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Canada study permit guide

Canada provincial attestation letter (PAL) for Indian students: who needs one in 2026

A provincial attestation letter (PAL), or territorial attestation letter (TAL), confirms that a province has a study-permit space for you and is usually required to apply for a Canadian study permit. Degree-granting master's and doctoral programmes at public designated learning institutions are exempt from 1 January 2026. Your institution supplies the letter, and you submit it with your study permit application.

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Last verified October 2026 · Written for Indian applicants · AbroBot takes no university commissions

At a glance

Usually required for
Canadian study permit applications
Master's and PhD at public DLIs
Exempt from 1 January 2026
Who issues it
Your designated learning institution
2026 cap-year letters valid until
31 December 2026
Quebec
Uses the CAQ instead

What a PAL is and why it exists

A PAL is a letter issued by the province or territory where you plan to study. It exists because Canada limits the number of new study permits through provincial caps. In most cases your study permit application is incomplete without it. Quebec does not use a PAL for this purpose. It uses the Quebec Acceptance Certificate (CAQ), which is covered in our Quebec CAQ guide.

Who does not need a PAL

Students in the following groups are exempt, according to the federal immigration department:

  • Degree-granting master's and doctoral programmes at a public designated learning institution, starting 1 January 2026. Graduate students who are not covered by this exemption still need a PAL.
  • Preschool, primary and secondary students up to grade 12.
  • Students at federally designated military colleges.
  • Exchange students who pay no tuition to the Canadian institution.
  • Holders of a Global Affairs Canada scholarship.
  • Certain people already in Canada, for example those extending at the same institution and level.

Check the details of your own case. Whether you qualify for the master's or PhD exemption depends on the institution being public and the programme being degree-granting. Confirm with your institution and the official IRCC page before you skip the letter.

Validity and when you need a new one

  • Letters are tied to a cap year. A letter issued in the 2026 cap year (1 January to 31 December 2026) is valid until 31 December 2026.
  • You cannot apply with a letter issued in a previous cap year.
  • The letter must be valid when you apply, not when you start your studies.
  • You need a new letter if your old one expired, your earlier application was approved or refused, you change schools, you change your level of study in most cases, or you are restoring your student status.
  • Each applicant needs their own letter, even when applying as a family.

If you apply early in a new year, check which cap year your letter belongs to before you rely on it.

Step-by-step: getting and using your PAL

  1. Accept your offer at a designated learning institution and ask the international office how it issues the letter.
  2. Pay any deposit the institution requires before it can request the letter.
  3. Receive your PAL from the institution and check your name, passport and the validity date.
  4. Prepare funds proof using our Canada proof of funds guide.
  5. Submit the PAL with your study permit application, not afterwards.

What comes next

After you arrive and study, the PGWP and Express Entry are the main routes to work and PR. Compare Canada with other countries in Canada vs Australia for MS.

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Frequently asked questions

Do I need a PAL for a master's degree in Canada?

Not for degree-granting master's and doctoral programmes at a public designated learning institution from 1 January 2026. Others still need one.

Who issues the provincial attestation letter?

Your designated learning institution explains how to get it, and it is issued on behalf of the province or territory.

Can I use last year's PAL?

No. You cannot apply with a letter issued during a previous cap year, and the letter must be valid when you apply.

Do I need a new PAL if I change schools?

Yes. A new letter is required when you change schools, and in most cases when you change your level of study.

Does Quebec require a PAL?

No. Quebec uses the Quebec Acceptance Certificate (CAQ) instead.

Should I submit the PAL with my study permit application?

Yes. Submit it with the application, not afterwards. Each applicant needs their own letter.

Sources and how we verify

Facts on this page were checked in October 2026 against the official sources below and cross-checked with current university and immigration guidance. Fees, thresholds and deadlines change, so confirm the final figure on the official site before you pay or submit anything.