Canada Intra-Company Transfer Work Permit: Who Qualifies in 2026

Canada intra-company transfer work permit for executives, managers and specialists

Table of contents

The Canada intra-company transfer (ICT) work permit lets a multinational company move an executive, a manager or a specialized-knowledge employee to its parent, branch, subsidiary or affiliate in Canada without a Labour Market Impact Assessment (LMIA). Under IRCC’s current officer instructions for intra-company transferees, the employee needs at least one year of continuous full-time work for the foreign company in the three years before applying.

The permit belongs to the International Mobility Program. IRCC uses three exemption codes: C62 for executives and managers, C63 for specialized-knowledge workers and C61 for executives, managers and specialists sent to open a new office. These replaced the old code C12 on 15 December 2022.

An ICT permit is temporary and tied to one employer. It does not give permanent residence, but the Canadian work experience can count later toward programs such as the Canadian Experience Class.

What is the intra-company transfer (ICT) work permit?

It is an employer-specific work permit for staff of a multinational group who move temporarily to a related company in Canada. The transfer must be in the same capacity as the job abroad, and that job must stay open for the employee’s return.

How does an ICT transfer work in practice?

The two companies must have a qualifying relationship, and the employee’s role and work history must meet the rules. If both hold, the Canadian company submits an offer of employment through IRCC’s Employer Portal and pays the employer compliance fee. The employee then applies for the work permit with the offer of employment number.

LMIA-exempt does not mean approval is automatic. Trade agreements such as CUSMA, CETA and CPTPP have their own ICT provisions; this guide covers the general category, open to any nationality. If you are comparing business routes, see our page on Canada entrepreneur visa options.

What are the requirements for an ICT work permit?

Owning a company abroad is not enough. IRCC looks at the employee, the job, the wage and the link between the two companies.

The employee

  • You must currently work for the foreign company in an executive, managerial or specialized-knowledge role.
  • You need at least one year of continuous full-time employment with that company, in a similar position, in the three years before your first application. Part-time work adding up to a year does not count.
  • The transfer must be temporary, and your position abroad must remain available for your return.

IRCC states that a managerial-sounding title alone does not make someone eligible. Officers look at what you actually do and where you sit in the structure.

Executives and managers (C62)

An executive primarily directs the management of the company or a major part of it, with wide latitude in decision-making. A manager runs the company, a department or an essential function, and either supervises managers, supervisors or professionals or works at a senior level. IRCC’s code list calls this group executives, senior or functional managers. A first-line supervisor does not qualify unless the people supervised are professionals.

An executive or manager does not do the hands-on work of making the product or providing the service. The Canadian company’s size and structure must also show a reasonable need for an executive or manager.

Specialized-knowledge workers (C63)

IRCC requires both advanced proprietary knowledge and an advanced level of expertise; one without the other is not enough. The knowledge should be uncommon, critical to the business and not readily available in the Canadian labour market. If you have a relevant degree but less than two years with the company, IRCC expects a clear case for both.

There is no set TEER level for this category, but IRCC expects specialized-knowledge positions to be in TEER 0, 1 or 2 and reviews lower levels in more detail.

The wage

For every ICT category, officers check that the wage is not lower than the prevailing wage for the occupation where you will work. You can compare wages on Job Bank. Allowances paid outside the wage do not count. The Canadian company does not have to pay you itself, and the wage does not have to be in Canadian dollars, but it must be consistent with the Canadian prevailing wage.

For specialized-knowledge workers, the prevailing wage for the region is a strict minimum. Non-cash per diems, such as hotel or transport paid by the employer, do not count toward it.

The two companies

Both must be legal entities with a parent, branch, subsidiary or affiliate relationship, established through ownership and control. The foreign company must be a multinational, which IRCC defines as having revenue-generating operations in at least one country other than its home country. Both companies must keep doing business regularly and continuously for the whole stay.

Supplier or client links, contracts, licensing, franchise agreements and a small shareholding do not qualify. Membership on boards of directors does not create an affiliate relationship, and a similar company name proves nothing on its own. If the work could be done remotely, IRCC expects a reasonable explanation of why you need to be in Canada, and a time difference is not accepted as one.

