An intra-company transfer to Canada may allow a qualifying multinational company to transfer an executive, manager or specialized knowledge employee without a Labour Market Impact Assessment (LMIA). Both the company and the employee must qualify. Under the general route, the employee normally needs at least one continuous year of full-time work abroad in a similar position during the previous three years.
This guide explains company eligibility, employee requirements, work permit duration, fees and the application process under codes C61, C62 and C63. It also explains what happened to the former C12 code.
An intra-company transfer, or ICT, is an LMIA-exempt work permit for a key employee of a multinational company who moves to a parent, subsidiary, branch or affiliate in Canada. It covers executives, senior managers and specialized knowledge workers.
Planning a Canadian expansion or employee transfer? Book an ICT strategy consultation with Amir Ismail & Associates to review the company structure, proposed role and supporting evidence.
Key takeaways
- Identify the correct ICT code: The former C12 code has been replaced. Use C61 to establish a new branch, C62 for executives and senior managers, and C63 for specialized knowledge workers.
- Utilize the LMIA exemption: An intra-company transfer does not require a Labour Market Impact Assessment (LMIA), as it qualifies under the R205(a) significant benefit category of the International Mobility Program.
- Meet the work experience rule: You must prove at least one year of continuous, full-time employment with the foreign enterprise in a similar position within the three years prior to applying.
- Executives and managers can stay up to seven years in total. Specialized knowledge workers can stay up to five years.
- The work permit fee is $155. The employer pays a $230 compliance fee first. Biometrics cost $85 where they apply.
- An ICT work permit is temporary. Permanent residence requires a separate application and eligibility assessment.
Which ICT code applies: C61, C62 or C63?
C12 is the former label for this general ICT route. IRCC replaced it with C61, C62 and C63 in December 2022 and removed the separate old instructions in October 2025. The ICT route continues under the current codes.
| ICT group | Old code | Current code |
|---|---|---|
| Employees starting a branch or affiliate in Canada | C12 | C61 |
| Executives, senior or functional managers, existing business in Canada | C12 | C62 |
| Specialized knowledge workers | C12 | C63 |
Use the current consolidated IRCC ICT instructions to assess eligibility and select the appropriate code. A trade-agreement transfer may use different codes and criteria.
What is an intra-company transfer to Canada?
IRCC defines an intra-company transferee as a qualified employee who is transferred within a multinational company to work in Canada on a temporary basis for a parent, a subsidiary, a branch or an affiliate of that enterprise. The permit is employer specific. You may work only for the named Canadian employer, in the named occupation, at the named location.
You must follow the employer, occupation and location conditions recorded on your permit. A proposed change may require a new work permit or separate authorization before you begin the changed work.
The route is for key personnel only. IRCC states plainly that the ICT category is not intended as a means to transfer an enterprise’s general work force to affiliated entities in Canada. It is not a general staff relocation route.
Two legal routes exist, and they must not be mixed up. The first is R205(a), open to all nationalities, using codes C61, C62 and C63. The second is R204(a), which applies only to nationals of countries with a free trade agreement with Canada. Under the Canada-United States-Mexico Agreement (CUSMA), for example, executives and senior managers use T37 and specialized knowledge workers use T38.
Other trade agreements have their own eligibility rules and ICT codes. Nationality alone does not establish eligibility. Review the applicable agreement, occupational category and cumulative stay rules before selecting a route.
Compare LMIA-exempt work permit options in Canada. A business owner who does not qualify for ICT may wish to assess C11 work permit eligibility; ownership alone does not determine which route fits.
Which companies qualify for an ICT work permit?
The Canadian enterprise must be a parent, subsidiary, branch or affiliate of the foreign enterprise. IRCC defines each of these terms.
- Affiliate: one of two subsidiaries both owned and controlled by the same parent or individual, or one of two legal entities owned and controlled by the same group of individuals, each owning and controlling about the same share of each company.
- Branch: an operating division or office of the same organization in a different location.
- Parent company: a firm, corporation or other legal entity that has subsidiaries.
