Provincial Attestation Letter (PAL and TAL) for Study Permits
A provincial attestation letter (PAL) or territorial attestation letter (TAL) confirms that a province or territory has a space for you. Most study permit applicants need one, and Quebec needs a CAQ instead. Your school gives it to you, and you submit it with your application, not after.
since 1991
Who needs a PAL or TAL?
Most study permit applicants need a PAL or TAL. It is a letter from the province or territory where you plan to study, provided by your designated learning institution (DLI). Some applicants are exempt, such as students at the preschool, primary or secondary level, master’s and doctoral students at public DLIs, and GAC scholarship holders (IRCC).
How do you get one?
Contact your school and ask how to apply. In most cases you must accept your offer and pay tuition, in part or in full, first. Read our study permit guide and the Study in Canada hub. Studying in Quebec? You need an attestation of your Quebec Acceptance Certificate (CAQ).
Key rules at a glance
- Timing: submit the PAL or TAL with your study permit application, not after, for each applicant, even in a family application.
- Validity: it is linked to your school and, unless it says otherwise, valid until the end of the study permit cap year it was issued in.
- One use: you cannot reapply with the same PAL if your application was approved or refused.
- Quebec: the CAQ must state that you have a place in Quebec’s share of study permit applications, or are exempt.
Which situation matches yours?
Pick the situation that matches yours below.
You need a PAL or TAL if
- You apply for a study permit at a post-secondary DLI outside Quebec.
- You are not in an exempt group.
- Your previous PAL expired, or your last application was approved or refused.
You may not need one if
- Exempt level or program: preschool, primary, secondary, a federally designated military college, or a master’s or doctoral program at a public DLI.
- Same school extension: you extend at the same DLI and level of study.
- Special situations: GAC scholarship holders, exchange students who pay no tuition, and some applicants with a TRP of at least 6 months or a pending H&C or similar PR application.
See the Study in Canada hub and the extend or change guide for the next steps.
Why PAL problems stop study permit applications
Five problems cause most trouble. Source: IRCC.
Expired PAL
You cannot apply with a PAL issued in a previous cap year. Get a new one before you apply.
Reused PAL after a decision
You cannot reapply with the same PAL if your last application was approved or refused. You need a new PAL.
PAL submitted late
Submit the PAL with your application. A missing PAL is a common reason files are returned or refused.
Changed school without a new PAL
As of January 22, 2025, changing schools needs a new PAL or TAL before you apply.
Wrong letter for Quebec
Quebec students need a CAQ with the required statement, not a PAL.
Not sure which letter you need?
We check your school, level and history before you apply.
Timing you cannot miss
Valid when you apply
Your PAL or TAL must be valid when you submit your study permit application. It does not need to be valid when your studies start.
You need a new PAL before you reapply if your last application was approved or refused. You can reuse a PAL only if it is still valid and your application was withdrawn before a decision or was not accepted for processing.
You need a new PAL or TAL when you change schools and when you restore your student status. You do not need one to extend at the same DLI and level.
Documents to gather
Your school guides the process. Start with these.
How the PAL works, step by step
Six stages from your offer to your application.
Get your offer
Accept your offer from a DLI.
Pay as your school asks
In most cases you pay tuition in part or in full first.
Ask for the PAL or TAL
Your school guides you on how to apply.
Check the dates
Make sure the letter is valid when you apply.
Submit with your permit file
Upload it with your study permit application.
Get a new one when needed
Repeat if you change schools or reapply after a decision.
PAL and TAL costs
From IRCC pages. Last updated: October 2026.
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PAL and TAL FAQs
What is a provincial attestation letter?
A PAL is a letter from the province where you plan to study. It confirms there is a space for you in that province’s share of study permit applications. Territories issue a TAL. Your school provides it.
Who needs a PAL or TAL?
Most study permit applicants. Exempt groups include preschool, primary and secondary students, master’s and doctoral students at public DLIs, federally designated military college students, GAC scholarship holders and some exchange students.
How do I get a PAL?
Contact your school and ask how to apply. In most cases, you must accept your offer and pay tuition, in part or in full, before you get it.
Do I need a PAL for Quebec?
No. Quebec needs a Quebec Acceptance Certificate (CAQ) instead. The attestation must include the line that you have a place in Quebec’s share of study permit applications or are exempt.
When do I submit my PAL?
With your study permit application, not after. Each applicant needs a PAL, even if you apply as a family.
How long is a PAL valid?
Unless it has an earlier expiry date, it is valid until the end of the study permit cap year in which it was issued, which is usually December 31. It must be valid when you apply.
Can I reuse a PAL after a refusal?
No. You cannot reapply with the same PAL if your application was approved or refused. You need a new PAL. You can reuse it only if you withdrew before a decision or your file was not accepted for processing.
Do I need a new PAL if I change schools?
Yes. As of January 22, 2025, you must get a new PAL or TAL before you apply to change schools, unless you meet an exception.
Do I need a new PAL to extend my study permit?
Not if you extend at the same DLI and level of study. You need a new PAL if you extend at a different DLI or level, except when moving to a degree-granting graduate program at a public DLI.
What if I restore my student status?
You need a new PAL or TAL when you restore your status, even if you stay at the same school and level.
Is a PAL the same as a letter of acceptance?
No. The letter of acceptance comes from your school. The PAL comes from the province or territory, through your school. You need both in most cases.
What if my study permit is refused?
You can reapply with new proof and a new PAL, or ask the Federal Court to review the decision. There is no appeal. See our study permit refused guide.