Provincial Attestation Letter (PAL)

What is a PAL?

A Provincial Attestation Letter (PAL) is a letter issued by the province of Ontario and allows an international student to apply for a study permit at a specific Designated Learning Institution. 

Effective January 1, 2026, master's and doctoral (PhD) students no longer need a PAL.  For more information, please navigate to the Requirements for International Graduate Student Permits webpage.  For all other graduate students (i.e. graduate diplomas), the GSPA admissions team will work directly with you to confirm requirements.   

Unless you meet one of the exceptions, you must submit a PAL with your University of Waterloo study permit application. 

Please note:

  • You must include the PAL with your study permit application: it can’t be provided to IRCC later on during processing. 
  • A PAL would be required even if you are applying for a prerequisite course or program (including language courses or programs)
  • If you are applying for multiple study permits together with your dependents on the same application, any study permit applicants attending a post-secondary DLI may need to include their own PAL.  

  • In most cases, current University of Waterloo students applying to extend their study permits to continue their degree program may submit an application from inside Canada without a PAL.  However, applying from outside Canada would not be considered a study permit extension: instead it would be classified as a new study permit application and a PAL would be required for students in undergraduate and graduate diploma programs.  Due to limited PAL availability, it is strongly encouraged that students in this situation apply for their study permits from inside Canada, as a PAL is not guaranteed to be issued. 

PAL Validity
  • For the 2026 study permit cap year, unless a PAL has an expiry date listed, it will be valid until December 31, 2026.  As of January 1, 2026, if you have a PAL that was issued for the 2025 study permit cap year, it can no longer be used in an application.
  • If your study permit application was not accepted for processing (IRCC withdrew the application and your application fees were refunded), then you can submit a new study permit with the same PAL (if it is still valid).
  • If your study permit application was accepted for processing but was later refused, then you must get a new PAL before reapplying.

PAL Exceptions

IRCC states that you are exempt from the PAL requirement if any of the following situations apply to you:

  • You are a master's or doctoral (PhD) student applying for a study permit on or after January 1, 2026.
  • You are an exchange student studying under an exchange agreement between your home institution and a designated learning institution (DLI) in Canada, and you do not pay tuition fees to the DLI. 
  • You have received a scholarship from Global Affairs Canada.
  • You are exempt from certain study permit requirements under the temporary measures to reunite families of Indigenous people separated by Canada's border.
  • You have entered Canada and one of the following situations apply to you:
    • You are an undergraduate student applying for a study permit extension at the same DLI as your current study permit.
    • You are a master's or doctoral (PhD) student applying for a study permit extension on or after January 1, 2026.
    • You are applying for a study permit extension at the same DLI and level of study as your current study permit.
    • You are under a removal order, but can’t be removed from Canada at this time. 
    • You have a temporary resident permit valid for at least 6 months. 
    • You are a protected person.
    • You are eligible for permanent residence

If you meet one of the exceptions and do not require a PAL, you will need to provide proof with your study permit application.  The university will not provide a letter indicating that you meet a PAL exception.  Please connect with the Immigration Consultants on how you can provide proof of your PAL exception.

Find out if you need a PAL - Undergraduate Students

Please refer to the instructions provided on our Study Permits for International Students webpage. 

PAL questionnaire responses

If the questionnaire says you do not require a PAL

If the questionnaire says you do require a PAL
  1. Pay your tuition deposit, if required
    • For more information, please refer to the following pages:
    • Please note: returning students (students continuing studies in the same Waterloo program but applying for a study permit from outside of Canada) do not have to pay a deposit.
    • After reviewing the information above, if a tuition deposit is required, learn how to pay it here.
    • We highly recommend paying the tuition deposit using our approved international payment options via credit card as that is processed the most quickly and may appear in your Quest account sooner.
  2. Directly in Quest, submit your request for a PAL by clicking the “Submit” button at the bottom of the questionnaire.
  3. The University of Waterloo will request, on your behalf, a PAL from the Ontario government.
  4. Upon receipt of the PAL, the University will upload it to your Quest account.  Please check back within 2 to 4 business days (this process may take longer if a tuition deposit is required).
  5. Download your PAL from Quest, using the PAL download menu item (located on the left navigation menu).
  6. Apply for your study permit.  Review the study permit details on the University of Waterloo’s International Experience Centre website.

More information

The University of Waterloo maintains a PAL FAQ page for Undergraduate levels if you require further information.