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immigration

2026 Provincial Attestation Letter (PAL) Requirements

December 24, 2025

On December 20, 2025, Immigration, Refugees and Citizenship Canada (IRCC) released new  for study permit applications, effective January 1 to December 31, 2026. These instructions set a cap on the number of study permit applications that will be processed in 2026 to help Canada meet its immigration goals. In addition, IRCC introduced new rules on who must provide a Provincial Attestation Letter (PAL) when applying for a study permit starting January 1, 2026.

Key Highlights 

The following groups are exempt from the PAL requirement in 2026:

  • Master’s and Doctoral degree students enrolled at public DLIs (starting on January 1, 2026);
  • Primary and secondary (kindergarten to grade 12) students;
  • Certain Government of Canada priority groups and vulnerable cohorts;
  • Existing study permit holders applying for an extension at the same DLI and at the same level of study;
  • Exchange students continue to be exempt from the PAL requirement.

These changes are in effect from January 1, 2026 – December 31, 2026. Study permit applications submitted on or before December 31, 2025, should follow the previous . 

Do you need a PAL?

Graduate Students

New & Current 51ÉçÇøºÚÁÏMaster's or PhD students applying for a study permit on or after January 1, 2026

If you are starting a Master’s or PhD degree program at SFU, you do not need a PAL when applying for a study permit on or after January 1, 2026. Further details are available on IRCC's  website.

Note: Applications submitted before January 1, 2026, must still include a valid PAL.

PROOF OF PAL EXEMPTION GUIDES

New 51ÉçÇøºÚÁÏstudents applying for their first study permit 

If you are a new 51ÉçÇøºÚÁÏstudent and you are applying for a study permit to study in a Master's or PhD degree program at SFU, review our Proof of PAL exemption guide for 51ÉçÇøºÚÁÏMaster's and PhD students for details about how to approach this part of your study permit application.

Current 51ÉçÇøºÚÁÏstudents and students transferring to 51ÉçÇøºÚÁÏto pursue a graduate degree program (Master's or PhD) applying to extend their study permit

Review our Proof of PAL Exemption Guide for Current 51ÉçÇøºÚÁÏstudents and students transferring to 51ÉçÇøºÚÁÏto study in a graduate degree program (Master's or PhD) for details about how to approach this part of your study permit application. 

Faster Processing for Doctoral Students

PhD students and their accompanying family members applying from outside of Canada may qualify for , if they apply within the same application. Applications may still be subject to background checks, which may delay processing times.

Graduate Student Resources

IRCC has launched a new webpage,  to help prepare yourself for life in Canada by learning about housing options, study costs, employment opportunities, and more.

Current 51ÉçÇøºÚÁÏstudents in Canada applying to extend their 51ÉçÇøºÚÁÏstudy permit at the same level of study

If you are in Canada and applying to extend your 51ÉçÇøºÚÁÏstudy permit to continue at the same designated learning institution (DLI) and the same level of study, you do not require a PAL. 

Examples of this scenario include:

  • 51ÉçÇøºÚÁÏstudents continuing a Bachelor’s degree;
  • 51ÉçÇøºÚÁÏstudents continuing a graduate degree program (i.e. Master’s and PhD degree);
  • 51ÉçÇøºÚÁÏstudents transitioning from a Master’s degree to a PhD degree.

If your study permit will be expiring soon, please review our instruction guides below for step-by-step information about the application process and documents required. 

If you are an 51ÉçÇøºÚÁÏstudent changing from a Master’s degree program to a graduate certificate or diploma, this is considered a change in your level of studies. You will need to include a Provincial Attestation Letter (PAL) with your study permit extension application. For guidance on how to request a PAL in this situation, please contact an International Student Advisor, Immigration Specialist.

New Undergraduate Students

New Undergraduate students applying for a study permit outside Canada

A valid PAL is required at the time of your study permit application. For information about how you will receive your PAL, visit our Frequently Asked Questions (FAQ) webpage.

While you are waiting for the PAL, you can start preparing your study permit application and gather applicable supporting documents. This way, your application will be ready to submit once you receive your PAL.

  • Visit our website for information about applying for a study permit from outside Canada.
  • Visit the  for information about documents required in a study permit application.

New Undergraduate students transferring to 51ÉçÇøºÚÁÏfrom another Canadian Designated Learning Institution/DLI (including high school)

If you are transferring from another designated learning institution (DLI), you must have your 51ÉçÇøºÚÁÏstudy permit approved before you can begin your studies.

Important: Eligible high school students may begin their studies at 51ÉçÇøºÚÁÏwhile their 51ÉçÇøºÚÁÏstudy permit extension application is being processed by IRCC, if they meet certain criteria.

If you are transferring to 51ÉçÇøºÚÁÏas an undergraduate student, you must include a PAL in your study permit application.  

  • If you are applying in Canada, and you are an existing study permit holder, you should follow the instructions to apply for a . Please include your 51ÉçÇøºÚÁÏletter of acceptance (LOA).
  • If you are applying outside Canada, you should follow the instructions for an  application. Please include your 51ÉçÇøºÚÁÏletter of acceptance (LOA).

