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

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 set the cap to slow the growth of new international student arrivals and to give provinces more control over enrolment.

Here is what this means in practice. 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 your school, not directly from IRCC. For 2026, IRCC has indicated that up to roughly 180,000 study permits are expected for 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.

A major 2026 change: 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. Because the line between programs and institution types can be subtle, confirm your specific program type and your school’s public or private status against the current IRCC instructions before you apply.

Who is exempt from the PAL requirement?

Several groups generally do not need a PAL. As of 2026 these commonly include: primary and secondary (kindergarten to grade 12) students; master’s and doctoral degree students at a public DLI (effective January 1, 2026); exchange students; and certain Government of Canada priority groups and vulnerable cohorts. You also generally do not need a PAL if you are already in Canada and applying to extend your study permit to keep studying at the same DLI and the same level of study.

A practical example: if you finished a bachelor’s degree in Canada and are now starting a master’s at a public university, you may move from needing a PAL (for the undergraduate program) to being exempt (for the master’s, from 2026). The reverse can also happen if you switch from an exempt category to one that requires a PAL. 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?

You do not apply to IRCC for a PAL. After a designated learning institution accepts you, the institution or the province issues the PAL, usually once you accept your offer and the school confirms a seat within its provincial allocation. Some provinces require a tuition deposit or other steps first. Timing and steps vary by province and school, so ask your school’s international student office what to expect and when.

Once you have your PAL, you upload it with your study permit application. If your category requires a PAL and it is missing, IRCC generally treats the application as incomplete and may not process it, so it is worth confirming early whether you need one. This page is educational and not legal advice; an IRCC officer decides each application, and a licensed immigration lawyer or an immigration consultant regulated by the College of Immigration and Citizenship Consultants (CICC) can advise on your specific situation.

Frequently Asked Questions