | Yes |
| Study permit applications referred to in subsection 182(1) of the Regulations from foreign nationals whose previous status was that of a student
Foreign nationals applying to restore their status as a student within 90 days of losing their status as a result of failing to comply with a condition imposed under R185(a), (b)(i) to (iii) or (c) |
No | Yes | Yes | Yes |
| Study permit applications referred to in paragraphs 215(1)(a), (b), (d), (e) and (g) of the Regulations;
Study permit applicants who, after entering Canada:
|
No | Yes | Yes | Yes |
| Study permit applications referred to in paragraph 215(1)(c) of the Regulations;
Study permit applicants who, after entering Canada: unless the foreign national holds a work permit issued under the International Experience Canada (IEC) program |
No | Yes | Yes | Yes |
| Study permit applications referred to in subparagraphs 215(1)(f)(i) and (ii) of the Regulations;
Study permit applicants who, after entering Canada:
|
No | Yes | Yes | Yes |
| Study permit applications received from foreign nationals planning to study at a designated learning institution referred to in subparagraph 211.1(a)(i) of the Regulations
A designated learning institution that is a learning institution that is administered by a federal department or agency |
No | Yes | Yes | Yes |
| Study permit applications received from foreign nationals who are recipients of a scholarship for non-Canadians administered and funded by Global Affairs Canada | No | Yes | Yes | Yes |
| Study permit applications received from foreign nationals who are eligible to apply for an exemption from study permit requirements based on the provisions of a public policy issued by the Minister of Citizenship and Immigration under section 25.2 of the Act as part of a migration response to a crisis or other pressure | No | Yes | Yes | Yes |
| Study permit applications received from foreign nationals who have been selected by their designated learning institution to participate in the Francophone Minority Communities Student Pilot | No | No | Yes | Yes |
| Study permit applications received from foreign nationals who are eligible to apply for an exemption from study permit requirements based on the provisions of the Temporary public policy to exempt certain Indigenous persons and their family members from temporary residence requirements | No | No | No | Yes |
Exceptions for the 2025 allocation period
The MI specifying exceptions for the 2025 allocation period came into effect on January 22, 2025, at 12:00AM EST and is valid until December 31, 2025, at 11:59 PM EST.
Important: the new 2025 MI has removed several exceptions that were in place in the 2024 allocation period. This includes:
- Most study permit extensions:
- referred to in paragraphs 215(1)(a), (b), and (g) of the Regulations
- referred to in paragraph 215(1)(c) of the Regulations (non-IEC work permits)
- Family members of foreign nationals referred to in subsection 215(2) of the Regulations
- Graduate students: applicants planning to study in a graduate degree program at the master’s or doctoral level. Although graduate students are no longer PAL/TAL exempt, officers must ensure that the ‘level of study’ in GCMS is correctly entered as either:
- University – Doctorate
- University – Master’s Deg.
Note: Graduate level programs that do not confer a degree should be entered in GCMS as “University – Other Studies”.
- Visiting students: received from visiting students, where there is no exchange agreement between the foreign national’s home institution and a Canadian DLI.
- Restoration: referred to in subsection 182(1) of the Regulations from applicants whose previous status was that of a student.
Study permits: Provincial or territorial attestation letters
Officers must be mindful of the received date of the application, and assess PAL/TAL requirements accordingly.
The table below summarizes which PAL/TAL exceptions for the 2025 allocation period are applicable based on the application received date.
