Last Updated: May 12, 2026 · Source: Immigration, Refugees and Citizenship Canada (IRCC)
TL;DR: The Provincial Attestation Letter (PAL) is a document required for most international undergraduate students applying for a Canada study permit in 2026. Your university issues it after you accept your offer and pay your admission deposit. Undergraduate PAL timelines range from 3 to 10 business days after deposit payment. As of January 1, 2026, Master’s and doctoral students at public institutions no longer need a PAL. PALs are valid only for the current study permit cap year (January 1 to December 31, 2026). A PAL issued in 2025 cannot be used in 2026. If your study permit application is refused, you need a new PAL before reapplying. The 2026 national cap for PAL-required students is 309,670 applications.
The PAL (Provincial Attestation Letter) is one of the most time-sensitive documents in the Canada study permit process, and understanding the timeline is critical for Nepali students planning their application. Many students miss deadlines because they wait too long to accept their offer or do not understand when their PAL expires. This guide explains the PAL application timeline step by step, who needs one, who is exempt, and what to do if yours expires or your application is refused. For the full financial picture, see our guide on the Canada GIC amount for 2026 and how it fits with your PAL-based study permit application.
What is the Provincial Attestation Letter (PAL)?
A Provincial Attestation Letter (PAL) is a letter issued by a Canadian province that confirms an international student has been assigned a spot within that province’s share of Canada’s national study permit cap. It was introduced by IRCC alongside the international student cap in January 2024. The PAL does not guarantee your study permit will be approved. It simply confirms that your application can be accepted for processing within the year’s cap allocation. Without a PAL (unless you are exempt), IRCC will not accept your study permit application.
Who needs a PAL for a Canada study permit in 2026?
Most new international undergraduate students and students in graduate certificates or diplomas need a PAL. According to the official IRCC PAL page, you need a PAL if you are:
- An international student applying for a new study permit for a bachelor’s degree program
- A student applying for a graduate certificate or diploma (not a Master’s or PhD)
- A new student changing from one Designated Learning Institution (DLI) to another
- A student changing to a different level of study that is not a Master’s or doctoral program
- A student applying to restore status or extend a permit that has expired
Who is exempt from the PAL requirement in 2026?
Starting January 1, 2026, IRCC introduced new exemptions to reduce the administrative burden on graduate students. You do NOT need a PAL if:
| Who is exempt | Effective |
|---|---|
| Master’s degree students at a public DLI | January 1, 2026 (new) |
| Doctoral (PhD) degree students at a public DLI | January 1, 2026 (new) |
| Exchange students studying under an official exchange agreement (not paying tuition to the DLI) | Ongoing |
| Students extending their permit at the same DLI and same level of study | Ongoing |
| Students with a Global Affairs Canada scholarship | Ongoing |
| Students in the Francophone Minority Communities Student Pilot | Ongoing |
| Protected persons and certain humanitarian policy groups | Ongoing |
For Nepali students specifically: if you are applying for a Bachelor’s degree, you need a PAL. If you are applying for a Master’s or PhD at a public Canadian university from January 1, 2026 onwards, you do not need a PAL and can apply directly for your study permit.
What is the PAL application timeline?
The PAL timeline starts from when you accept your offer of admission, not when you apply to the university. Here is the typical timeline for different institutions based on information from major Canadian universities:
| Step | Typical Timeline | Notes |
|---|---|---|
| Accept offer of admission | Day 0 | Must be done through university portal |
| Pay admission/tuition deposit | Day 0 to 2 | Usually CAD 1,000 to CAD 2,500 non-refundable (except visa refusal) |
| University submits PAL request to provincial government | Day 2 to 5 | University processes deposit and submits request |
| Provincial government issues PAL | Day 3 to 10 (total from deposit) | Ontario and BC can take up to 10 business days |
| Student receives PAL by email | Day 5 to 10 | Delivered via student portal or email |
| Student submits study permit application to IRCC | As soon as possible after PAL received | PAL must be valid at time of IRCC submission |
According to University of Ottawa’s international student guidance, PALs are typically issued approximately 3 business days after the admission deposit is received and processed. University of Toronto also notes that PALs are typically issued about a week after the deposit payment. At UBC, undergraduate students receive their PAL within about 3 business days of accepting their offer.
