Canada: before you apply for a study permit, get the provincial attestation letter (PAL/TAL) through the school. Master's and doctoral students at public universities are exempt from 2026

To study in Canada, most people must submit a provincial attestation letter together with the study-permit application. The letter shows you were given a study place in that province. You cannot file it later. If you apply again after a study permit is approved or refused, or if you transfer schools, you need a new letter. People doing a master's or a doctorate at a public university do not need it.

Cost

No extra cost. Apply to the school that admitted you. In most cases the school will issue it only after you accept the offer and pay part or all of the tuition.

Benefit

IRCC (Immigration, Refugees and Citizenship Canada) says the attestation letter is issued by the province or territory where you will study. It shows you were allocated a study place there. Most study-permit applications must include it, and it must be filed with the application. You cannot add it later. People in kindergarten through grade 12 are exempt. From January (1) 1, 2026, people in master's or doctoral degree programs at public institutions are exempt as well. People studying in Quebec submit the acceptance certificate issued by Quebec (CAQ) instead. Exchange students who do not pay tuition, people renewing at the same school for the same level of study, and a few other special cases are also exempt. People who do not have to submit the letter must attach proof that they qualify for the exemption. The letter is generally valid only in the year it is issued. A letter issued in 2026 is valid through December (12) 31, 2026. It only needs to be valid when you apply for the study permit. It does not matter if it has expired by the time classes start. If you apply again after a study permit is approved or refused, you need a new letter. From January (1) 22, 2025, a transfer also requires a new letter.

Notes

This item is current as of October (10) 14, 2026. Canada's study places are reset every year, and the exemption list has changed more than once. Check the page in the Sources line again before you apply. Before you pay tuition in exchange for the letter, ask the school how much of the tuition comes back if the study permit is refused. The cap on work hours while studying in Canada is in item 3 (work hours).

Sources · 2

1. IRCC. Provincial attestation letter or territorial attestation letter（页面 2026-09-02 修改）. canada.ca/en/immigration-refugees-citizenship…
2. IRCC. Study permit: Get the right documents（页面 2026-10-06 修改）. canada.ca/en/immigration-refugees-citizenship…