Provincial Attestation Letters (PALS) for Graduate Programs

Details

PALS, or Provincial Attestation Letters, are required for most international students who are applying for study permits. 

As of January 2025, all international students applying to pursue a graduate program require a PAL. The federal government issues PALS to individual provinces and territories who in turn distribute them to universities and colleges. Distribution processes may differ between provinces. PALS are issued to universities by calendar year. We receive an allocation of PALS for graduate-level programming that are distributed to the department level. 

The process map below is an overview of the flow of an applicant's file from the point of unit admission recommendation through to the student applying for their study permit. 

Image includes a process flow chart. Step 1: Admissions committees make admission decisions. Step 2: Unit recommends admission to CGPS. Step 3: GPSO processes admission. Step 4: Student issued and accepts offer. Step 5: Student pays tuition deposit. Step 6: GPSO requests PAL and counts it against Unit Bank. Step 7: Weekly, USask requests PALS from province. Step 8: PALS issued by Province to Student. Step 9: Student claims PAL through MyCreds. Step 10: Student submits study permit application.
Fig. 1: Typical Admissions Process for International Graduate Students

Most students coming to Canada to pursue a graduate program of six (6) months in length or more will be required to include a PAL as part of their study permit application unless they meet one of the exceptions identified by IRCC. 

If a student is applying for a student permit extension at the same Designated Learning Institution (DLI) and level of study as your current study permit, they are not required to submit a PAL with your renewal application. However, if a student's study permit has expired, they may require a PAL. The student should contact ISSAC (international@usask.ca) immediately to discuss their situation. 

International Tuition Deposit

  • All international students, regardless of program, are required to pay the $1,000 deposit to confirm their admission. This deposit, paid online through the application portal, holds the student's spot and is credited directly to the student's tuition account upon arrival. 
  • Students in professional programs that already have tuition deposits of $1,000 or more in place will not have to pay both deposits. They are only required to pay one. 
  • Students are prompted to pay the deposit after their accept their offer through RMS. They must pay the deposit before taking any further action regarding their admission. 
  • If the student is unsuccessful in obtaining a study permit after they pay their tuition deposit, and if they can provide proof of refusal from IRCC, they will be refunded $900 ($100 is retained by TLSE as a processing fee). 
  • Refunds are not issued if a student does not receive a study permit refusal or rejection decision prior to the start of their anticipated start term. In these situations, the student needs to wait until they have a study permit decision before exploring next steps/options with their program. 
  • Students can defer their admission on the same deposit provided the deferral is within the academic year the deposit was paid. If the deferral extends beyond that year, a second deposit is required. 
    • In certain circumstances the first deposit may be refunded, but if not eligible for a refund, the initial deposit is forfeited. 
    • For example, if a student was admitted to the Fall 2025 term but defers their admission to January 2026, no second deposit would be required. However, if a student was admitted to the Fall 2025 and deferred to Fall 2026, a second deposit would be required. 
    • If eligible, please be sure to remind students that their deposit may be eligible for a refund. 

Proof of financial means required as part of study permit application

As listed on the IRCC website, study permit applicants must demonstrate they have the necessary funds to support themselves while in Canada through at least one of the following: 

  • proof of a Canadian bank account in their name, if they've transferred money to Canada
  • a Guaranteed Investment Certificate (GIC) from a participating Canadian financial institution 
  • proof of a student or education loan from a bank
  • their bank statements from the past four (4) months 
  • a bank draft that can be converted to Canadian dollars 
  • proof that they have paid tuition and housing fees 
  • a letter from the person or school giving them money, or 
  • proof of funding paid from within Canada, if they have a scholarship or are in a Canadian-funded educational program

To study in a province outside of Quebec, after September 1, 2025, study permit applicants must demonstrate that they have at least $22,895 for 12 months of living expenses plus enough money for the cost of tuition for their first year of study. The living expenses amount is increased if the student will be accompanied by their spouse or dependents while studying in Canada. 

Who to contact with PAL-related questions? 

Questions related to the processing of specific PALS to students: Technical questions about PALS (e.g. issues with MyCreds, how long it takes to get it, etc. can be sent via the CGPS Service Desk. 

Immigration-related questions (e.g. study permit requirements, refusals, extensions, travel, does a specific case need a PAL, who needs a PAL, who is still exempt, etc.): Contact international@usask.ca