- Control: the right and authority to direct management and operations of the enterprise.
The company must also be a multinational corporation. IRCC defines that as a company or enterprise that has business operations in at least one country other than its home country and generates revenue beyond its borders. Doing business means regularly, systematically and continuously providing goods or services in Canada.
The mere presence of an agent or office in Canada does not count. A company with no employees that exists in name only, set up to ease the entry of transferees, does not qualify as doing business.
Officers may ask for tangible proof of the relationship between the two enterprises. Expect to show proof of current employment by the foreign enterprise, a letter of introduction describing the relationship, and evidence that the enterprise is or will be doing business in both countries.
What work experience does the employee need?
You must have been in continuous employment at the foreign enterprise, in a similar position outside Canada, for at least one year full time in the previous three year period from the date of your first application. Part time work added up to one year does not count.
Employment may be through payroll or by direct contract with the foreign enterprise, if you worked only for the qualifying enterprise. Your foreign position must remain available to you so you can return after the Canadian assignment.
On the day you apply, you must be employed in an executive, managerial or specialized knowledge capacity, and be able to perform the work you seek in Canada.
A worker may qualify for a different ICT category on a new application if they can show one year in a similar full time position in that new category within the last three years. Time already spent in Canada under ICT counts toward the cap of the new category.
The three capacities: executive, manager and specialized knowledge
Executives, in Training, Education, Experience and Responsibilities (TEER) 0, primarily direct the management of the enterprise or a major component or function. They establish goals and policies, exercise wide latitude in discretionary decision making, and receive only general supervision from higher executives, the board or stockholders.
Managers, in TEER 1, primarily manage the enterprise, a department, subdivision, component or essential function. They supervise or control other managers, supervisors or professional employees, or manage an essential function. They have authority to hire or fire or to recommend personnel decisions, and they exercise discretion over day to day operations.
Lower level management, managing supervisors, managerial sounding titles only and first line supervisors do not qualify, unless the employees supervised are professionals. An executive or senior manager does not perform tasks tied to making a product or delivering a service. The size and structure of the Canadian operation must justify needing an executive or senior manager.
Specialized knowledge has a specific evidence test. You must have both advanced proprietary knowledge of the company’s product, service, research, equipment, techniques or management, and an advanced level of expertise. Either one alone does not qualify.
Advanced proprietary knowledge means uncommon knowledge of the firm’s products or services and their application in international markets, or advanced expertise in the enterprise’s processes or procedures. Advanced expertise means specialized knowledge gained through significant and recent experience, used to contribute significantly to productivity. Recent means within the last three years.
Officers weigh whether your abilities are unusual or different from those generally found in the industry and not easily transferable in the short term, whether the knowledge is highly unusual within the industry and the firm, whether it is critical to the Canadian branch, and whether it is available in the Canadian labour market.
Skill in implementing an off the shelf product does not meet the standard by itself, unless the product is new or so heavily customized that it is effectively a new product. Low TEER positions get closer review, to make sure the person really has specialized knowledge and the position really requires it.
Business ownership does not automatically exclude an otherwise qualifying ICT employee. Where ICT requirements are not met, another business category may be worth assessing. See AIA’s guide to C11 significant-benefit evidence.
What wages and evidence must the employer provide?
Under IRCC’s current ICT instructions, wages should meet the prevailing wage for the occupation and Canadian work location. Housing, travel and other allowances cannot be added to salary to satisfy that wage benchmark. Payment may come from outside Canada, but the offered compensation must still meet the Canadian assessment.
Prepare evidence of the corporate relationship, active operations, foreign employment, Canadian duties, organizational reporting lines, qualifications and significant benefit to Canada. Specialized knowledge cases also need detailed proof of proprietary knowledge and advanced expertise; a job title or generic support letter is insufficient.
Before the employer submits its offer, ask AIA to review the proposed role and evidence plan. This can help identify gaps in wages, duties and corporate documentation.
