Intra-Company Transfer Work Permit

Canada’s Intra-Company Transfer Work Permits for Executives, Senior Managers & Specialists

Multinational corporations can transfer employees to their Canadian operations. Corporate transfers are available for executives, senior managers, specialists, or individuals with specialized knowledge. In some cases, management or graduate trainees may also qualify.

The transfer of an employee to a Canadian enterprise is the most time-efficient option, as it is exempt from the Canadian labour market test and does not require a Labour Market Impact Assessment (LMIA). This exemption effectively consolidates two separate steps into one.

However, specific immigration rules apply to both corporations and the employees they wish to transfer to Canada. These rules depend on the nationality of the transferee and the location of the sending enterprise. Intra-company transfers are facilitated for employees from countries that are parties to Canada’s Free Trade Agreements. Nationals of all countries may also qualify if their transfer demonstrates significant benefits to Canada and Canadians, aligning with Canada’s commitments under the General Agreement on Trade in Services (GATS).

To qualify for an LMIA-exempt Intra-Company Transfer (ICT) Work Permit, the following requirements must be met:

• ‍Legal Basis‍
• Business Eligibility‍
• Eligible Positions‍
• Employee Eligibility‍
• ICT Work Permit Duration and Extensions‍
• Documents and Application Process

Legal Basis for Intra-Company Transfer Eligibility

Legally, there are two grounds under which transferees may apply for a work permit that exempts them from the requirement to obtain a labour market test.

1. ‍Transferees from Countries in Canada’s Free Trade Agreements: Foreign nationals from countries that are parties to Canada’s free trade agreements, transferring between enterprises located in a party state, may apply under section 204(a) of the Immigration and Refugee Protection Regulations (SOR/2002-227). They are exempt from a Labour Market Impact Assessment (LMIA) under international agreements or reciprocity arrangements. This means transferees under free trade agreements are not required to demonstrate significant benefits to Canada through their work to qualify for an LMIA exemption.‍
2. Transferees from Countries Outside Canada’s Free Trade Agreements: Foreign nationals from countries not covered by Canada’s free trade agreements may also qualify for an intra-company transfer within a multinational corporation if their work provides significant benefits to Canada under section 205(a) of the Immigration and Refugee Protection Regulations (SOR/2002-227). In this case, the LMIA exemption is granted based on the ability to demonstrate significant benefits to Canada through the transfer. This aligns with Canada’s commitments as a member of the World Trade Organization (WTO) under the General Agreement on Trade in Services (GATS).

The table below outlines Canada’s trade agreements that authorize and facilitate intra-company transfers of key staff. It also includes the respective LMIA exemption codes that Canadian employers must include and justify in the online job offer submitted through the Employer Portal to hire a transferee.

Business Eligibility

Canada’s Intra-Company Transfer Work Permit is suitable for businesses that meet the following criteria:

• The business must be a multinational corporation (MNC).
• The sending and receiving enterprises within the MNC must have a qualifying business relationship, such as that of a parent, subsidiary, branch, or affiliate.
• The sending and receiving enterprises within the MNC must be actively engaged in doing business. Additional consideration is given if a Canadian (receiving) enterprise is a startup that intends to engage in business operations (i.e., an intra-company transfer of an employee is requested to establish a qualifying enterprise in Canada).

Multinational Corporation

A Multinational Corporation (MNC) is a company with business operations in at least two countries, including a minimum of one in the home country and at least one beyond its borders. One of these operations may be a Canadian business entity (i.e., the receiving enterprise).

When a transfer is requested under one of Canada’s free trade agreements, the sending and receiving (Canadian) enterprises must be located in participating countries, and the transferee’s nationality must align with these countries, as listed in the table above.

Business operations include any legal entity constituted or organized under applicable law, whether commercial or non-profit, and either privately owned or government-owned. This encompasses corporations, trusts, partnerships, sole proprietorships, joint ventures, or other associations. While laws vary by country, the legal entity must be recognized under the applicable laws of the respective country. To qualify for an intra-company transfer within an MNC, these business operations must have a qualifying corporate relationship and must be actively engaged in doing business, as discussed below.

Contracts between suppliers or clients, licensing arrangements, franchise agreements, consortia, or cartels do not establish the necessary level of ownership and control required within an MNC. As a result, such arrangements do not qualify for the transfer of employees to non-affiliated organizations based on contractual relationships.

Qualifying Corporate Relationship Between Entities

When it is established that business operations are part of the Multinational Corporation (MNC), the sending and receiving enterprises within the MNC must have a qualifying business relationship as follows:

Parent Company

A parent company is a firm, corporation, or other legal entity that owns subsidiaries.

Subsidiary Company

A subsidiary is a firm, corporation, or other legal entity in which a parent company:

• Directly or indirectly owns half or more of the entity and controls it;
• Owns, directly or indirectly, 50% of a 50-50 joint venture and has equal control and veto power over the entity; or
• Owns, directly or indirectly, less than half of the entity but still exercises control over it.

Branch Establishment

A branch is an operating division or office of the same organization located in a different location.

