Intra-company transferees

To transfer under paragraph R205(a) as an intra-company transferee (ICT), the worker must currently be employed by the foreign enterprise of a multinational corporation in an executive, managerial or specialized knowledge capacity, and must transfer in the same capacity. The ICT categories are not a means to transfer an enterprise's general workforce to affiliated entities in Canada; they support the establishment of certain qualifying enterprises and the movement of highly specialized workers, managers and executives to meet specific temporary business needs for a limited time.

The Canadian and foreign enterprises must be legal entities with a parent, branch, subsidiary or affiliate relationship. Ownership (the right of possession with full power and authority to control) and control (the right and authority to direct management and operations) establish the relationship. Religious, charitable and other non-profit organizations can qualify on the same basis. Supplier or client relationships, contracts, licensing and franchise agreements, ownership of a small amount of stock, shared board membership, consortia or cartels do not create a qualifying relationship, and none can exist where the foreign enterprise is not an existing multinational corporation. After a merger or acquisition, ICTs may keep working for the new owner on their existing permits only if the enterprises still meet these definitions.

IRCC's definitions: a subsidiary is a firm, corporation or other legal entity of which a parent company owns, directly or indirectly, half or more of the entity and controls it; owns 50% of a 50-50 joint venture and has equal control and veto power; or owns less than half but in fact controls it. An affiliate is one of two subsidiaries both owned and controlled by the same parent or individual, or one of two legal entities owned and controlled by the same group of individuals, each owning and controlling approximately the same share or proportion of each company. A branch is an operating division or office of the same organization housed in a different location. A parent company is a firm, corporation or other legal entity that has subsidiaries.

The Canadian enterprise must be doing business: regularly, systematically and continuously providing goods or services in Canada. The presence of an agent or office in Canada does not by itself show this, and an enterprise with no employees that exists in name only does not qualify. Both the Canadian and foreign enterprises must continue to exist and operate for the whole of the transferee's intended stay, consistent with R200(5)(a) (the offer must come from an employer actively engaged in the business).

Officers must be satisfied the offer comes from an employer actively engaged in the business, for example one that has an operating business, actively provides goods or services and has a physical address in Canada. They should do a more in-depth assessment when the business information in the offer raises concerns about active engagement, such as the business being less than 1 year old, and may ask for a Canada Revenue Agency business number confirmation, business licences or permits, income and tax documents and contracts. Failing to provide the information may lead to a refusal.

ICTs must work at the physical commercial premises where business operations are conducted in Canada. Businesses with no physical commercial premises (operating from a non-commercial or residential location, or virtual businesses using a mailing address in commercial locations such as malls) are not eligible to transfer ICTs. A co-shared space can be accepted if the business has a legitimate presence (for example, a shared receptionist, the company name in the building directory, a direct phone line answered by company staff, the address on the company website, a dedicated space for employees and client meetings, a business licence, public access). For a new office (code C61), the business location may be held at the legal representative's office until the transferee arrives to establish the business.

An employer-employee relationship with the Canadian enterprise must exist. The essential element is the Canadian enterprise's right to order and control the worker's day-to-day activities, which is especially important for workers at client sites. Specialized knowledge ICTs must be employed by, and under the direct and continuous supervision of, the Canadian enterprise; at a third party's location, their day-to-day work must be controlled by the Canadian enterprise, not the third party. Instead of several short permits, one permit of up to 1 year may cover a number of specific projects at company premises or client sites. Permits longer than 1 year should not be issued for service personnel living outside Canada who are parachuted into client sites as needed, and workers who will not take a position in a Canadian branch may be better assessed as business visitors.

If the work can be done remotely, a reasonable explanation of why the worker must be in Canada is required; the time difference between Canada and the worker's location is not a justifiable reason. Executives do not necessarily need to relocate full time to manage the Canadian enterprise, but they must hold a position in it, have a clear employer-employee relationship with it and lead it day to day. Transferees establishing a new enterprise should show why they need to relocate to manage a Canadian operation that will run independently of the foreign company.

On the day the worker applies, they must be employed by the foreign enterprise in an executive, managerial or specialized knowledge capacity. The employment may be through the foreign enterprise's payroll or a direct contract with it; a worker under a direct contract should be working only for the qualifying enterprise.

