Provincial Attestation Letter (PAL): What It Is and Who Needs One

A Provincial Attestation Letter (PAL) confirms that a province or territory has given you a place within the national study permit cap. Most college and undergraduate applicants need one. Since January 1, 2026, master’s and doctoral students at public DLIs are exempt. The province or territory issues the PAL (your school tells you how to apply), and you upload it with your study permit application.

Read IRCC’s page on the attestation letter

Last verified: November 2026

Province or territory
Who issues the PAL, not IRCC
180,000
Study permits IRCC expects to issue in 2026 to applicants who need a PAL or TAL
January 1, 2026
Since this date, master’s and doctoral students at public DLIs are exempt
January 22, 2024
When IRCC introduced the PAL requirement

Confirm the current figure on canada.ca, as the cap is reset each year.

What is a PAL, and why does it exist?

A PAL (called a Territorial Attestation Letter, or TAL, in some territories) is proof that a province or territory has allocated you a place within its portion of the federal study permit cap. IRCC introduced the PAL requirement at 8:30 a.m. ET on January 22, 2024 to manage the number of new international students. IRCC set the cap to slow the growth of Canada’s temporary population and to ease pressure on housing, health care and other services.

The federal government sets a national target for new study permits, then divides it among the provinces and territories, largely based on population. Each province and territory manages its own PAL process and decides how to distribute its share among designated learning institutions (DLIs). So your PAL comes from your province or territory, not from IRCC, and your school tells you how to apply.

For 2026, IRCC expects to issue up to 180,000 study permits to applicants who need a PAL or TAL, distributed to provinces and territories by population. Confirm the current figure on canada.ca, as the cap is reset each year.

Who needs a PAL in 2026?

Under the Ministerial Instructions in effect for 2026, you generally must include a PAL with your study permit application if you are applying for most college and undergraduate programs. This commonly includes bachelor’s degree applicants, college diploma students, and most graduate certificate and post-graduate diploma programs. If you are not in one of the exempt groups below, plan on needing a PAL.

As of January 1, 2026, applicants for a degree-granting master’s or doctoral (PhD) program at a public DLI no longer need a PAL. This exemption is specifically for public institutions, so a master’s or doctoral student at a private DLI may still need one. Confirm your specific program type and your school’s public or private status against the current IRCC instructions before you apply.

The rule

Under the Ministerial Instructions in effect for 2026, you generally must include a PAL with your study permit application if you are applying for most college and undergraduate programs.

IRCC, canada.caVerify on canada.ca

Who is exempt from the PAL requirement?

Several groups generally do not need a PAL. As of 2026 these commonly include:

preschool, primary and secondary (kindergarten to grade 12) students
master’s and doctoral degree students at a public DLI (effective January 1, 2026)
exchange students who do not pay tuition to the Canadian school
certain Government of Canada priority groups and vulnerable cohorts
people already in Canada applying to extend their study permit to keep studying at the same DLI and the same level of study

Exemption categories are set by IRCC and can change, so check the official IRCC study permit pages for the exemption list that applies on the day you submit.

How do you get a PAL?

Get accepted by a DLI
You do not apply to IRCC for a PAL. The province or territory issues it after a designated learning institution accepts you.
Accept your offer and pay tuition
In most cases you must first accept your offer and pay your tuition, in part or in full. Timing and steps vary by province and school, so ask your school’s international student office what to expect and when.
Upload it with your study permit application
Once you have your PAL, you upload it with your study permit application. If a study permit application is approved or refused, you cannot reuse its PAL: applying again needs a new one.

What happens if a required PAL is missing?

If your category requires a PAL and you do not include one, IRCC returns the application without processing it and refunds the processing fee. The rules on who needs a PAL changed again for 2026, so confirm which category you fall into before you apply.

An IRCC officer decides each application IRCC processes.

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What do people ask?

What is a provincial attestation letter in Canada?

A provincial attestation letter (PAL) is a document from a province or territory confirming that you have a place within its share of the national study permit cap. IRCC introduced the requirement on January 22, 2024 to manage the number of new international students, and it resets the cap each year. The Canada temporary resident cuts guide explains how the cap fits the wider plan.

Who needs a provincial attestation letter?

Most applicants for college and undergraduate programs need a PAL. That commonly includes bachelor’s degree, college diploma, and most graduate certificate and post-graduate diploma programs. You include it with your study permit application, the permit many people call a Canada student visa. If you are outside the exempt groups, plan on needing one. The Study in Canada guide walks through the full study permit process.

Who is exempt from the provincial attestation letter requirement?

Exempt groups generally include primary and secondary students, master’s and doctoral students at a public DLI since January 1, 2026, exchange students who pay no tuition to the Canadian school, and certain Government of Canada priority groups and vulnerable cohorts. People already in Canada who extend their permit to continue at the same DLI and level of study are also generally exempt. IRCC sets the list and can change it. The Study Permit Canada page links the official instructions.

Do master’s and PhD students need a PAL in 2026?

Generally no, if you are in a degree-granting master’s or doctoral program at a public designated learning institution. Since January 1, 2026, those applicants do not need a PAL. The exemption covers public institutions only, so a master’s or doctoral student at a private DLI may still need one. The How to Choose a DLI guide shows how to check a school’s status before you apply.

How do I get a provincial attestation letter?

From the province or territory, after a designated learning institution accepts you; your school tells you how to apply. In most cases you must first accept your offer and pay your tuition, in part or in full. You do not apply to IRCC for a PAL. The Document Checklist lists what goes with your study permit application.

Is a PAL the same thing as a TAL?

They serve the same purpose. A provincial attestation letter (PAL) comes from a province, and a territorial attestation letter (TAL) is the equivalent issued by a territory. IRCC treats them the same way when it assesses a study permit application, and both draw on the same national cap. The Study in Canada guide explains where the letter fits in the application.

What happens if I apply without a required PAL?

IRCC returns it without processing it. When your category requires a PAL and it is missing, the application is returned and the processing fee refunded, so confirm whether you need one before you submit. An officer decides each application IRCC processes. The study permit refusal reasons guide covers other problems that stop an application.

Part of:Studying in Canada Study permits

Official sources

This page is based on law and policy published by the Government of Canada.