Canada's international student program continues to evolve to ensure sustainable growth, manage temporary resident numbers, and align with housing, healthcare, and economic priorities. A key change introduced in recent years is the requirement for most applicants to include a Provincial Attestation Letter (PAL) or Territorial Attestation Letter (TAL) with their study permit application. This confirms that the student has been assigned one of the limited spots available in their chosen province or territory under the national cap.
As of January 1, 2026, significant updates apply to the PAL system for the 2026 calendar year (January 1 to December 31, 2026).
What Is a Provincial Attestation Letter (PAL)?
A PAL is an official letter issued by the province or territory where your Designated Learning Institution (DLI) is located. It verifies that you have been allocated a spot under that jurisdiction's share of the federal study permit cap for students who require this document.
Without a valid PAL (when required), Immigration, Refugees and Citizenship Canada (IRCC) will not process most study permit applications.
Major Changes for 2026: Who Needs a PAL?
Starting January 1, 2026, master’s and doctoral degree students enrolled (or accepted) at a public Designated Learning Institution (DLI) are exempt from the PAL/TAL requirement. This exemption recognizes their contributions to research, innovation, and Canada's long-term economic growth.
Other exemptions include:
- Primary and secondary (K-12) students
- Certain priority groups and vulnerable cohorts identified by the Government of Canada
- Existing study permit holders applying to extend at the same DLI and same level of study
Most other applicants—especially those pursuing undergraduate, college, or non-exempt programs—still need a PAL/TAL.
Note: Students in Quebec typically require a Certificat d'acceptation du Québec (CAQ) instead or in addition, and rules may vary slightly.
The 2026 Study Permit Cap and PAL Allocations
IRCC has set a national limit on the number of study permit applications it will accept for processing from PAL/TAL-required students in 2026: 309,670 application spaces.
This cap supports an expected issuance of up to 408,000 study permits overall in 2026 (including exemptions and extensions), with around 155,000 for newly arriving international students and 253,000 for extensions.
For the PAL/TAL-required cohort specifically, IRCC targets about 180,000 issued study permits. Provinces and territories receive allocations based on factors like population share and historical approval rates (from 2024–2025 data). Each jurisdiction distributes its allocation to DLIs.
Key provincial/territorial allocations for PAL/TAL-required applications in 2026 include (approximate figures based on official announcements):
- Ontario: ~104,780 spaces
- Quebec: ~93,069 spaces (with specific rules for CAQ/PAL handling)
- British Columbia: ~32,596 spaces
- Other provinces (Alberta, Manitoba, Saskatchewan, etc.) receive smaller shares proportional to their size and past trends.
These are maximums for applications accepted into processing—actual issuances depend on approval rates.
Compared to previous years, the 2026 cap reflects a continued reduction to help bring Canada's temporary resident population below 5% of the total by the end of 2027.
How to Get a PAL in 2026
- Receive acceptance from a DLI in your chosen province/territory.
- Check if you need a PAL — use the official IRCC tool or review exemptions.
- Request the PAL through your DLI (most institutions handle this after you accept your offer and meet any provincial requirements, such as paying deposits).
- Include the PAL in your study permit application if required (it must be valid at the time IRCC receives your complete application).
- Apply early — PALs are limited, and once a province's allocation is reached, no more may be issued.
PALs are typically valid only for the issuance year (e.g., a 2026 PAL is for applications in 2026), though some carryover rules may apply in specific cases like Quebec.
Important Tips for Applicants
- Always verify your eligibility on the official IRCC website, as rules can be updated.
- PALs cannot usually be reused after a refusal or transferred between institutions.
- Processing times vary—apply as soon as you have your acceptance letter and PAL.
- Funds proof requirements remain: Show sufficient money for tuition plus living expenses (at least CAD $22,895 for most applicants as of recent updates, plus tuition).
For the most accurate and up-to-date information, visit the official Government of Canada sources:
- Study permit overview: https://www.canada.ca/en/immigration-refugees-citizenship/services/study-canada/study-permit.html
- PAL details: https://www.canada.ca/en/immigration-refugees-citizenship/services/study-canada/study-permit/get-documents/provincial-attestation-letter.html
- 2026 allocations notice: https://www.canada.ca/en/immigration-refugees-citizenship/news/notices/2026-provincial-territorial-allocations-under-international-student-cap.html
These changes aim to create a more balanced and sustainable international education system in Canada while continuing to welcome talented students who contribute to the country's future. Good luck with your study plans!