The worker must have been employed continuously by the multinational enterprise transferring them, in a similar full-time position outside Canada, for at least 1 year in the 3-year period immediately before the initial application. The year cannot be built up from part-time work equivalent to 1 year. After an acquisition or merger, a new transferee who worked for the acquired company for at least 1 year in the previous 3 years can be eligible if the successor entity assumed its interests, obligations, assets and liabilities and continues the same type of business.

The occupation in the offer of employment must be in the same capacity as the worker's current occupation with the enterprise outside Canada. For specialized knowledge transferees, the Canadian position must also be of a NOC and TEER category similar to the home position.

The worker must be transferring for a temporary period, and their position in the foreign enterprise must remain available for them to return to at the end of the assignment in Canada (and throughout their time in Canada). The application should show the temporary nature of the stay so the officer is satisfied the worker will leave Canada at the end of the authorized period and is not trying to become a de facto permanent resident.

Wages should not be lower than the prevailing wage for the occupation in the location of work, found on Job Bank's Compare wages page. For specialized knowledge transferees, a minimum wage floor set at the prevailing wage for the region is required. Allowances outside wages (for example, housing or travel) and non-cash per diems are not counted; only allowances paid in money directly to the employee count. The worker need not be paid by the Canadian enterprise or in Canadian dollars, but the wage must be consistent with the Canadian prevailing wage; pay below it may suggest the job is at a lower NOC level than expected. For trade agreement transferees under R204(a), a mandatory wage floor is not always required.

Maximum durations: code C61 (new office) 1 year; code C62 (executives and managers) initial maximum 3 years, 2-year renewals allowed, total stay no more than 7 years; code C63 (specialized knowledge) initial maximum 3 years, 2-year renewals allowed, total stay no more than 5 years. Within these limits, a permit may be valid for the length of the offer of employment or until the passport expires, whichever is earlier (the full offer length for workers exempt from the travel document requirement, such as US citizens). A transferee may get a new permit in a different ICT category without first working abroad if their current position in the foreign enterprise is equivalent to the new Canadian position, they have 1 year of experience in a similar full-time position with the foreign enterprise in the 3 years before the new application, and they have not reached the limit for their current category.

The total period of stay as an ICT is limited to 7 years for executives and managers and 5 years for specialized knowledge workers. The limit is cumulative across ICT categories and applies across R205(a) and trade agreement (R204(a)) transfers, and extensions beyond it cannot be issued, even under a different category. Once the limit is reached, the worker must complete 1 year of full-time employment with the enterprise outside Canada before reapplying as an ICT. Documented time not working for the Canadian enterprise during the permit (for example, parental leave) can be recaptured, but not periods of less than 30 consecutive days, and recaptured time is issued as extensions of no more than 2 years at a time.

The employer must ensure the worker only performs the work in the offer of employment, and the worker's occupation is listed on the work permit. A transferee cannot perform duties at a different level than their stated occupation; for example, a specialized knowledge transferee cannot perform executive or manager duties, which would make both the employer and the worker non-compliant. If the Canadian enterprise promotes the worker to manager while the foreign enterprise holds a specialized knowledge position for them, the at-level employment requirement is not met.

Paragraph R205(a) covers work that would create or maintain significant social, cultural or economic benefits or opportunities for Canadian citizens or permanent residents. All ICT applicants must demonstrate that their work will generate such benefits within the validity period of the permit sought. Transfers that improve management effectiveness, expand Canadian exports and enhance competitiveness in overseas markets may create significant economic or social benefits.

The application should include proof that the foreign enterprise of a multinational has a qualifying relationship with an enterprise doing business in Canada (or, for a new enterprise, a timeline and evidence of when it will begin doing business); the offer of employment, clearly describing the unique skills and experience required and the relationship between the enterprises, in the same capacity as the current job; proof of current employment abroad in an executive, managerial or specialized knowledge capacity (title, place in the organization, job description, and for specialized knowledge, evidence of the knowledge and that the Canadian job requires it); a letter of introduction from the enterprise covering the current position, the unique skills and experience required, the Canadian position, the intended duration and the relationship between the enterprises; evidence of 1 year of continuous full-time employment in the 3 years before applying; proof of the education and experience to do the work (reference letters, support letter, job descriptions, years of experience, degrees or certifications, publications and awards); a detailed description of the work in Canada; evidence of the significant benefit; and evidence of the temporary nature of the stay.

