Provincial Attestation Letter (PAL)

Updated as of May 7, 2026

If you're applying for a study permit, you may need a Provincial Attestation Letter or Territorial Attestation Letter (PAL/TAL). 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/PALs 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/PALs will only be provided to eligible learners who meet all admission and documentation requirements while they are available.
  • PALs/TALs are province/territory-specific: A PAL/TAL issued for one province/territory cannot be used in another. 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.

PAL Availability by Province

  • CPA British Columbia
    • We currently do not have any PALs available for prospective learners residing in British Columbia and the Yukon Territory. We continue to work with the BC Education Ministry to obtain additional PALs. Please check back later for updates or add your name to the contact form to receive updates.
  • CPA Alberta
    • Very limited number of PALs 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
    • Very limited number of PALs 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.

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 later when new PALs may be issued.

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

Frequently Asked Questions

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Please review the IRCC's guidelines on groups exempt from PAL requirements to confirm if a PAL is necessary.

Program Eligibility: PALs can only be issued to prospective learners who have a completed, valid transcript assessment with a result of PEP Eligible. Currently, PALs are not issued to CPA preparatory course students.

Province of Expected Residence: CPAWSB holds multiple Designated Learning Institution (DLI) numbers, each assigned to a specific province where CPAWSB operates. The availability of PALs depends on the province of your residence. Consequently, prospective learners with similar backgrounds may receive different PAL determinations based on their intended province of residence. When creating a profile with CPAWSB, you must declare the province where you intend to reside; this declaration is final and cannot be changed.

CPAWSB Admissions Determination: Due to the limited number of PALs available, we will carry out additional assessments to determine if a PAL may be issued. 

Prospective PAL learners are encouraged to provide comprehensive documentation to the school before requesting a PAL. This may include:

  • A third-party assessment of education
  • A Resume
  • An English Language Assessment
  • Pay and submit an admission application
  • A statement of readiness 

CPAWSB cannot guarantee that a PAL will be issued to a learner. PALs will only be issued to prospective learners who are PEP Eligible and meet additional admission criteria for CPA PEP.

Please reach out to CPA PEP Admission Services at [email protected].

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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