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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)

Update as of October 30, 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
    • Additional Update: On October 28, 2025, CPA British Columbia (CPABC) was successful in receiving a number of additional PALs (Provincial Attestation Letters) for the 2025 calendar year for learners residing in British Columbia and the Yukon Territory. The recent additional allocation of PALs will be distributed to Temporary Resident learners who are currently enrolled as a CPA PEP Candidate and currently hold a permit that has expired or will expire before June 30, 2026. In addition, at this time CPABC is once again able to issue PALs to future Temporary Resident learners who are not yet enrolled in CPA PEP. If you are a learner that will meet the admission requirements for PEP and intends to enroll in PEP on or before March 31, 2026, you are strongly encouraged to begin the admissions process now by requesting a transcript assessment. PALs will not be issued to learners that are not yet eligible to enroll in PEP and must first complete prerequisite courses. We encourage future learners to stay informed by checking for updates on this page regularly.
  • CPA Alberta
    • A very limited number of PALs are still 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. 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.

An African American woman waring a red blouse is typing on a laptop.

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