Opening a new Canadian office: the C61 case
C61 covers eligible employees establishing a qualifying Canadian branch, subsidiary or affiliate. For this route, the foreign multinational must already have revenue-generating operations in at least two countries before the Canadian enterprise is established. A company operating only in its home country cannot use the Canadian opening to satisfy that prior multinational requirement.
Officers assess the premises, committed funding, ownership, organizational structure, business plan and viability of the foreign operation. The initial C61 permit is normally limited to one year. Continued work ordinarily requires qualifying under C62 or C63 once the Canadian enterprise is actively doing business. IRCC permits exceptional C61 extensions where circumstances beyond the applicant’s or employer’s control delayed establishment; this is not a routine renewal option.
How long you can stay: the seven and five year caps
| Category | Initial maximum | Renewals | Total stay cap |
|---|---|---|---|
| Starting a branch or affiliate, C61 | 1 year | Normally transition to C62/C63; exceptional C61 extension only | C61 normally 1 year; cumulative ICT limits also matter |
| Executives and managers, C62 | 3 years | 2 year renewals | 7 years |
| Specialized knowledge, C63 | 3 years | 2 year renewals | 5 years |
Time in different ICT categories can count toward the applicable cumulative limit. IRCC states an overall seven-year ICT ceiling, including switches between the general route and a trade-agreement route. The specialized-knowledge category has a five-year limit. Changing codes does not automatically restart the clock; any agreement-specific rules must also be checked.
After the cap, you must complete one year of full time employment in the company outside Canada before you can reapply as an ICT. A work permit cannot be issued beyond your passport validity, subject to stated exceptions.
Renewal requires a new application and continued eligibility. An eligible worker who submits a complete in-Canada extension application before expiry and remains in Canada may continue working under the same permit conditions while a decision is pending. Maintained status does not automatically authorize a new employer or role. See IRCC’s guidance on working while an extension is processed.
Fees: what you pay and what your employer pays
| Fee | Amount |
|---|---|
| Work permit processing fee | $155 |
| Employer compliance fee, paid by the employer | $230 |
| Biometrics, if applicable | $85 per person, $170 maximum per family of two or more |
All amounts in the table are Canadian dollars. ICT is LMIA-exempt, so the LMIA application fee does not apply. These are government fees, not a total project budget: professional services, medical examinations, translations, travel and business-establishment costs may be additional. Confirm applicable fees and exemptions before filing.
How do you apply for an ICT work permit?
- Submit the employer offer: Unless an exemption applies, the Canadian employer must submit the official offer of employment through the IRCC Employer Portal and pay the CAD $230 employer compliance fee before the worker applies.
- Obtain the offer number: The employer must provide you with the generated offer of employment number (which begins with the letter ‘A’ followed by seven digits) to link to your application.
- File your work permit application: Apply for your ICT work permit using the generated offer number and submit the required evidence, including:
- Proof of citizenship and identity.
- Evidence of one year of continuous full time employment abroad in a similar position.
- An employer letter of introduction. The letter should state your current position, title and place in the organization, with a job description. For specialized knowledge, it must show the knowledge you hold and that the Canadian position requires it. It should also state the Canadian position, title, place and job description, the intended duration, and the company relationship.
- Evidence that the business is or will be doing business in both countries.
- Biometrics and admissibility. Give biometrics and complete a medical exam where they apply. Pay the $155 work permit fee plus biometrics.
- Decision and travel. For an approved outside-Canada application, IRCC normally issues a port-of-entry letter of introduction. The border officer assesses admission and issues the work permit if requirements are met. Check whether a visa or electronic travel authorization is required for your passport and travel method. A work permit is not a travel document, and visa validity should not be assumed to match the work permit.
Family Options: Spousal Open Work Permits for ICT
Your spouse or common-law partner may qualify for an open work permit, but approval is separate from your ICT application. Under the general C41 route, the principal worker normally needs an eligible TEER 0 or 1 occupation, or a selected TEER 2 or 3 occupation, and at least 16 months of work authorization remaining when the spouse’s application is received. Exceptions and renewal measures apply. See the current IRCC spouse eligibility criteria.
