What Changed
A provincial or territorial attestation letter (PAL or TAL) is a letter from the province or territory confirming there is space for the student. Immigration, Refugees and Citizenship Canada (IRCC) says it is provided by the designated learning institution (DLI) and is usually required to apply for a study permit.
IRCC announced on November 25, 2025 that, as of January 1, 2026, master's and doctoral students enrolled at a public DLI do not need to submit a PAL or TAL with their study permit application.
What the Exemption Covers
IRCC's PAL page describes the exempt programs as a master's degree-granting program at a public DLI and a doctoral degree-granting program at a public DLI. Its graduate student page uses the same limits: a degree-granting program, at the master's or doctoral level, at a public institution.
IRCC's instructions to officers say a PAL or TAL is still required for graduate programs at private DLIs, and for graduate programs that do not confer a degree, such as those that confer a diploma or certificate, microprograms, and courses taken by a visiting student. A prerequisite course or program needs a PAL or TAL even if the main program falls under an exception.
IRCC publishes the public DLIs offering exempt programs on its DLI list page. It says an applicant must provide proof of meeting an exception with the study permit application, and that it confirms the exemption when it reviews the application.
Quebec
IRCC says a person who wants to study in Quebec needs an attestation of issuance of a Quebec Acceptance Certificate (CAQ), issued by the Government of Quebec, instead of a PAL or TAL. It says most students who do not need a PAL or TAL and want to study in Quebec must still get a CAQ, with very few exceptions.
Other Exemptions
IRCC's notice also names primary and secondary students, certain Government of Canada priority groups and vulnerable cohorts, and existing study permit holders applying for an extension at the same DLI and the same level of study. IRCC's PAL page has the full list of exemptions.
IRCC's instructions say the extension exemption does not apply to a permit that has expired or been invalidated, and that a new PAL or TAL is required when applying for restoration of status.