Provincial Attestation Letter (PAL)

Update as of June 23, 2025

If you're applying for a study permit, you may need a Provincial Attestation Letter (PAL). These letters are issued by provincial governments and are required by Immigration, Refugees and Citizenship Canada (IRCC) for most international students who are temporary residents.

Important Things to Know

• PALs/TALs are limited: Each province/territory receives a limited number of PALs/TALs annually, and most have already been distributed.
• Check if you need one: Some learners may not need a PAL/TAL. Visit the IRCC website to see if you're exempt.
• Eligibility criteria: PALs/TALs will only be provided to eligible learners who meet all admission and documentation requirements while they are available.

PAL Availability by Province

• CPA British Columbia
  • Update: On June 18th, 2025 CPA British Columbia (CPABC) was successful in receiving a limited number of additional PALs (Provincial Attestation Letters) for the 2025 calendar year for learners in CPA PEP. 
    
    The recent addition allocation of PALs will be distributed to learners in the following priority order:

    • Group 1: Temporary Resident learners who are currently enrolled as a CPA PEP Candidate and currently hold a study permit that has expired or will expire before March 31, 2026.

    • Group 2: Future Temporary Resident learners who have completed a transcript assessment by CPAWSB and have been assessed as being eligible to enroll in CPA PEP during the 2025 calendar year.

  • If you are a future Temporary Resident learner requiring a PAL and may be eligible to enroll in CPA PEP during the 2025 calendar year (you will meet CPA PEP admission requirements) but have NOT yet completed a transcript assessment by CPAWSB, you may still be eligible to receive a PAL in 2025. However, availability is very limited. You must first request and submit a CPAWSB transcript assessment and be deemed eligible to enroll in CPA PEP. Please note that a PAL is still not guaranteed and is subject to your eligibility and availability at the time of enrollment.
    
    *Please note that at this time CPABC/CPAWSB will not be issuing PALs to students enrolled in CPA preparatory courses or future learners who are not be eligible to enroll in CPA PEP until 2026 or later.

• CPA Alberta
  • All PALs for this province have been allocated to other learners. We currently do not have any available for additional learners in 2025.
• CPA Saskatchewan
  • We do not have a Designated Learning Institution (DLI) number in Saskatchewan, so no PALs were issued. You’re welcome to check back in 2026 for updates.
• CPA Manitoba
  • A very limited number of PALs are still available. Please reach out soon if you're applying here.
• CPA Northwest Territories
  • PAL/TALs for residents of Northwest Territories are administered under CPA Alberta. Please see updates for CPA Alberta above.
• CPA Yukon
  • PAL/TALs for residents of Yukon Territory are administered under CPA British Columbia. Please see updates for CPA British Columbia above.

    
    

Please Note

• PALs/TALs are province/territory-specific: A PAL/TAL issued for one province/territory cannot be used in another.
• You must live in the province/territory you're applying for. Moving to another province to obtain a PAL/TAL is not recommended. PALs/TALs are limited and may be gone by the time you relocate.

What If You Can’t Get a PAL?

If PALs are no longer available for your province:

• You may consider deferring your start date.
• You can also check back in early 2026 when new PALs may be issued.

Please note: We can’t guarantee PAL/TAL availability in future years, even if you defer.

Need Help?

We understand the importance of a PAL/TAL for your study permit process. If you have questions or need support, we’re here to help.

[email protected].

Please note: We can’t guarantee PAL availability in future years, even if you defer.