An initial one-year C61 permit will ordinarily be too short for the general 16-month C41 rule. Trade-agreement provisions or eligible permanent-residence-related categories may have different requirements; a PR application alone does not guarantee family work-permit eligibility. Dependent children do not qualify under this general C41 spouse route and need their own appropriate status. AIA’s spousal open work permit guide explains the wider options.
What mistakes can weaken an ICT application?
- Applying under C12. The code is gone. Use C61, C62 or C63.
- Treating ICT as a general staff move. The route is for key personnel only.
- Claiming specialized knowledge with only one half of the test. You need both advanced proprietary knowledge and an advanced level of expertise.
- Counting part time work toward the one year rule. Only continuous full time work counts.
- Applying before the employer submits the offer and pays the $230 fee. That order is mandatory.
- Assuming an ICT permit guarantees permanent residence. PR eligibility and selection are assessed separately.
- Selecting a route without checking its requirements. General ICT and trade-agreement ICT categories have different codes and eligibility rules.
Frequently asked questions
Is C12 still valid for intra-company transfers to Canada?
No, the C12 code is no longer valid for intra-company transfers to Canada. Immigration, Refugees and Citizenship Canada (IRCC) replaced it on December 15, 2022, with three specific codes: C61 for establishing a new branch or affiliate, C62 for executives and senior managers, and C63 for specialized knowledge workers.
Do I need an LMIA for an intra-company transfer?
No LMIA is required for an eligible ICT application. Normally, the employer must first submit the offer through the Employer Portal and pay the CAD $230 employer compliance fee, unless an exemption or authorized alternative applies.
How long must I have worked for the company abroad?
You must have been in continuous full time employment at the foreign enterprise, in a similar position outside Canada, for at least one year in the previous three years. Part time work added up to one year does not count.
How long can I stay in Canada as an intra-company transferee?
Under the general route, C62 executives and managers may receive an initial permit of up to three years, with renewals normally up to two years within a seven-year total. C63 specialized knowledge workers have a five-year total. C61 new-enterprise permits are normally up to one year, followed by an application under C62 or C63 if eligible; exceptional C61 extensions are limited.
Does an intra-company transfer lead to permanent residence?
An ICT permit does not grant permanent residence. A worker may separately qualify for a permanent residence program, but eligibility, qualifying Canadian experience and selection requirements must be assessed independently.
Can my spouse work in Canada while I hold an ICT permit?
Possibly. Under the general C41 spouse route, the worker must normally have an eligible occupation and at least 16 months of work authorization remaining when the application is received. An initial one-year C61 permit ordinarily does not meet that duration rule. Exceptions, trade-agreement provisions and other family categories require separate assessment.
Sources
- IRCC: Current intra-company transferee instructions — C61, C62 and C63.
- IRCC: Current C41 spouse eligibility requirements.
- IRCC, LMIA exemption codes, International Mobility Program. C12 to C61, C62 and C63, effective December 15, 2022.
- IRCC, Program delivery update: Intra-company transferees, R205(a), C61, C62, C63, October 3, 2024.
- IRCC, Program delivery update: deletion of the C12 instructions, October 3, 2025.
- IRCC, Intra-company transferees, CUSMA, R204(a), T37 and T38.
- IRCC, Conditions and validity period on work permits. Seven and five year caps.
- IRCC, Terms and definitions related to temporary residents.
- IRCC, Fee schedule. Work permit $155, employer compliance fee $230, biometrics $85.
- IRCC, Employer Portal user guide.
- IRCC, Guide 5553, Applying to change conditions or extend your stay in Canada as a worker.
An ICT permit may support a temporary Canadian assignment, but permanent residence requires a separate plan. Read about the Canadian Experience Class and assess whether your work experience could qualify. Business ownership, self-employment and the way the Canadian role is structured can affect that assessment.
Amir Ismail, RCIC #R412319, can review your transfer plan and the employer’s offer before you file. Book a Strategy Consultation