| Exception in Ministerial Instructions and reference to the regulations |
Applicable to applications received on or after January 22, 2025 |
|---|---|
| referred to in paragraphs 215(1)(a) and (b)
Study permit applicants who, after entering Canada:
and are seeking to extend their study permit at the same designated learning institution (DLI) and in the same level of study as the existing study permit |
Yes |
| referred to in paragraphs 215(1)(d) and (e) of the Regulations
Study permit applicants who, after entering Canada:
|
Yes |
| referred to in paragraph 215(1)(g), if the applicant is described in paragraph 207(b), (c) and (d)
Study permit applicants who, after entering Canada:
|
Yes |
| received from foreign nationals applying for a study permit as an exchange student at a designated learning institution
An “exchange student” means an international student who attends a DLI under an exchange arrangement between the DLI and the foreign national’s learning institution outside of Canada, where the exchange student does not pay tuition fees to the DLI in Canada. |
Yes |
| received from foreign nationals applying for a study permit at the primary school or secondary school level | Yes |
| received from foreign nationals planning to study at a designated learning institution referred to in subparagraph 211.1(a)(i) of the Regulations
A designated learning institution that is a learning institution that is administered by a federal department or agency |
Yes |
| received from foreign nationals who are recipients of a scholarship for non-Canadians administered and funded by Global Affairs Canada | Yes |
| received from foreign nationals who have been selected by their designated learning institution to participate in the Francophone Minority Communities Student Pilot | Yes |
| received from foreign nationals who are in Canada or entering Canada and are exempt from certain study permit requirements as set out in the provisions of a public policy issued by the Minister of Citizenship and Immigration under section 25.2 of the Act as part of a migration response to a crisis or other pressure | Yes |
| received from foreign nationals who are exempt from certain study permit requirements as set out in the provisions of the Temporary public policy to exempt certain Indigenous persons and their family members from temporary residence requirements | yes |
PAL/TAL requirement clarifications
Graduate level programs (including in Quebec)
Important: This clarification only applies to the 2024 allocation period.
Only applicants to graduate level programs that confer a degree are included in the exception to the cap and therefore do not require a PAL/TAL. Although graduate students are PAL/TAL exempt, officers must ensure that the ‘level of study’ in GCMS is correctly entered as either:
- University – Doctorate
- University – Master’s Deg.
Graduate-level programs that do not confer a degree (for example, those that confer a diploma or certificate), including microprograms and a diplôme d’études supérieures spécialisées (DESS), are not included in the exceptions and therefore require a PAL/TAL. Officers must ensure that the ‘level of study’ in GCMS is correctly entered as “University – Other Studies”.
Quebec uses its own terminology for its graduate degree programs. The following terms are included in the exception and therefore do not require a PAL/TAL:
- maîtrise de recherche
- maîtrise professionnelle
- maîtrise avec essai
- doctorat
Applied master’s degrees
Important: This clarification only applies to the 2024 allocation period.
Applicants pursuing an applied master’s degree are included in the exception to the cap and therefore do not require a PAL/TAL. For example
- in British Columbia, the provincial College and Institute Act allows provincial institutes to offer applied degrees at the master’s level
- other jurisdictions may introduce legislation that will extend to additional applied degrees in the future
Study permit extensions
Important: This clarification only applies to the 2025 allocation period.
Only students seeking to extend their studies at their current DLI and in the same level of study are included in the exception to the cap and therefore do not require a PAL/TAL.
Under the exception, students can change their program of study as long as it is at the same DLI and level of study, for example, a student applying to change from a bachelors in Political Science to a bachelors in Global Studies at the same DLI.
To determine if an applicant meets this exemption officers should cross-reference the DLI (name and number) and level of study indicated on their previous study permit in the Global Case Management System (GCMS) to the current application.
A new PAL/TAL is required if the study permit extension is for:
- the same DLI with a different level of study
- for example, applicants changing from bachelors to masters
- a new DLI with the same level of study
- for example, applicants changing DLIs but remaining at bachelors level
- a new DLI with a different level of study
- for example, applicants changing DLIs to begin their masters
Joint programs
Important: This clarification only applies to the 2025 allocation period.
Only 1 PAL/TAL is required if the applicant intends to pursue a joint program:
- at 1 DLI (same name and number) with
- the same level of studyand
- in the same province or territory (PT).
However, if the joint program requires the student to study in more than 1 PT, a PAL/TAL is required from each PT they intend to study in.
If the joint program involves more than 1 post-secondary DLI, a PAL/TAL is required per DLI. For more information on study permits for joint programs see Study permits: Letters of acceptance (LOAs).
Exchange students
Important: This clarification only applies to the 2025 allocation period.
Exchange students applying for a study permit do not require a PAL/TAL. As per the 2025 Ministerial Instructions, an “exchange student” means an international student who attends a designated learning institution (DLI) under an exchange arrangement between the DLI and the foreign national’s learning institution outside of Canada, where the exchange student does not pay tuition fees to the DLI in Canada.
