Provincial Attestation Letter (PAL) for Study Permit

Provincial Attestation Letter (PAL) | SAAB Immigration Services, RCIC R536007

What this page covers

No attestation letter means no study permit, and the letter has to come from the province where your institution sits. Check the timing section before you accept an offer, not after.

Provincial Attestation Letter (PAL) for Study Permits

Starting in 2024, most study permit applicants need to provide a Provincial Attestation Letter (PAL) or a Territorial Attestation Letter (TAL) as part of their application process. This requirement ensures that applicants have the necessary documentation to study in Canada at a Designated Learning Institution (DLI).

What is a Provincial Attestation Letter (PAL)?

A Provincial Attestation Letter is an official document provided by the province or territory where your designated learning institution is located. It confirms that you have been accepted into a recognized educational program and that you meet the necessary requirements to study in Canada.

What a Provincial Attestation Letter Is, and Who Needs One

The attestation letter was introduced on 22 January 2024 as the mechanism for the international student cap. It is issued by the province or territory where you intend to study, and confirms that you have been counted against that province’s allocation. Without one, where it is required, a study permit application is returned without being assessed.

Who Is Exempt in 2026:

Applicants to degree granting master’s and doctoral programs at public designated learning institutions, which changed from the 2024 position
Exchange students studying under a formal exchange agreement
Graduate visiting students at public institutions enrolled in a degree program
Accompanying family members of approved work or study permit holders
In most cases, those extending at the same institution and the same level of study

The exemption trap. Prerequisite courses still require an attestation letter, even where the main program is exempt. A master’s applicant who must first complete a qualifying or bridging course is caught by this, and it is missed frequently.

The 2026 Numbers, and What They Mean for Timing

The cap is not an abstraction. It is a finite number of spaces released by each province, and in the provinces where demand is highest they do not last the year.

The 2026 Allocation:

IRCC expects to issue 408,000 study permits in 2026, comprising 155,000 new arrivals and 253,000 extensions
That is a seven per cent reduction on the 2025 target of 437,000
The total attestation letter allocation is 309,670 spaces, already adjusted for historical approval rates
Ontario holds 104,780, Quebec 93,069, British Columbia 32,596 and Alberta 32,271
Nunavut holds none

Because these are applications rather than permits, and because provinces release them on their own schedules, the practical advice is simple: secure the letter of acceptance and the attestation letter as early in the cycle as you can. Applicants who begin in the second half of the year routinely find their province has little left.

The Attestation Letter and Study Permit Extensions

A change that catches students already in Canada, rather than new applicants, and one that is easy to miss because it was introduced quietly.

What Applies From 22 January 2025:

A new valid attestation letter is required with many study permit extension applications
It is required where you are changing designated learning institution, which since 8 November 2024 needs a new study permit before you may begin studying there
It is generally not required where you are extending at the same institution and the same level of study
Moving up a level, for example from a college diploma to a degree, is not the same as extending at the same level
IRCC works to a sixty day service standard for change of institution applications

Starting at a new institution while the application is pending puts you out of compliance with your permit conditions, which has consequences well beyond the study permit itself. If you are considering a transfer, the sequence is worth confirming before you accept the new offer.

Not Certain Whether You Qualify Under the Current Provincial Attestation Letter Rules?

Eligibility in this area rests on details that are easy to read past and expensive to get wrong. SAAB Immigration Services Inc. offers a complimentary ten minute consultation to assess your circumstances properly before you commit time or money to an application. There is no obligation.

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When is a PAL required?

You must submit a PAL with your study permit application unless you meet one of the following exceptions:

You are applying to study at a preschool, primary school (including kindergarten), or secondary school (up to grade 12).
You are applying to a federally designated military college.
You are studying in Quebec in a vocational training program leading to a diploma of vocational studies (DVS), an attestation of vocational specialization (AVS), or a skills training certificate (STC).
You are applying for a Master’s or Doctoral degree program.
You have received a scholarship from Global Affairs Canada.