The Canadian company must submit the offer of employment through the Employer Portal before you apply. The offer must describe the skills and experience the role needs and the relationship between the two companies. If the Canadian entity does not exist yet, see how to register a company in Canada.

Passport and work permit application form on a desk for a Canada intra-company transfer

Who is the ICT work permit for?

It fits people already working inside a multinational group who move to its Canadian operation:

  • CEOs and senior managers who can show real authority, not just a title.
  • Functional managers responsible for an essential function, even without a large team.
  • Specialized-knowledge staff whose company-specific expertise the Canadian operation needs.
  • Owners and shareholders, only if they also hold a genuine executive, managerial or specialist role. Shares alone are not a qualifying role.

Can a small or family-owned company use it?

IRCC’s instructions set no minimum company size. For executives and managers, though, the Canadian company’s size and structure must show a reasonable need for that role, and IRCC calls size an important factor. A company with no employees that exists in name only does not count as doing business. The other tests are the same: a genuine multinational, a link through ownership or control, and a real role. Expect to document ownership, structure and finances in detail.

Can you use an ICT work permit to open a new office in Canada?

Yes, under code C61, but only if the foreign company is already a multinational with revenue-generating operations in at least two countries. IRCC states that a company cannot become a multinational by using the ICT category, so a business that operates only in its home country cannot use C61 to open its first office abroad. Owners with a controlling interest, or whose immediate family has one, are not eligible for C61 unless the company meets the multinational requirements.

The officer will expect:

  • a transferee who is an executive, a manager or a specialized-knowledge worker
  • a plan to secure physical commercial premises in Canada (until premises are bought or leased, the new company may use its representative’s address)
  • a business plan and financial documents showing the foreign company can fund the set-up
  • reasonable staffing plans showing the Canadian company will be large enough to support the role
  • a timeline, with evidence, for when the new company will start doing business

A C61 permit lasts a maximum of one year. Extensions of up to six months are approved only in extenuating circumstances beyond the applicant’s or employer’s control, and only if the premises have been secured, work to set up the company is continuing and the operation is still financially viable. Further work in Canada falls under C62 or C63. Registering a company in Canada does not by itself support an application; the new company has to be real, funded and expected to be doing business within its first year.

What documents do you need for an ICT work permit?

Requirements vary by case and by the country you apply from. When you apply online, IRCC gives you a personalized document checklist. ICT files usually contain:

Area Typical documents
Identity Application form IMM 1295, valid passport copy, photo
Work history and role Resume, employment letters, payroll records, organization charts, job descriptions abroad and in Canada
Companies Registration, ownership and tax records for both companies; proof of the corporate relationship; the Canadian work address (for a new office, the plan to secure premises)
Job offer Employment contract and the offer of employment number
New office (C61) Business plan, financial documents, staffing plan and timeline
Family and health Marriage certificate or common-law declaration (IMM 5409), and a medical exam if required

How much does an ICT work permit cost?

Calculator and paperwork for Canadian work permit fees

Government fees are fixed; company set-up and professional costs vary. IRCC fees as of November 2026:

Fee Amount (CAD) Paid by
Work permit, including extensions 155 per person Employee
Biometrics 85 per person; 170 maximum for a family of two or more applying at the same time Employee
Employer compliance fee 230 Canadian employer
Spouse’s open work permit 155 plus 100 open work permit holder fee Spouse

The employer pays the compliance fee with the offer of employment. IRCC’s instructions tell officers to refund it if the work permit is refused.

How do you apply for an ICT work permit?

  1. Check eligibility of the employee, the foreign company and the corporate relationship.
  2. Set up or prepare the Canadian company and, for a new office, plan how you will secure commercial premises.
  3. Prepare a business plan if you are opening a new office.
  4. Submit the offer of employment. The employer pays the CAD 230 fee in the Employer Portal and gives the employee the offer number.
  5. Apply online for the work permit with the offer number and the documents on your checklist.
  6. Give biometrics after the instruction letter arrives. IRCC then assesses the file.
  7. Travel to Canada. If approved, you receive a port of entry letter of introduction. The border officer makes the final decision and prints the work permit.