Most people cannot apply for a work permit from inside Canada. Applying from inside Canada is limited to listed situations, such as holding a valid work or study permit, having a spouse, common-law partner or parent with a valid work or study permit, or being a trader, investor, intra-company transferee or professional under CUSMA; transferees under R205(a) are not otherwise listed. Others apply from outside Canada, or at a port of entry if they are eligible.

When an employer hires without an LMIA through the International Mobility Program, as with an intra-company transfer, the worker does not need a Quebec Acceptance Certificate (CAQ). A CAQ is needed for LMIA-based hiring in Quebec.

IRCC's LMIA exemption code table lists, for December 15, 2022 and after: C62 for ICT executives, senior or functional managers (existing business in Canada), C63 for ICT specialized knowledge, and C61 for ICT employees starting a branch or affiliate in Canada. For December 14, 2022 and before, all three used code C12.

On October 3, 2024, IRCC consolidated its R205(a) intra-company transferee instructions into one page and clarified that transferees must come from a foreign enterprise of an existing multinational corporation (with guidance on assessing this), the required work experience and employment with the foreign enterprise, location of employment requirements, the rules for changing to a different ICT category, maximum durations, and the requirements to establish a new enterprise (code C61). It also added guidance on the definition and assessment of specialized knowledge, said applications for low-skilled occupations should be reviewed in greater detail, and repeated that the category is not a means to transfer a general workforce.

To establish a new enterprise in Canada (code C61), the foreign enterprise must be an existing multinational corporation with revenue-generating business operations in at least 2 countries (its home country, where it is incorporated, and at least one other country) before establishing in Canada. An enterprise cannot become a multinational by using the ICT category to set up its first foreign enterprise in Canada. Owners (or their immediate family) with a controlling interest in the foreign enterprise are not eligible as ICTs to start a new business unless the enterprise meets the multinational definition. Those who do not qualify may be considered under the C11 entrepreneur or self-employed category or under trade agreement provisions.

To transfer an employee to establish a new branch, subsidiary or affiliate (code C61), in addition to the general ICT requirements, the employee must be at the executive or management level or have specialized knowledge and be entering Canada to secure physical commercial premises (the enterprise may use its counsel's address until premises are bought or leased). The employer must provide reasonable human resource plans showing the Canadian enterprise will be large enough to support the executive, management or specialized knowledge function for the whole permit, and a business plan and financial documentation showing the foreign enterprise can cover the costs to establish the Canadian enterprise and to operate it during the initial ramp-up period. A timeline and evidence must show when the new enterprise will begin doing business; it is expected to be doing business within the first year. Officers also weigh ownership and control, premises, investment commitment, organizational structure, the goods or services and the continuing viability of the foreign operation.

A permit to establish a new enterprise (code C61) is limited to 1 year. The enterprise is expected to become actively engaged in providing goods or services within that year, after which the worker would move to the executive or manager category (C62) or the specialized knowledge category (C63) for any extension. A C61 extension should not be approved unless extenuating circumstances beyond the applicant's or employer's control delayed the set-up (for example, a longer delay in getting construction permits); with evidence of secured premises, continuing efforts and financial ability, an officer may grant up to 6 more months under C61. Another section of the same instructions says no extensions are available under C61 except in rare circumstances at the officer's discretion.

Executives and managers transfer under code C62, which in the NOC covers TEER categories 0 or 1. The NOC code and title in the offer must be in the appropriate TEER category for the capacity: TEER 0 for an executive or TEER 1 for a manager.

Executive capacity means the employee primarily directs the management of the enterprise or a major component or function, establishes its goals and policies, exercises wide latitude in discretionary decision-making and receives only general supervision from higher executives, the board or stockholders. Managerial capacity means the employee primarily manages the enterprise, a department, subdivision, component or essential function; oversees and controls the work of other managers or supervisors, professional employees or an essential function; has authority to hire, fire or recommend other personnel decisions (or, without direct reports, functions at a senior level); and exercises discretion over day-to-day operations. Lower-level managers, managing supervisors, people with managerial titles only and first-line supervisors (unless they supervise professionals) do not qualify, and executives and managers do not perform tasks in making a product or delivering a service. The Canadian operation's size and organizational structure must justify the executive or managerial function.

