Provincial Attestation Letter (PAL) — Canada 2026
What a PAL/TAL is, who needs it under the 2026 student cap, and how to get one
What Is a Provincial Attestation Letter?
A Provincial Attestation Letter (PAL) — or Territorial Attestation Letter (TAL) in the territories — is a document from a Canadian province or territory confirming that your place is counted within that region's share of Canada's national cap on international students. Introduced in January 2024, it has become one of the most important documents in a study permit application: without it, IRCC will normally return your application unless you are specifically exempt.
For 2026, the biggest change is scope. The student cap — and therefore the PAL requirement — now extends to master's and doctoral students, not just undergraduates. Graduate applicants who were previously exempt should plan for the PAL step this time.
How to Get Your PAL
1. Accept your offer from a DLI
You need a confirmed offer of admission from a Designated Learning Institution before a PAL can be requested for you.
2. Complete deposit / enrolment steps
Most provinces require proof you have accepted and often paid a tuition deposit before allocating a spot under the cap.
3. Institution requests the PAL from the province
Your DLI applies to the province or territory, which issues the PAL/TAL if allocation remains available.
4. Include the PAL in your study permit application
Attach the PAL/TAL (or Quebec CAQ) to your IRCC study permit application, along with proof of funds and other documents.
Provincial allocations under the cap are limited and can run out during an intake, and exemption categories change. Always confirm your category and the current provincial allocation before you accept an offer and apply — a licensed RCIC can verify this for your specific program and province.
Frequently Asked Questions
Navigating the PAL and Study-Permit Cap?
Get RCIC-authorized (R506940) guidance on choosing a DLI with available allocation, securing your PAL or Quebec CAQ, and preparing a study permit application that meets the 2026 requirements the first time.