For information about how you will receive your PAL, visit our Frequently Asked Questions (FAQ) webpage.

New Undergraduate students who receive a study permit application refusal 

If your application was refused and you are not PAL-exempt, you will need a new PAL to reapply. Please visit our website for information about what you can do if your study permit application is refused.

Current Undergraduate Students

Current 51ÉçÇøºÚÁÏstudents in Canada applying to extend their 51ÉçÇøºÚÁÏstudy permit at the same level of study

If you are in Canada and applying to extend your 51ÉçÇøºÚÁÏstudy permit to continue at the same designated learning institution (DLI) and the same level of study, you do not require a PAL. 

Examples of this scenario include:

  • 51ÉçÇøºÚÁÏstudents continuing a Bachelor’s degree;
  • 51ÉçÇøºÚÁÏstudents continuing a graduate degree program (i.e. Master’s and PhD degree);
  • 51ÉçÇøºÚÁÏstudents transitioning from a Master’s degree to a PhD degree.

If your study permit will be expiring soon, please review our instruction guides below for step-by-step information about the application process and documents required. 

Current 51ÉçÇøºÚÁÏstudents in Canada applying to extend their 51ÉçÇøºÚÁÏstudy permit at a different level of study

If you are currently studying at 51ÉçÇøºÚÁÏand applying to extend your 51ÉçÇøºÚÁÏstudy permit for studies at the same designated learning institution (DLI) but a different level of study, a PAL will be required unless you meet one of the following exceptions:

  • 51ÉçÇøºÚÁÏstudents moving from Bachelor's degree to Master's degree (starting on January 1, 2026);
  • 51ÉçÇøºÚÁÏstudents moving from a graduate certificate or diploma to Master's degree (starting on January 1, 2026);
  • Other exemption groups as outlined by IRCC on .

Please review our instruction guides below for step-by-step information about the study permit extension application process and documents required. 

Current 51ÉçÇøºÚÁÏUndergraduate students who are outside Canada without a valid study permit

You will require a PAL to apply for a new study permit from outside Canada. 

  • Visit our website for information about applying for a study permit from outside Canada.
  • Visit the  for information about documents required in a study permit application.

For information about how you will receive your PAL, visit our Frequently Asked Questions (FAQ) webpage.

Current 51ÉçÇøºÚÁÏUndergraduate students applying to restore their study permit

If you are studying at SFU, you are required to have a valid study permit at all times.  This means you are required to apply to extend your study permit before it expires.  If your study permit expires, and you did not apply to extend it before it expired, you will lose your student status.  You may be able to apply to restore your student status in Canada within 90 days of losing your status. For information about how to apply to restore your student status in Canada, visit the . 

If you will be applying to restore your student status from within Canada as an undergraduate student you will require a PAL. Please contact a 51ÉçÇøºÚÁÏInternational Student Advisor, Immigration Specialist for more information.

Returning Undergraduate 51ÉçÇøºÚÁÏstudents applying for a new study permit 

If you have been away from your 51ÉçÇøºÚÁÏstudies for 3 or more consecutive terms, and you wish to resume your studies at SFU, you may need to apply for reactivation or readmission to return to SFU, depending on your situation.

i To resume your studies at SFU, you must apply and be approved for a new 51ÉçÇøºÚÁÏstudy permit.  Prior to submitting your reactivation request, you should check and familiarize yourself with the to ensure you have sufficient time to have your new study permit approved. We recommend submitting your reactivation request at least 4 months prior to your reactivated term (i.e. the term when you request to be reactivated and resume your studies at SFU). 

Reactivation

If you will be applying for reactivation,  please visit our FAQ page to learn about how to obtain a PAL. 

Readmission

If you are required to apply for readmission to SFU, visit the 51ÉçÇøºÚÁÏAdmissions website for more information about important deadlines.

Exchange Students & Visiting Research Students 

51ÉçÇøºÚÁÏUndergraduate and Graduate Exchange Students

Exchange students who will be studying at 51ÉçÇøºÚÁÏfor more than 6 months require a study permit. As an exchange student, you are if you meet the following requirements: 

  1. You are studying under an exchange arrangement between your home institution and SFU; and
  2. You do not pay tuition fees to SFU.

Note: Students coming to 51ÉçÇøºÚÁÏunder Study Abroad, and who pay tuition to SFU, require a PAL to apply for a study permit. 

51ÉçÇøºÚÁÏUndergraduate and Graduate Research Students (VRS)

Undergraduate and graduate Visiting Research Students (VRS) who will be applying for a study permit require a PAL

Not all VRS require a study permit. The appropriate immigration document(s) for a VRS visit depend several factors including length of visit, funding arrangements, and the scope of research activity. 

Additional Questions?

If you have reviewed the above scenarios and have futher questions, please connect with an International Student Advisor, Immigration Specialist for assistance. 

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