Specialized knowledge transferees (code C63) must have both advanced proprietary knowledge and an advanced level of expertise; either one alone does not qualify. Specialized knowledge is unique and uncommon among the enterprise's general workforce. Advanced proprietary knowledge is a high and uncommon degree of enterprise-specific expertise related to its products or services (for example, uncommon knowledge of its products or services and their application in international markets, or of its processes and procedures such as production, research, equipment, techniques or management), and implies the enterprise has not divulged specifications that would let others duplicate the product or service. Advanced expertise comes from significant and recent experience with the organization that contributes significantly to the employer's productivity. The knowledge should be critical to the Canadian business, not easily transferred to another person in the short term and not likely available in the Canadian labour market. The worker should not need training at the Canadian enterprise in their area of expertise; knowledge that a short period of in-house or on-the-job training can provide is likely not specialized. With less than 2 years in the company, a case must be made for both elements. Skill in implementing an off-the-shelf product does not, by itself, meet the standard.

There is no TEER requirement for specialized knowledge transferees, but they should be employed in high TEER categories (TEER 0, 1 or 2). Applications for positions in TEER 3, 4 or 5 should always be reviewed in greater detail: such workers are unlikely, but may be able, to show the required proprietary knowledge and advanced expertise (installers, servicers or assemblers would not normally qualify). Employers can upload additional documents with the offer of employment to show the position requires specialized knowledge, especially in a lower TEER category.

To hire through the International Mobility Program, in most cases the employer must pay the employer compliance fee of $230 and create and submit an offer of employment through the Employer Portal. The offer includes information about the business, the foreign worker, the job details and the wage and benefits. After submitting it, the employer gets an offer of employment number and must give this 7-digit number to the worker, who can then submit the work permit application.

Before the worker applies, the employer must provide through the Employer Portal its name, address, telephone and any fax and email; its CRA business number, if applicable; information showing the work is described in section 204 or 205; a copy of the offer of employment in the Department's form; and an attestation that it has entered into an employment agreement with the worker that provides for the same occupation, wages and working conditions as the offer, is drafted in the worker's chosen official language of Canada and is signed by both; that it gave the worker a copy; and that neither it nor any recruiter charged or recovered from the worker the compliance fee or any recruitment fees (other than the worker's own visa, temporary resident permit and work permit fees).

Under R209.11 the employer must use the Employer Portal to submit the offer and pay the $230 compliance fee before the worker applies; an application must be refused under R200(3)(f.1) if a non-exempt employer has not paid the fee or submitted the offer. The offer is linked to the application by the offer number, passport number and citizenship, which must match exactly (including hyphens, accents, spaces and capitalization). Once matched, the employer cannot change the offer, and it cannot be reused for other applications or renewals. The fee is refunded if the permit is refused or the employer withdraws the offer in writing before the permit is issued (a pending offer can be withdrawn in the Portal; a matched one by emailing the Employer Portal mailbox).

IRCC fees in Canadian dollars: work permit, including extensions, $155 per person; open work permit holder fee $100; biometrics $85 per person, or $170 for a family of 2 or more applying at the same time; employer compliance fee $230.

IRCC aims to process eligible work permit applications within 2 weeks. For an LMIA-exempt job, the worker must apply online from outside Canada with a complete application, the job must be in TEER 0 or 1 of the NOC, and the employer must have submitted the offer of employment and paid the employer compliance fee through the Employer Portal (unless exempt). The worker's spouse or common-law partner and dependent children can also get faster processing of visitor visa, work permit or study permit applications if they apply at the same time as the worker with complete applications. IRCC's help centre (answer modified 2026-09-28) says it will probably take more than 2 weeks to process a GSS application while IRCC recovers and works to return to 2-week processing.

As of January 21, 2025, the spouse or common-law partner of a worker who is not on a pathway to permanent residence may get an open work permit only if the worker is (or will be) employed in any TEER 0 or 1 occupation, or a select TEER 2 or 3 occupation on IRCC's list, when the spouse applies; holds a valid work permit, a work permit approval (port of entry letter of introduction) or an authorization to work; lives or plans to live in Canada while working; and has a work permit or authorization valid for at least 16 months after IRCC receives the spouse's application (with limited exceptions, such as spouses of certain health professionals recruited by Quebec). The spouse must meet the general work permit requirements and be in a genuine relationship. Dependent children are no longer eligible under this measure, though family members in Canada who already hold such permits may extend them in some cases. Spouses of some trade agreement transferees may qualify under that agreement instead.