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Students are typing on their laptops at an outdoor bench, with a coffee mug visible on lower right side and a potted plant near it.

Provincial Attestation Letter (PAL)

Updated as of January 12, 2026

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
    • A very limited number of PALs are available for learners residing in British Columbia and the Yukon Territory. CPABC is once again able to issue PALs to future Temporary Resident learners who are not yet enrolled in CPA PEP. PALs will not be issued to learners who are not yet eligible to enroll in PEP and must first complete prerequisite courses.
  • CPA Alberta
    • A very limited number of PALs are available. Please reach out soon if you’re applying here.
  • CPA Saskatchewan
    • We do not have a Designated Learning Institution (DLI) number in Saskatchewan, so no PALs were issued. Please check back later this year for any updates.
  • CPA Manitoba
    • A very limited number of PALs are 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.

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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.

Contact Us