A provincial attestation letter (PAL) or territorial attestation letter (TAL) is a document issued by a Canadian province or territory confirming that an international student's study permit application is supported by the issuing jurisdiction and falls within that province or territory's allocation under the national international student cap. As of January 22, 2024, a PAL or TAL is required for most new study permit applications.

The PAL/TAL requirement was introduced as part of IRCC's reforms to the International Student Program in 2024 — one of several measures aimed at reducing the overall number of new international students and rebalancing the geographic distribution of students across Canada. Without a valid PAL or TAL (where required), a study permit application will generally be refused.

• IRCC: Provincial attestation letter or territorial attestation letter (PAL/TAL) — canada.ca/pal-tal
• IRCC: 2026 provincial and territorial allocations under the international student cap — canada.ca/2026-student-cap-allocations
• IRCC: Study permit — get the right documents — canada.ca/study-permit-documents

Why the PAL/TAL was introduced

Before January 2024, study permit applicants needed only a letter of acceptance from a Designated Learning Institution (DLI). The surge in international student numbers led to housing, labour market, and infrastructure pressures in several provinces, especially Ontario and British Columbia. IRCC introduced the PAL/TAL requirement as a mechanism to enforce a national cap on new study permits and distribute that cap across provinces and territories according to annual allocations.

How the PAL/TAL is obtained

A student does not apply for a PAL or TAL directly — it is issued by the province or territory, typically through the Designated Learning Institution (DLI) where the student has a letter of acceptance. The process varies by province:

• The DLI may apply to the provincial government for a PAL on the student's behalf as part of its student intake process
• The province or territory confirms the application falls within its allocation and issues the PAL/TAL to the DLI, which then provides it to the student

The PAL/TAL must accompany the study permit application when submitted to IRCC. Students should confirm with their DLI how and when the PAL/TAL will be provided — DLIs have different processes and timelines.

Who is exempt from the PAL/TAL requirement

Several categories of applicants are exempt from the PAL/TAL requirement:

• Masters and doctoral students at public DLIs (from January 1, 2026): Students applying for master's or doctoral degree programs at public DLIs are exempt. This exemption was introduced to protect Canada's ability to attract graduate-level talent and researchers.
• Primary and secondary (K–12) students: Students enrolling in primary or secondary school programs (kindergarten to grade 12) are exempt.
• Exchange students: Students studying under an exchange arrangement between their home institution and a Canadian DLI, where they do not pay tuition to the Canadian institution, are exempt.
• Global Affairs Canada scholarship holders: Students who have received a scholarship from Global Affairs Canada are exempt.
• Francophone Minority Communities Student Pilot (FMCSP): Students studying at schools participating in the FMCSP with a letter of acceptance from the school are exempt.
• Specific public policy exemptions: Students eligible for study permit exemptions under temporary public policies (including migration response and family reunification measures) are also exempt where the policy provides.

Provincial and territorial allocations in 2026

Each year, IRCC establishes the number of study permit application spaces available under the national cap and distributes that allocation across provinces and territories. For 2026, the total national cap is 309,670 study permit application spaces (a 7% reduction from the 437,000 approved in 2025). Of this total, up to 180,000 spaces are expected to be issued to applicants who require a PAL or TAL. Each province and territory receives a specific allocation; once a province's allocation is exhausted, no further PALs can be issued by that province for the remainder of the year. For the current 2026 provincial and territorial allocations, refer to the IRCC allocations notice.

Renewals and changes of institution

Study permit renewals (extensions) for students already in Canada and continuing at the same DLI generally do not require a new PAL/TAL — the requirement primarily applies to new initial study permit applications from outside Canada and, in some cases, students applying for a new program. Students who change DLIs or programs should confirm whether a new PAL/TAL is required for their specific situation. For current guidance on renewals, refer to the IRCC PAL/TAL page.

The PAL/TAL requirement and exemption list are subject to ongoing changes — IRCC has updated the rules multiple times since 2024. Always verify the current exemption categories and allocation figures directly at the IRCC PAL/TAL page before advising on study permit applications. In particular, the master's/doctoral exemption introduced January 1, 2026, was a significant change that removed a major category of applicants from the PAL/TAL requirement.

Students applying to private DLIs should be aware that the PAL/TAL and the exemptions apply differently — the master's/doctoral exemption, for example, applies only to public DLIs. Private DLI students should verify the current requirements applicable to their institution type.