You are exempt based on a public policy as part of a migration response to a crisis or other pressure.
You are applying for a study permit extension or to restore your status within Canada.
You have a work permit (unless obtained through International Experience Canada).
You are a temporary resident in Canada (e.g., visiting or exchange student, temporary resident permit holder, protected person, or eligible for permanent residence based on humanitarian and compassionate grounds).

Validity of a PAL

Your PAL only needs to be valid at the time of application submission. Unless it has an explicit expiry date, it remains valid until January 21, 2025. You can reuse the same PAL for resubmission if it is still valid.

Obtaining a PAL

To obtain a PAL, contact your designated learning institution. They will guide you on how to apply and provide the necessary documentation.

Quebec Acceptance Certificate (CAQ)

If you plan to study in Quebec, you need an attestation of issuance of your Quebec Acceptance Certificate (CAQ), issued by the Government of Quebec. The CAQ must include the following line: “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.” CAQs issued before 8:30 a.m. ET on January 22, 2024, do not require this line.

For detailed information, visit the IRCC Provincial Attestation Letter page.

Who doesn't need a PAL?

You don’t need a PAL if you fall under any of the following categories:

Studying at a preschool, primary, or secondary school.
Enrolled in a federally designated military college.
Enrolled in specific vocational training programs in Quebec.
Pursuing a Master’s or Doctoral degree.
Receiving a Global Affairs Canada scholarship.
Exempt based on a public policy or humanitarian grounds.
Already in Canada with a study permit extension or status restoration.
Holding a work permit or being a temporary resident under specific conditions.

For detailed information, visit the IRCC Provincial Attestation Letter page.

Frequently Asked Questions

What is a PAL?

A provincial or territorial attestation letter confirms that a study permit applicant has been allocated one of the intake cap spaces for that province. Without it, or without a valid exemption, a study permit application is returned rather than assessed.

What is a PAL in a PR application?

It is not part of a permanent residence application at all. A PAL belongs to the study permit process. If you have seen the term in a PR context, it is almost certainly a different acronym, and it is worth checking exactly which document has been asked for before you respond.

Who does not need a PAL in 2026?

Applicants to degree granting master\u2019s and doctoral programs at public designated learning institutions, exchange students under a formal agreement, secondary level vocational students in Quebec, and those extending a study permit at the same institution and level.

Does the graduate exemption cover a graduate certificate?

No. The exemption is for degree granting programs at public institutions. A graduate diploma or certificate, or a master\u2019s at a private institution, still needs a PAL.

Does a Quebec CAQ count as a PAL?

Yes. The Quebec acceptance certificate functions as the attestation and can be reused across applications where the institution and level of study do not change.

Do I need a Provincial Attestation Letter?

Most study permit applicants do. Applicants to degree granting master’s and doctoral programs at public designated learning institutions are now exempt, as are exchange students under formal agreements and, in most cases, those extending at the same institution and same level of study.

I am doing a master’s but must complete a prerequisite course first. Am I exempt?

No, and this catches people out. Prerequisite courses still require an attestation letter even where the main program is exempt.

How many attestation letters are available in 2026?

The total allocation is 309,670 spaces, already adjusted for historical approval rates. Ontario holds 104,780, Quebec 93,069, British Columbia 32,596 and Alberta 32,271. Nunavut holds none.

Do I need a new attestation letter to extend my study permit?

Since 22 January 2025, yes, for many extension applications, and certainly where you are changing designated learning institution. It is generally not required where you are extending at the same institution and the same level of study.

When should I apply to get one?

As early in the cycle as you can. Provinces release a finite number of spaces on their own schedules, and in high-demand provinces they do not last the year. Applicants who begin in the second half of the year routinely find little left.

What happens if I apply without one?

Where an attestation letter is required and not included, the study permit application is returned without being assessed. It is not refused on the merits, but you lose the time.

Speak With a Regulated Canadian Immigration Consultant About Provincial Attestation Letter

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Provincial Attestation Letter (PAL)