When does the PAL expire?
A 2026 PAL is valid until December 31, 2026, at 11:59 PM Eastern Time (ET). Your study permit application must be submitted before this deadline. IRCC processes applications based on Coordinated Universal Time (UTC), not local time zones, so you should not wait until the last minute. Submit at least one day before December 31. The PAL does not need to be valid when you travel to Canada or when you begin your studies, only when you submit the study permit application to IRCC. A PAL issued in 2025 expired on December 31, 2025 and cannot be used in a 2026 application.
What happens if my study permit is refused? Do I need a new PAL?
Yes. If IRCC refused your study permit application, you must get a new PAL before reapplying. Your original PAL cannot be reused after a refusal. To get a new PAL, contact your university’s international admissions team, provide a copy of your IRCC refusal letter, and request a new PAL issuance. Most universities issue the new PAL within 3 to 5 business days of receiving your refusal letter. The exception is if your application was not accepted for processing (returned with fees refunded), in which case you can reapply with the original PAL if it is still valid.
How do the PAL and study permit timeline work together?
Once you have your PAL, you can submit your study permit application to IRCC. In 2026, all Nepali students apply through the regular stream, since the Student Direct Stream (SDS) was discontinued in November 2024. Processing time for the regular stream is 8 to 12 weeks. This means you should aim to have your PAL and complete your study permit application at least 4 months before your intended program start date. For a September 2026 intake, you should ideally submit your study permit application no later than May 2026. For January 2027 intake, submit by September 2026 at the latest, since 2026 PALs expire December 31, 2026.
The full application sequence looks like this: accept offer (January to March) → pay deposit → receive PAL (within 3 to 10 days) → complete GIC setup (see our Canada GIC guide) → gather all documents → submit study permit to IRCC → wait 8 to 12 weeks for decision → travel to Canada.
What is the 2026 study permit cap and how does it affect PAL availability?
According to the IRCC 2026 provincial allocations notice, IRCC will accept up to 309,670 study permit applications from PAL-required students in 2026. This is down 7% from the 2025 target. Each province distributes its share of PALs to its DLIs. Once a province’s allocation is filled, no more PALs can be issued from that province for the year. For popular provinces like Ontario and British Columbia, PAL allocations can fill up mid-year, especially for high-demand institutions. Nepali students should accept their offers and pay deposits as early as possible to avoid missing PAL availability.
Frequently Asked Questions
Do Nepali students need a PAL for a Canada study permit?
Yes, if you are applying for a bachelor’s degree or graduate diploma program. No, if you are applying for a Master’s or PhD degree at a public DLI from January 1, 2026. Nepal has no special exemption from the PAL requirement. All standard rules apply to Nepali undergraduate students.
How long does it take to get a PAL in 2026?
The typical PAL timeline is 3 to 10 business days after you pay your university’s admission deposit. The university submits the PAL request to the provincial government, which then issues the letter. UBC and U of T issue PALs within 3 business days. Ontario Tech and Western allow up to 10 business days. Contact your specific university for their timeline.
Can I apply for a Canada study permit before I receive my PAL?
No. Your PAL must be included in your study permit application when you submit it to IRCC. You cannot submit without the PAL and add it later. The government states that applications submitted without required attestation letters will be returned. Accept your offer, pay your deposit, wait for your PAL, then submit your study permit application.
Can I use the same PAL to apply to multiple Canadian universities?
No. A PAL is issued specifically for one DLI (the university that issued it). It cannot be transferred to a different institution. If you change to a different university, you need to obtain a new PAL from your new institution. However, if you change programs within the same university (same DLI), you do not need a new PAL as long as you remain at the same level of study.
What happens if a province runs out of PAL allocation before I apply?
If a province exhausts its PAL allocation for the year, no new PALs can be issued from that province for the remainder of the year. You would need to wait for the next year’s allocation (January 1 of the following year). This is why it is critical to accept your offer and pay your deposit as early as possible, particularly for popular provinces like Ontario and British Columbia. Choosing a university in a province with more available allocation (such as Atlantic Canada provinces) can also help.
Official sources used in this article: