Short answer

A PAL is a provincial attestation letter and a TAL is a territorial attestation letter confirming that an applicant has been allocated a place within the destination province or territory. Most study-permit applications require one, but K–12 students, eligible master’s and doctoral students at public DLIs, and other specified groups may be exempt.

Detailed answer

A provincial attestation letter (PAL) or territorial attestation letter (TAL) is issued by the province or territory where the student plans to study and is usually provided through the intended DLI. It confirms that the applicant has been allocated a place within that jurisdiction’s international-student allocation. It is different from a letter of acceptance (LOA) and from the study permit itself.

Applicants who require a PAL/TAL generally accept their offer and follow the school’s process before submitting the letter with the study-permit application. The letter is normally linked to the school and cap year. A new letter may be required after expiry, refusal, a school change or a change in level of study.

K–12 students, eligible master’s and doctoral students at public DLIs, and certain exchange, government-scholarship or public-policy groups may be exempt. Exemptions can change, so use IRCC’s current questionnaire and instructions on the submission date. Quebec students must also understand the separate CAQ process.

Official sources

Last updated: 2026-09-01