Intra-Company Transfer (ICT) Work Permit: 2026 Guide

The intra-company transferee (ICT) category is part of the International Mobility Program (IMP). It supports the temporary movement of executives, managers and highly specialized employees between related companies, and the opening of new Canadian branches by existing multinationals. Immigration, Refugees and Citizenship Canada (IRCC) says it is not meant to move a company's general workforce to Canada.

There are two legal routes. Paragraph 205(a) of the Immigration and Refugee Protection Regulations (IRPR) covers workers of any citizenship whose transfer brings significant economic, social or cultural benefits to Canada; IRCC uses codes C61, C62 and C63 for it. These codes replaced the single code C12 on December 15, 2022. Paragraph 204(a) covers transfers under a free trade agreement, such as the Canada-United States-Mexico Agreement (CUSMA), the Canada-European Union Comprehensive Economic and Trade Agreement (CETA) and the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP).

Continuous full-time work abroad within the last 3 years

1 year

Longest first permit for executives, managers and specialists

3 years

Total limit for executives and managers (5 for specialized knowledge)

7 years

Employer compliance fee

$230

• Current employment with a multinationalOn the day you apply, you work outside Canada in an executive, managerial or specialized knowledge capacity for an enterprise of a multinational corporation. A multinational has revenue-generating operations in at least one country other than its home country.
• 1 year of continuous full-time workIn a similar full-time position, for at least 1 year in the 3 years before the first application. Part-time work adding up to a year does not count. Payroll or a direct contract with the foreign company both qualify.
• A qualifying relationshipThe Canadian company is the parent, branch, subsidiary or affiliate of your employer, based on ownership and control.
• Actively engaged businessBoth companies regularly, systematically and continuously provide goods or services, and keep doing so during your stay. An agent, a mailing address or a company with no employees does not qualify.
• Same capacity, temporary stayYou transfer in the same capacity, for a limited time, and your position abroad stays available.
• Physical commercial premisesYou work at commercial premises in Canada. Home-based and virtual offices do not qualify. Shared space can qualify if the business has a real presence.
• Significant benefitFor codes C61, C62 and C63, your work must create or maintain significant economic, social or cultural benefits for Canadians.

Relationships that do not qualify: suppliers and clients, contracts, licensing and franchise agreements, owning a small amount of stock in another company, shared board members, and consortia. In a merger or acquisition, you can still qualify if the relationship continues, or if the successor company has taken over the acquired company's assets, liabilities and business.

Remote work: if the work could be done from abroad, the company must explain why you need to be in Canada. IRCC says a time difference is not a reason. An executive does not have to relocate full time, but must hold a position in the Canadian company and lead it day to day.

Executive (TEER 0): mainly directs the management of the company or a major part of it, sets its goals and policies, has wide decision-making authority and reports only to senior executives, the board or shareholders. Manager (TEER 1): mainly manages the company, a department or an essential function, controls the work of other managers, supervisors or professionals, can hire, fire or recommend personnel decisions, and directs day-to-day operations. Executives and managers do not themselves make the product or deliver the service, and the Canadian operation must be large enough to need them.

Specialized knowledge means both advanced proprietary knowledge (uncommon knowledge of the company's own products, services, processes or techniques that it has not shared with others) and an advanced level of expertise from significant and recent experience with the company. IRCC's instructions say significant experience should usually be 2 years or more, and recent means within the last 3 years. Being highly skilled is not enough: you must be key personnel whose knowledge is unusual inside the company and not available in the Canadian labour market. Knowledge that a short in-house course could teach is likely not specialized.

Opening a new office (C61): you must show that the foreign company is a multinational with revenue-generating operations in at least 2 countries, that you are coming to secure physical commercial premises (the company may use its lawyer's address until then), human resources plans showing the office will be big enough to support your role, and a business plan and financial documents showing the company can fund the start-up. The Canadian office is expected to be doing business within the first year.

If you are a citizen of a country with a free trade agreement that covers intra-company transfers, you may apply under that agreement instead (paragraph 204(a)). The rules are similar but not identical, and time under the agreement and under C61 to C63 counts toward the same total limit.

Canada's agreements with Chile, Colombia, Korea, Peru, Ukraine and the United Kingdom also have intra-company transferee provisions, each with its own codes. Check the agreement that matches your citizenship before choosing a code.

1. 1

   Choose the right code

   C61, C62 or C63, or a trade agreement code if your citizenship qualifies. The employer selects the code based on your role.

2. 2

   The Canadian company submits an offer of employment

   Through IRCC's Employer Portal, describing the relationship between the companies, the unique skills needed, the NOC code and the wage. It pays the $230 compliance fee and gives you the offer of employment number.

3. 3

   Gather your evidence

   A letter from the company describing your current role, the Canadian role, the length of the assignment and the corporate relationship; proof of 1 year of continuous full-time employment; reference letters, organization charts, and proof of degrees and training. Add corporate documents such as articles of incorporation, financial statements or tax returns.

4. 4

   Apply for the work permit

   Most people apply online from outside Canada. If your job is TEER 0 or 1 and you apply online from outside Canada with a complete application, IRCC aims to process it in 2 weeks under the Global Skills Strategy. Some applicants, such as some visa-exempt workers, can apply at a port of entry.

5. 5

   Start work and plan extensions

   Extend before your permit expires. A C61 holder normally extends under C62 or C63 once the Canadian office is doing business.

The compliance fee is refunded if the work permit is refused. No LMIA fee applies.

IRCC's live work permit processing times appear below.

• You may only do the work on your permit. For example, a specialized knowledge transferee cannot take on executive or manager duties; a new role needs a new permit under the right code.
• Time limits are cumulative across ICT codes and trade agreements. Once you reach the limit, you must work at least 1 year full time for the company outside Canada before you can transfer again.
• Documented time not worked during the permit, such as parental leave of 30 consecutive days or more, can be recaptured as an extension of up to 2 years at a time.
• Spousal open work permit in 2026: your spouse or common-law partner may qualify if your job is 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. Some trade agreements give spouses of transferees their own open work permit, for example CETA (code T45), CPTPP for transferees from certain countries (T53) and the Canada-United Kingdom agreement (F64), valid as long as your permit. IRCC's instructions say a spouse who can apply under a trade agreement cannot use the general high-skilled measure. Since January 21, 2025, dependent children no longer qualify under the high-skilled worker measure.
• Skilled work in Canada as a transferee can count for the Canadian Experience Class if it meets that program's rules. Since November 3, 2026, Express Entry gives extra points for work in eligible high-wage occupations, and job offers no longer need an LMIA.