Officers must review documentation issued by the DLI or the Letter of Acceptance (LOA) in order to determine if the applicant meets the definition of an exchange student, in accordance with the MIs. Specifically, officers should review:
- Institutions involved in the exchange program:
- Canadian designated learning institution, and
- Foreign learning institution
- Type of exchange agreement
- Tuition fees to DLI
Visiting students are not included under this exception, and require a PAL/TAL for the 2025 allocation period.
Secondary school level in Quebec
Important: This clarification applies to both the 2024 and 2025 allocation periods.
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 1 of the following accreditations:
- Diploma of Vocational Studies (DVS)
- In French: Diplôme d’études professionnelles (DEP)
- Attestation of Vocational Specialization (AVS)
- In French: Attestation de spécialisation professionnelle (ASP)
- PreWork 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)
Vocational programs leading to these accreditations meet the criteria for the exception (as secondary level programs), and study permit applicants to these programs do not require a PAL/TAL.
College of General and Professional Teaching (CEGEP) in Quebec
Important: This clarification applies to both the 2024 and 2025 allocation periods.
In Quebec, the College of General and Professional Teaching (CEGEP) is a public school that provides the first level of post-secondary education.
Applicants to this level of study require a PAL/TAL.
Prerequisite courses and programs
Important: This clarification applies to both the 2024 and 2025 allocation periods.
Completion of prerequisite courses or programs may be required prior to starting some academic, professional or vocational programs. If the program is less than 6 months long, a study permit is not required; however, the applicant may choose to apply for 1. If a program has a prerequisite and the client submits a study permit application, a PAL/TAL is required even if the main program of study falls under an exception (for example, a master’s degree program).
Applicants exempt from providing an LOA
Important: This clarification applies to both the 2024 and 2025 allocation periods.
Pursuant to subsection R219(2), a foreign national is not required to provide a letter of acceptance 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.
Even though an LOA is not required, a PAL/TAL is required unless the applicant meets an exception.
Proof of exception
The onus is on the applicant to demonstrate they meet 1 of the exceptions listed under the applicable Ministerial Instructions. Officers must review the document(s) submitted to make an assessment on whether the applicant falls under an exception.
If the client does not provide proof and the officer is otherwise unable to determine that they fall under an exception, the application must not be accepted for processing. Officers should indicate in the PAL/TAL return of application letter that if the client believes they meet an exception and plans to submit a new application, they should provide evidence that they meet the exception as part of their submission.
Proof of PAL/TAL will vary depending on the exceptions specified in the Ministerial Instructions in force at the time of application submission. For details on exceptions based on the application received date please refer to the following sections:
- exceptions for the 2024 allocation period (January 22, 2024, to January 21, 2025)
- exceptions for the 2025 allocation period (January 22, 2025, to December 31, 2025)
Below is a non-exhaustive list of acceptable documentary proof:
| Documentary proof | Applicable allocation period: 2024 | Applicable allocation periods: 2025 |
|---|---|---|
| LOA indicating the applicant has been accepted to study at the primary or secondary level | Yes | Yes |
| LOA indicating the applicant has been accepted to a master’s degree or doctorate degree program | Yes | No |
| LOA indicating the applicant has been accepted to study at a federally designated military college | Yes | Yes |
| LOA indicating the applicant is an exchange student and details of the program | Yes | Yes |
| a valid study permit or evidence that the applicant has applied for an extension | Yes | No |
| evidence that the applicant is applying to restore their status as a student, and that they will continue to study in the same DLI and at the same level of study | No | Yes |
| a valid work permit (non-IEC) | Yes | No |
| a removal order that is unenforceable | Yes | Yes |
| a TRP valid for at least 6 months | Yes | Yes |
| other evidence that shows they meet an exception under R215(1) as per the applicable MI | Yes | Yes |
for an exception under R215(2):
|
Yes | No |
| evidence that the applicant is a recipient of a scholarship from Global Affairs Canada | Yes | Yes |
| evidence that the applicant is eligible for an exemption under an applicable public policy | Yes | Yes |
| An LOA from a participating designated learning institution (DLI) indicating that the applicant has been selected to participate in the Francophone Minority Communities Student Pilot | Yes | Yes |
evidence that the applicant is eligible for an exemption under the temporary public policy to exempt certain Indigenous persons and their family members from temporary residence requirements
|
Study permits: Provincial or territorial attestation letters.
GFK Immigration
Gboyega Esan RCIC R708591
Phone: +1 (647) 225-0092
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