Visas
The provincial attestation letter, and who no longer needs one
In short
A provincial or territorial attestation letter is usually required with a study permit application, and most refusals for a missing PAL are simply incomplete applications. Since 1 January 2026, master's and doctoral students at public designated learning institutions are exempt. Quebec applicants use a CAQ instead. A 2026 letter is valid only until 31 December 2026.
The attestation letter arrived in 2024 as part of a cap on study permit applications, and the exemption list has changed twice since. Checking which side of it you fall on takes two minutes and prevents a returned application.
This is a procedural piece. It does not argue about whether the cap is good policy, and it does not predict what 2027 looks like.
Who is exempt as the rules stand
IRCC lists the categories that do not need an attestation letter. If you fall inside one, you still have to prove it: the exemption is something you evidence, not something the officer assumes.
- A "degree-granting graduate program at the master's or doctoral level at a public DLI starting January 1, 2026": the exemption attaches to programmes starting on or after that date, at public institutions only
- Preschool, primary school including kindergarten, and secondary school up to grade 12
- A federally designated military college
- A vocational programme in Quebec leading to a DVS, AVS or STC
- Exchange students who pay no tuition to the Canadian DLI
- Global Affairs Canada scholarship recipients
- Applicants under the Francophone Minority Communities Student Pilot, with a letter of acceptance identifying them as an FMCSP applicant
- Certain applicants already in Canada: extending at the same DLI and level, holders of a temporary resident permit valid for at least six months, protected persons, and some permanent-residence applicants
- IRCC adds: "If you claim an exemption, you must provide proof with your application"
Quebec, and the letter's expiry date
Quebec does not issue a PAL. The CAQ serves that purpose, and Quebec also sets its own financial requirements, so a Quebec application runs on a parallel set of documents.
Attestation letters are tied to a cap year. A 2026 letter must have been issued between 1 January and 31 December 2026 and is valid until the end of that year. You cannot apply with a letter from a previous cap year, which is why a deferred intake often means asking the province for a new one.
Changing institution or level
Extending at the same school and the same level does not need a new letter. Changing schools does, in most cases, and since 22 January 2025 the new letter has to be in hand before you apply rather than after.
One exception runs the other way: moving from a post-secondary programme into a graduate programme at a public institution. That is the same move the 2026 exemption now covers.
What the cap actually is
IRCC’s notice of 25 November 2025 sets it out: "IRCC expects to issue up to 408,000 study permits, including 155,000 to newly arriving international students" and "253,000 extensions for current and returning students", and "a total of 309,670 study permit application spaces will be available under the cap for 2026" for applicants who need an attestation letter. The same notice states that "as of January 1, 2026, master’s and doctoral level students enrolled at a public designated learning institution (DLI)" "will not need to submit a provincial or territorial attestation letter". The allocation by province is below.
The practical reading for an applicant is narrower than the headline: provinces ration attestation letters, so the letter is usually the slow step, not the permit. Build your timeline backwards from when your province starts issuing, not from the intake date. Our note on building an application timeline has the mechanics.
| Province or territory | 2026 PAL/TAL application spaces |
|---|---|
| Ontario | 104,780 |
| Quebec | 93,069 |
| British Columbia | 32,596 |
| Alberta | 32,271 |
| Saskatchewan | 11,349 |
| Manitoba | 11,196 |
| Nova Scotia | 8,480 |
| New Brunswick | 8,004 |
| Newfoundland and Labrador | 5,507 |
| Prince Edward Island | 1,376 |
| Northwest Territories | 785 |
| Yukon | 257 |
| Nunavut | 0 (no designated post-secondary institutions) |
| Total | 309,670 |
Sources
Quoted from IRCC’s pages on 27 October 2026 (the attestation-letter page is dated 2 September 2026). The exemption list has changed twice since 2024; read the live page before you apply.
Related questions
I am applying for a master's at a public university. Do I need a PAL?
Not since 1 January 2026, when master's and doctoral students at public designated learning institutions became exempt. You will still need to show evidence that the programme and institution fit the exemption.
My PAL is from 2025 and I deferred my intake. Can I still use it?
No. Attestation letters belong to a cap year and cannot be carried into the next one. A deferral to 2027 means asking the province for a 2027 letter.
Does a PAL guarantee a study permit?
No. It is one required document among many. The permit decision still turns on funds, your study plan and the officer's view of whether you will leave at the end of your stay.