Processing times change, so check IRCC’s current processing times before planning a move.

How long is an ICT work permit valid, and can your family come?

Category First permit Extensions Maximum stay
Executives and managers (C62) Up to 3 years Up to 2 years each 7 years
Specialized knowledge (C63) Up to 3 years Up to 2 years each 5 years
New office (C61) Up to 1 year Exceptionally, up to 6 months Then C62 or C63

An extension needs the same conditions to still hold: both companies doing business, the qualifying relationship in place and a role that still meets the category’s definition. The limits are cumulative across ICT categories. After reaching them, you must work one year full-time for the company outside Canada before applying as a transferee again. A permit cannot run past your passport’s expiry.

Can your spouse work in Canada?

Since 21 January 2025, under IRCC’s measure for spouses of high-skilled workers, a spouse or common-law partner may be eligible for an open work permit if the worker lives, or plans to live, in Canada while working, is employed in a TEER 0 or 1 occupation or a select TEER 2 or 3 occupation, and holds a permit valid for at least 16 months after IRCC receives the spouse’s application.

What counts is the TEER of the worker’s actual occupation. IRCC’s ICT instructions place executives in TEER 0 and managers in TEER 1. For specialized-knowledge workers there is no set TEER; IRCC expects TEER 0, 1 or 2 and looks closely at lower levels.

What about children?

Since the same date, dependent children are no longer eligible for an open work permit under this measure. They can still come with the parent, and a minor accompanied by a parent authorized to work in Canada can attend preschool, primary or secondary school without a study permit.

ICT time is not permanent residence; you need to qualify under a separate program. See our guide to moving from a work permit to PR.

Why are ICT work permit applications refused?

Common weak points are:

  1. No clear proof of ownership or control linking the companies
  2. Gaps in the year of continuous full-time work
  3. A role that does not meet the executive, manager or specialist definitions
  4. Specialized knowledge not shown
  5. A wage below the prevailing wage for the occupation
  6. A job offer that does not look genuine, or work that could be done remotely
  7. A foreign company that is not a multinational, or a new office without a credible business plan, funding or timeline
  8. Missing documents or unmet employer requirements
  9. Inconsistent or incorrect information

Stacks of tabbed documents being reviewed for an application

Since 29 July 2025, IRCC includes the officer’s decision notes with refusal letters for most temporary resident applications, so you can see the reasons before reapplying. Our page on Canada visa refusals explains the options.

In short

The ICT work permit suits executives, managers and specialists of a multinational who are moving to its Canadian company or opening its Canadian office. The link between the companies and the employee’s real role must both be proven. The permit is temporary, but the Canadian experience can later support permanent residence through Express Entry or a provincial program.

If you would like our team to look at your situation, fill in the assessment form.

Frequently asked questions

Can I get permanent residence after an ICT work permit?

Not automatically. The Canadian Experience Class, for example, asks for at least one year (1,560 hours) of skilled Canadian work in TEER 0, 1, 2 or 3 in the three years before you apply, plus its other requirements.

Can a company owner get an ICT work permit?

Only with a genuine executive, managerial or specialist role and the one-year employment record. For a new office, owners with a controlling interest are not eligible unless the company meets IRCC’s multinational requirements. IRCC notes that such owners may instead apply under the International Mobility Program’s category for entrepreneurs and self-employed people.

Can a company that operates only in its home country open a Canadian office through the ICT?

No. For a new office, IRCC requires revenue-generating operations in at least two countries, and a company cannot become a multinational through the ICT category.

Do I need an offer of employment number?

Yes. The Canadian employer submits the offer through the Employer Portal, pays the CAD 230 fee and gives you the number for your application.

Official sources

This article is general information, not legal advice, and it describes published official rules rather than any individual case. Hadi Imani is a Regulated Canadian Immigration Consultant, licence R522575, practising in Toronto; that licence covers Canadian immigration only.

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Hadi Imani — Regulated Canadian Immigration Consultant — RCIC #R522575 · licence covers Canadian immigration only  ·  Verify this licence on the CICC Public Register ↗
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