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Client Guide

Do I need a PAL or TAL in 2026?

Many study-permit applicants still need a provincial or territorial attestation letter, but the exemption list changed for 2026.

Reviewed · September 10, 2026

General information only. A lawyer should review the facts, documents and current rules before you rely on this information for an application or deadline.

The general rule

A study-permit application may require a PAL/TAL unless the applicant falls within a listed exemption.

Public master’s and doctoral programs

Starting January 1, 2026, applicants for degree-granting master’s or doctoral programs at public designated learning institutions are exempt from the PAL/TAL requirement.

Other exemptions exist

The current list also includes primary/secondary students and certain in-Canada extension applicants at the same DLI and same level, among other categories.

Do not reuse an attestation letter blindly

PAL/TAL validity is tied to the applicable cap year and current rules. Verify that the document remains valid when the study-permit application is submitted.

Official source reviewed:
IRCC / Canada.ca