Intra-Company Transfer (ICT) Guide
How multinational companies transfer executives, managers, and specialized knowledge workers to Canada under LMIA-exempt code C12.
The Intra-Company Transfer pathway is **completely exempt from the Labour Market Impact Assessment (LMIA)**. Employers do not need to advertise the job locally or prove that no Canadians were available for the role before hiring.
Eligible Employee Categories
Only employees in specific high-level roles can be transferred to a Canadian affiliate under the ICT program:
- Executives: Individuals who primarily direct the management of the company or a major component. They receive only general supervision from higher-level board directors.
- Senior Managers: Individuals who manage the organization, a department, or a critical function. They supervise and control the work of other professional or managerial employees.
- Specialized Knowledge Workers: Key personnel who possess advanced proprietary knowledge of the company's products, services, research, equipment, techniques, or management.
Company & Applicant Eligibility
Both the multinational enterprise and the transfer candidate must satisfy specific criteria:
- Corporate Relationship: The foreign company and the Canadian branch must have a parent, subsidiary, branch, or affiliate relationship.
- Employment History: The candidate must have been employed by the foreign company full-time in a similar role for at least **1 continuous year** within the 3 years prior to the transfer.
- Doing Business: Both companies must be actively "doing business" (rendering services or goods) in their respective countries. Having a passive paper address or shell company in Canada does not qualify.
ICT Start-up Requirements
If a foreign company wishes to transfer an executive or manager to establish a **new office** in Canada, additional rules apply:
- Physical Premises: The company must secure physical office space in Canada (a lease or purchase contract).
- Financial Viability: Provide a business plan proving the company has the financial capability to start operations and pay the manager's salary.
- Initial Permit Limits: Start-up ICT work permits are issued for a maximum of **1 year** and require proof of business growth/hiring local workers to be renewed.
This guide compiles official work permit guidelines and intra-company transfer regulations sourced directly from:
• Immigration, Refugees and Citizenship Canada (IRCC) ICT Guidelines: canada.ca/ict-work-permit
• IRCC Exemption Code C12 Operational Manual: canada.ca/code-c12