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Canada’s study permit cap and PAL/TAL in 2026: who needs an attestation letter

Most new international students need a provincial or territorial attestation letter (PAL/TAL) to apply for a study permit in 2026. Master’s and PhD students at public schools no longer need one from January 1, 2026. Canada plans to issue 408,000 study permits in 2026, 7% fewer than in 2025.

Key takeaways

  • 2026 target: 408,000 study permits (155,000 for new arrivals and 253,000 extensions), down 7% from 437,000 in 2025
  • Most college and undergraduate students need a PAL/TAL from their province before they apply
  • From January 1, 2026, master’s and doctoral students at public schools do not need a PAL/TAL
  • K-12 students, students extending at the same school and level, and a few other groups are also exempt
  • A PAL/TAL issued in 2026 is valid until December 31, 2026 and cannot be reused after a refusal

What is the study permit cap?

Since 2024, Canada limits the number of study permits it issues each year. This limit is often called the international student cap. Immigration, Refugees and Citizenship Canada (IRCC) sets a national number, then gives each province and territory a share.

For 2026, IRCC expects to issue 408,000 study permits (IRCC notice, November 25, 2025):

  • 155,000 for new students arriving in Canada
  • 253,000 for students already in Canada who extend their permits

This is 7% lower than the 2025 target of 437,000 and 16% lower than the 2024 target of 485,000.

The cap does not mean there is a fixed number of seats at each school. It limits how many applications IRCC will accept for processing from students who need a PAL/TAL. Once a province uses its share, its schools cannot issue more letters that year.

How the 408,000 permits are split

Group2026 permitsPAL/TAL needed?
College, undergraduate and other students who need a letter180,000Yes
Master’s and doctoral students at public schools49,000No (from January 1, 2026)
Kindergarten to grade 12 students115,000No
Other exempt applicants64,000No

Source: IRCC, 2026 provincial and territorial allocations under the international student cap. The four groups add up to 408,000.

Who needs a PAL or TAL in 2026?

A provincial attestation letter (PAL) or territorial attestation letter (TAL) is a letter from the province or territory where you will study. It confirms you are counted inside its share of the cap. IRCC says a PAL/TAL is “usually required” for a study permit.

You usually need one if you are applying for a new study permit for:

  • A college diploma or certificate, including a graduate certificate (post-graduate diploma)
  • A bachelor’s degree
  • A master’s or doctoral program at a private school
  • A language program or other post-secondary program at a designated learning institution (DLI)

You also need a new PAL/TAL if you change schools (since January 22, 2025) or, in most cases, change your level of study. Moving from undergraduate to a graduate program at a public DLI does not need a new letter. Each family member who applies for their own study permit needs their own letter.

Who does not need a PAL/TAL

As of October 2026, IRCC lists these exemptions. You must show proof that you fit one.

By type of program

  • Preschool, primary and secondary school (up to grade 12)
  • A master’s or doctoral degree program at a public DLI (from January 1, 2026)
  • Quebec vocational training leading to a DVS, AVS or STC
  • Federally designated military colleges
  • Schools in the Francophone Minority Communities Student Pilot, with the right documents

By your situation

  • Exchange students who do not pay tuition to the Canadian school
  • Global Affairs Canada scholarship recipients
  • Students in Canada extending their study permit at the same school and same level
  • People covered by certain crisis or family reunification public policies
  • Protected persons, people with a temporary resident permit or a removal order, and some people applying for permanent residence in Canada (for example on humanitarian grounds or as a sponsored spouse)

Quebec is different. Students going to Quebec need a Quebec Acceptance Certificate (CAQ). Most students who are exempt from a PAL still need a CAQ.

Quick check: do I need a PAL?

  1. Will you study in kindergarten to grade 12? If yes, no PAL/TAL needed.
  2. Are you extending your permit at the same school and level? If yes, no PAL/TAL needed.
  3. Is your program a master’s or PhD at a public school? If yes, no PAL/TAL needed from January 1, 2026.
  4. Are you an exchange student, a Global Affairs Canada scholar, or in another exempt group above? If yes, no PAL/TAL needed, but keep proof.
  5. None of the above? You need a PAL/TAL. Ask your school how to get one.

In every case, students going to Quebec also need a CAQ.

2026 allocations by province and territory

The table shows how many permits IRCC expects to approve for PAL/TAL students in each province, and how many applications each one can support. The second number is higher because some applications are refused. IRCC based it on each province’s approval rate in 2024 and 2025.

Province or territoryExpected permitsApplication spaces
Ontario70,074104,780
Quebec39,47493,069
British Columbia24,78632,596
Alberta21,58232,271
Manitoba6,53411,196
Saskatchewan5,43611,349
Nova Scotia4,6808,480
New Brunswick3,7268,004
Newfoundland and Labrador2,3585,507
Prince Edward Island7741,376
Northwest Territories198785
Yukon198257
Nunavut1800
Total180,000309,670

Nunavut has a small target but no application spaces, because it has no designated post-secondary schools. Each province decides how to share its spaces among its schools. In practice, this means some colleges and universities have far fewer letters than before, so popular programs can run out early.

How to get a PAL or TAL

  1. Get accepted. Apply to a DLI and receive a letter of acceptance.
  2. Ask your school. Your school usually requests the PAL/TAL from the province for you. Each province has its own process.
  3. Apply for your study permit. Include the PAL/TAL, your letter of acceptance and proof of funds: at least $23,448 for living costs for one person, plus first-year tuition and travel (applications from September 1, 2026, outside Quebec). Use our proof of funds calculator.

Rules to know

  • A PAL/TAL issued in 2026 is valid until December 31, 2026, and must be used in the year it was issued.
  • If your study permit is approved or refused, you cannot use the same PAL/TAL again. After a refusal you need a new letter.
  • If IRCC returns your application without processing it and refunds the fee, you may reuse a valid PAL/TAL.

What the cap means for you

  • Apply early. Schools with many applicants may use up their letters months before the term starts.
  • Consider a public master’s program. It no longer needs a PAL/TAL and can lead to a 3-year post-graduation work permit. Check rules in the PGWP eligibility checker.
  • Compare costs and outcomes. See college vs university and our cost of studying calculator.
  • Think about the long term. Fewer permits also means fewer graduates competing for PR, but the PR targets are lower too. Read from study permit to PR.

Common questions

Do master’s students need a PAL in 2026?
Not if the master’s or doctoral degree program is at a public designated learning institution. This exemption started on January 1, 2026. Master’s programs at private schools still need a PAL/TAL.
How many study permits will Canada issue in 2026?
IRCC’s target is 408,000: 155,000 for new arrivals and 253,000 for extensions. About 180,000 are for students who need a PAL/TAL.
Can I reuse my PAL if my study permit is refused?
No. IRCC says you cannot reapply with the same PAL/TAL if your application was approved or refused. You may reuse it only if the application was not accepted for processing and your fee was refunded, and the letter is still valid.
Do I need a new PAL if I change schools?
Yes. Since January 22, 2025, you need a new PAL/TAL to change schools. Moving from an undergraduate program to a graduate program at a public school does not need a new one.
Do I need a PAL to study in Quebec?
Yes, unless you are exempt, and you also need a Quebec Acceptance Certificate (CAQ). Most students who are exempt from a PAL still need a CAQ.
How long is a PAL valid?
A PAL/TAL issued in 2026 is valid until December 31, 2026. You must use it to apply in the year it was issued.

Sources

Checked against these sources on October 5, 2026. Spotted something out of date? Tell us.

General information, not legal advice. Immigration rules change often and depend on your situation. Check IRCC or speak with a licensed consultant (RCIC) or lawyer before you apply.