Last verified: June 28, 2026 · Official source: canada.ca/PAL
General information, not legal or immigration advice. For advice on your situation, consult a licensed RCIC or immigration lawyer.
The 30-second version
Since January 1, 2024, most international students must get a Provincial Attestation Letter (PAL) — or a Territorial Attestation Letter (TAL) — from their province or territory before IRCC will process their study permit application. PALs are limited: Canada set a national cap of 309,670 study-permit application spaces for 2026. Without a PAL (if you need one), IRCC will not assess your application.
New in 2026: master's and doctoral students at a public DLI are now PAL/TAL-exempt as of January 1, 2026.
What is a PAL / TAL?
A PALPAL: Provincial Attestation Letter — issued by a province, confirming it has allocated one of its study-permit spaces to you. Required for most new study permit applicants since January 1, 2024. is a document issued by a provincial or territorial government (or by the designated institution on behalf of the province) confirming that:
- Your province has allocated one of its 2026 study-permit spaces to you, and
- You are attending a designated school within that province.
Quebec issues its own version, called a TAL (Territorial Attestation Letter — technically a lettre d'attestation provinciale).
Important: the PAL comes from your province (or school, depending on the province's process), not from IRCC. You get this before you apply to IRCC for your study permit.
Who needs a PAL?
You need a PAL if you are applying for a new study permit and you do not fall into one of the exempt categories below.
Who is exempt (no PAL needed)?
As of January 1, 2026, the following applicants do not need a PAL/TAL:
- Master's and doctoral students enrolled at a public DLI (new exemption effective Jan 1, 2026).
- Students at preschool, primary, and secondary schools (including private).
- Students in continuing education or short programs under six months.
- Students extending an existing study permit without changing institution/program (in most cases).
- People with certain other statuses in Canada (e.g. refugee claimants).
⚠️ The exemption list can change. Always confirm your exemption status on canada.ca before applying.
The 2026 cap: 309,670 spaces
IRCC set 309,670 study-permit application spaces for 2026, allocated by province roughly in proportion to population. The allocation covers applications where a PAL/TAL is required.
PALs issued in 2026 must be issued January 1–December 31, 2026 to be valid for 2026 applications. A 2025 PAL does not count for a 2026 application.
Province-specific allocations are confirmed by IRCC. Always check the 2026 provincial allocation announcement for the exact numbers per province.
How do you get a PAL?
The process varies by province:
- Some provinces direct schools to issue the PAL on their behalf (the school gives it to you directly).
- Some provinces issue PALs directly through a provincial portal.
- Ontario, BC, and other large provinces have their own processes — check with your school's international student office and confirm on the province's immigration/education site.
General steps:
- Receive your acceptance letter from a DLI.
- Contact your school (or provincial authority) to find out their PAL process.
- Receive your PAL (may take several weeks — factor this into your application timeline).
- Include the PAL with your IRCC study permit application.
PAL ≠ study permit
Getting a PAL does not mean your study permit is approved. The PAL confirms your province has a space for you — IRCC still assesses your full application (financial proof, admissibility, ties to home country, etc.).
Timeline: PAL → Study Permit → Classes
Accept school offer
↓
Apply for / receive PAL (province process — may take weeks)
↓
Submit study permit application to IRCC (with PAL)
↓
IRCC processes application (time varies by country)
↓
Arrive in Canada — study begins
Build in enough time before your program start date. Processing times vary significantly — check IRCC's current processing time estimate for your country and application type.
Quebec: the TAL
Quebec is the only province that issues a TAL (lettre d'attestation provinciale) rather than a PAL. The process and requirements are similar but managed by Quebec's Ministry of Immigration. If you are studying in Quebec, also check whether you need a Quebec Acceptance Certificate (CAQ) — a separate Quebec requirement.
What about renewing or extending a study permit?
If you are extending an existing study permit at the same institution and program, you generally do not need a new PAL. If you are changing schools or starting a new program, check whether a new PAL is required.