Provincial Attestation Letter (PAL): Who Needs One and How to Get It in 2026

A provincial attestation letter (PAL), or territorial attestation letter (TAL), is a letter from a Canadian province or territory confirming that you hold one of its places under the national study permit cap. Most college and undergraduate applicants need one, and you get it through your school, not from IRCC. Since January 1, 2026, master’s and PhD students at public institutions are exempt.

Key points

• The PAL/TAL must be included with your study permit application. Sending it later is not an option.
• Your designated learning institution (DLI) tells you how to request it; the province issues it.
• Each person needs their own letter, even when a family applies together.
• A PAL is tied to one school and is generally valid only for the year it was issued.
• In 2026, IRCC will accept up to 309,670 PAL/TAL-required applications nationwide.

Why the PAL exists

Canada introduced an annual cap on study permit applications in 2024. IRCC divides the cap among provinces and territories, and each one decides how to share its places among its schools. The attestation letter is how a province proves that your application fits inside its share.

For 2026, IRCC set a target of 180,000 permits for PAL/TAL-required students and an application cap of 309,670. The application cap is higher than the permit target because some applications are refused. Source: IRCC notice, November 25, 2025.

Who needs a PAL or TAL

If you are applying for a study permit for a college diploma, an undergraduate degree, a private-institution program, or most other post-secondary programs, you almost certainly need one.

Who is exempt in 2026

According to IRCC’s PAL page, you do not need a PAL/TAL if you are:

• A student at a preschool, primary or secondary school (K-12), or a federally designated military college.
• In a Quebec vocational program (DVS, AVS or STC).
• A master’s or doctoral student at a public DLI (from January 1, 2026).
• In the Francophone Minority Communities Student Pilot, with a qualifying acceptance letter.
• An exchange student who pays no tuition to the Canadian school.
• A Global Affairs Canada scholarship recipient.
• Covered by certain public policies or Indigenous family reunification measures.
• Already in Canada and in a listed group, such as people extending at the same school and level, protected persons, and some permanent residence applicants.

If you are exempt, you still have to show proof, such as your acceptance letter showing a master’s program at a public university. Officers confirm the exemption during review.

The graduate student change

In 2025, graduate students needed a PAL. For 2026, IRCC removed that requirement for master’s and doctoral students at public DLIs, and set aside a separate 49,000 permits for this group outside the PAL count. Note the word public: master’s students at private institutions still need a PAL.

How to get a PAL, step by step

1. Get your letter of acceptance. You need an offer from a DLI first.
2. Ask your school how its PAL process works. IRCC says your DLI will explain how to apply. Steps such as forms, deposits and deadlines are set by the school and province.
3. The province or territory issues the PAL. It reaches you through your school.
4. Check the details. Make sure your name, date of birth, and school match your passport and acceptance letter.
5. Upload it with your study permit application. IRCC’s application page lists the PAL/TAL as a document you need before you apply.

Each province runs its own system, and the process can differ by school. Your international admissions office is the best source of exact steps.

PAL vs other documents you need

Students often mix up the PAL with other letters. Here is how they fit together:

Document	Who issues it	What it shows	Who needs it
Letter of acceptance	Your DLI	You have been admitted to a program	Every study permit applicant
PAL/TAL	Province or territory, through your DLI	Your place counts within the province’s cap share	Most post-secondary applicants outside Quebec
CAQ (Quebec Acceptance Certificate)	Quebec government, through your school	Quebec has approved your studies and counted you in its share	Most students going to Quebec
Proof of funds	You (bank, sponsor, lender)	You can pay tuition, living costs and travel	Every applicant

You need the acceptance letter and, unless exempt, the PAL/TAL before you submit. The PAL does not replace any of the other documents.

Planning your timeline

Because a PAL is tied to one cap year and one school, timing matters:

1. Apply to schools early. Popular programs may use up their PAL share well before the cap year ends.
2. Ask about the PAL as soon as you accept an offer. Find out how long the school and province usually take.
3. Prepare the rest of your file in parallel. Proof of funds, passport, and your letter of explanation can all be ready before the PAL arrives.
4. Apply soon after you receive the PAL. It must be valid on the day you apply, and an application from a later cap year cannot use it.
5. Book biometrics right away once IRCC sends the instruction letter. You have 30 days.

Quebec: the CAQ instead of a PAL

Students going to Quebec generally need a Quebec Acceptance Certificate (CAQ), issued by the Quebec government through the school. The CAQ must include a statement confirming it counts within Quebec’s share of study permit applications. Rules on reusing a CAQ depend on when it was issued and whether you change school or level.

Validity and reuse rules

Situation	Can you reuse the PAL?
Application not accepted for processing (returned as incomplete)	Yes, if the PAL is still valid
You withdrew the application before a decision	Yes, if still valid
Application approved	No
Application refused	No
You change schools	Generally no; you need a new PAL
You change level of study	Generally no (some exceptions)
You need to restore your status	Generally a new PAL is needed
The PAL was issued for a previous cap year	No

A PAL has to be valid on the day you apply, not on the day classes start.

What if your school runs out of PALs?

Each school gets a fixed number of PALs from its province. When popular schools hit their limit, some stop issuing letters for the rest of the cap year. If this happens to you:

• Ask whether you can defer your offer to the next intake or the next cap year.
• Ask whether the school has a waitlist for released PALs.
• Consider a program that is exempt, such as a master’s at a public university, if it fits your goals.
• Look at schools in other provinces. The 2026 shares differ widely: Ontario has 104,780 application places, Quebec 93,069, British Columbia 32,596 and Alberta 32,271, while smaller provinces have far fewer.

Do not apply without a PAL hoping it will be accepted. IRCC lists it as a required document unless you are exempt.

PALs and your later plans

Your choice of program affects more than the PAL. If you hope to work in Canada after graduation, check the post-graduation work permit rules before you pick a program. Non-degree programs must be in an eligible field of study, and language tests now apply. See our PGWP guide.

When to get professional help

If you have a PAL issue tied to a refusal, a change of school, or restoring status, a regulated Canadian immigration consultant (RCIC) or lawyer can review your case. This article is general information, not legal advice.

What to do next

1. Confirm whether you are exempt using IRCC’s list above.
2. If not, contact your school’s international office about its PAL timeline.
3. Prepare your other documents, especially proof of funds, while you wait.
4. Read the full Canada study permit guide for every step of the application.
5. Watch the updates page and our Canada hub for the 2027 cap announcement.