C20 Reciprocal Employment Work Permit: 2026 Guide

Paragraph 205(b) of the Immigration and Refugee Protection Regulations (IRPR) allows a work permit for work that would create or maintain reciprocal employment of Canadian citizens or permanent residents in other countries. Immigration, Refugees and Citizenship Canada (IRCC) uses administrative code C20 for the general version of this exemption. It falls under the International Mobility Program (IMP), so no Labour Market Impact Assessment (LMIA) is needed.

The idea is fairness between countries: a foreign worker can take a job in Canada because Canadians get comparable jobs abroad. The reciprocity does not have to be between Canada and the worker's own country. A multinational company or an academic institution can show that it creates or maintains similar opportunities for Canadians at its offices or partners elsewhere in the world.

Section of the regulations behind C20

R205(b)

Employer compliance fee per offer of employment

$230

Work permit processing fee

$155

Offer of employment number the worker uses to apply

7 digits

• An offer of employment under C20The employer submits it in the Employer Portal, selects C20 and explains how the job creates or maintains reciprocal employment.
• Evidence of reciprocityThe applicant also includes evidence in the work permit application showing how the job meets the requirements of the category.
• A comparable flow of Canadians abroadNot one-for-one, but of a similar general order of magnitude each year.
• The general work permit rulesThe officer must be satisfied you can do the job, will leave at the end of your authorized stay and are admissible, including on financial grounds (section 39 of the Immigration and Refugee Protection Act).
• Licences and medical examAny occupational licensing and medical requirements still apply.
• Eligible employerThe employer must not be on IRCC's list of non-compliant employers.

There is no points test or quota. An officer decides each application against IRCC's program delivery instructions for C20, last revised on February 20, 2026.

• Balance: exact one-for-one exchange is not required, but the general order of magnitude of exchanges should be reasonably similar each year. Officers look at the number and percentage of people going each way.
• Large exchanges: for programs involving more people (IRCC's example is more than 25 foreign nationals), officers could require a higher share of Canadians placed abroad, such as at least 75% of the number coming to Canada.
• New programs: if the organizations have no history of reciprocal exchanges with Canada, IRCC says permits can reasonably be limited to a small number at first, with more issued once reciprocity is shown.
• Established programs: organizations with a track record may get some flexibility from year to year, if exchanges balance over a reasonable period, for example 5 years.
• Quality, not only numbers: officers can compare the duration of the placements and the job level of the people going each way.

• Exchange agreementThe agreement between the Canadian party and the foreign party.
• Letter from the receiving Canadian institutionDescribing the exchange and the position.
• Offer of employmentIf it sets out the reciprocity, for example in the Requirements Exemptions Met field or an uploaded LMIA exemption explanation.
• Human resources or mobility policyIRCC suggests a company's HR plan or international mobility policy as a useful starting point.
• Data on volumesOfficers can ask for documents or numbers to verify how many people are exchanged.
• For cultural agreementsA letter from the appropriate governing body. Under the Canada-France agreement, a letter of acceptance from that body.

1. 1

   Gather the reciprocity evidence

   Collect the exchange agreement, mobility policy and figures on Canadians placed abroad, with their roles and durations.

2. 2

   Submit the offer of employment

   In the Employer Portal, enter business details, the worker, the job, wages and benefits. Select code C20 and explain the reciprocity. Upload supporting documents.

3. 3

   Pay the $230 employer compliance fee

   It must be paid before the worker applies. The employer receives a 7-digit offer of employment number to give the worker.

4. 4

   The worker applies for the work permit

   Most apply online from outside Canada before travelling. Some people can apply from inside Canada or at a port of entry, under IRCC's general rules. Include the offer number and the evidence.

5. 5

   Decision

   From outside Canada, an approved worker receives a port of entry letter of introduction and the border officer issues the permit. Inside Canada, IRCC mails the permit.

Faster processing: if the job is in TEER 0 or 1 of the National Occupational Classification (NOC) and the worker applies online from outside Canada with a complete application, IRCC aims to process it in 2 weeks under the Global Skills Strategy.

The compliance fee is repaid if the work permit is refused, or if the employer withdraws the offer and asks for a refund before the permit is issued. The employer must not recover it from the worker. IRCC's instructions note that applications under cultural agreements are fee-exempt (code E04).

IRCC's live work permit processing times appear below.

• The permit is valid for the length of the offer of employment, but not beyond your passport's expiry. If you are exempt from the passport requirement (for example, as a United States citizen), you get the full length of the offer.
• You must work only for the employer, in the occupation and at the location on the permit. Changing employers or jobs needs a new work permit.
• You can renew the permit with a new offer of employment, if you still meet the C20 requirements.
• Your spouse or common-law partner may qualify for an open work permit if your job is in TEER 0 or 1, or a select TEER 2 or 3 occupation, and your permit is valid for at least 16 months after IRCC receives their application.
• Skilled work in Canada can later count for the Canadian Experience Class or a provincial nominee program.