Canada Provincial Attestation Letter (PAL) Guide 2026 | Exemptions & Cap Rules | NationRules
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IRPA § 14.1 Regulations

Provincial Attestation Letter (PAL) Guide

Understand IRCC study permit cap rules, check whether your degree program requires a PAL, and learn how DLIs request PAL allocations.

PAL Requirement & Exemption Evaluator

Full Exemption List & Statutory Criteria

CategoryPAL StatusOperational Note
Master's & PhD Degree StudentsEXEMPTGraduate students are exempt to encourage advanced research talent.
K-12 Primary & High SchoolEXEMPTMinor children studying in elementary or secondary schools do not need PAL.
Study Permit ExtensionsEXEMPTIn-Canada students extending their current study permit do not require a new PAL.
Undergraduate & Diploma StudentsREQUIREDMust obtain PAL via DLI tuition deposit before submitting IRCC study permit.
Study & PR Tools

Check 3-year PGWP eligibility rules, CRS points for Canadian study, and Spousal Open Work Permit (SOWP) qualification.


View SOWP Rules →View CRS Points Tool →