Affiliate Company

An affiliate refers to:

• One of two subsidiaries, both owned and controlled by the same parent company or individual; or
• One of two legal entities owned and controlled by the same group of individuals, where each individual owns and controls approximately the same share or proportion of each company.

Actively Engaged in Doing Business

At least two business operations (the sending and receiving enterprises) under the Multinational Corporation (MNC) must be actively engaged in doing business. This includes meeting specific criteria such as sustainable revenue generation, having employees on payroll, and operating from physical commercial premises.

Exception for Startups: If the Canadian business is a startup, the MNC can still qualify by demonstrating that at least two other operations (apart from the startup) are actively engaged in business. However, under Canada’s Free Trade Agreements (FTAs), a Canadian startup can be one of the two qualifying operations, provided it meets other eligibility criteria (read more about transferring an employee to establish a qualifying enterprise in Canada when the enterprise is a startup).

The following factors demonstrate active engagement for both the sending and receiving enterprises:

• Sustainable Revenue and Profit: Both enterprises must sustainably generate revenue and profit.
• Employees on Payroll: Both enterprises must have employees on payroll to demonstrate operational activity.
• Physical Commercial Premises: Both enterprises must operate from physical commercial premises. Businesses operating from non-commercial or residential locations, co-shared premises, or virtual offices (e.g., using a mailing address in commercial locations such as malls) do not meet this requirement.

Officers will also consider factors such as business start date, type of business, number of employees, gross income, and principal activity to determine whether the sending and receiving enterprises are actively engaged in business.

Red Flag Cases

Corporations that fall into the red flag category should provide additional documentation, as officers are likely to conduct a more in-depth review. This includes cases where:

• The company is less than one year old.
• An internet search reveals negative information about the company.
• The company has previously hired temporary workers and received a negative determination during an inspection.

Establishing a new branch, subsidiary, or affiliate enterprise in Canada

When requesting a transfer under the general significant benefits provisions [R205(a)] to establish a new enterprise (startup) in Canada, the following requirements should be considered:

• ‍Established Operations: The multinational company (MNC) must already have at least two active operations before initiating a transfer to the Canadian startup. The Canadian startup would represent a third operation.‍
• Eligible Transfers: The transfer may involve an executive, senior manager, or specialized knowledge worker. Evidence must show that he Canadian enterprise’s structure can support an executive or managerial position. For specialized knowledge workers, the Canadian enterprise is expected to be operational within its first year.‍
• Engagement Timeline: Provide a timeline and evidence to show that the new enterprise will actively engage in business after establishing the branch, subsidiary, or affiliate. It is expected that within the one-year validity of the work permit (issued under administrative code C61), the new branch, subsidiary, or affiliate will actively provide goods or services in Canada.‍
• Commercial Premises: The transferee must secure physical commercial premises for the Canadian enterprise. Initially, the enterprise may use its legal counsel’s address until a permanent location is leased or purchased.‍
• HR and Staffing Plans: Submit reasonable human resource plans showing the enterprise can maintain or hire staff to support executive, managerial, or specialized knowledge roles for the duration of the work permit.‍
• Business Plan and Financial Capacity: Provide a business plan and financial documents proving the foreign enterprise can cover costs to establish the Canadian enterprise and sustain operations during the initial ramp-up period.

When requesting a transfer under Canada’s international agreements or free trade agreements provisions [R204(a)] to establish a new enterprise (startup) in Canada, the following must be considered:

• ‍Established Operation in the Party-State: The sending enterprise must be actively engaged in doing business in a member state. Additionally, it must provide evidence that the enterprise in Canada will engage in business activities and will be sufficiently large to support a managerial or executive position during the foreign national’s work period in Canada.‍
• Eligible Transfers: The transfer to a startup may involve only an executive or senior manager.

In all cases, factors such as the ownership or control of the enterprise, the premises of the enterprise, the committed investment, the organizational structure, the goods or services to be provided, and the viability of the foreign operation should be considered.

Eligible Positions

Canada’s Intra-Company Transfer Work Permit is suitable only for specific roles within multinational entities:

• Executives
• Senior managers (middle managers do not qualify)
• Specialized knowledge workers (specialists)
• Management trainees (under certain free trade agreements)
• Graduate trainees (under certain free trade agreements)

Occupational Capacity: Executive Employee

Executives are individuals at the highest level of a corporation. Their employment must be justified by the size and organizational structure of the operation, as they shape the organization’s overarching vision and policies.

An executive employee is primarily responsible for:

• Directing the management of the enterprise or a major component or function of the enterprise;
• Establishing the goals and policies of the enterprise, component, or function;
• Exercising wide latitude in discretionary decision-making; and
• Receiving only general supervision or direction from higher-level executives, the board of directors, or stockholders of the enterprise.

Examples of job titles encompassing the duties of executives under Canada’s National Occupational Classification (NOC) codes include:

• ‍00011 – Senior government managers and officials‍
• 00012 – Senior managers - financial, communications and other business services‍
• 00013 – Senior managers - health, education, social and community services and membership organizations‍
• 00014 – Senior managers - trade, broadcasting and other services‍
• 00015 – Senior managers - construction, transportation, production and utilities

Occupational Capacity: Senior Manager

Senior managers are individuals at a high level within a corporation. The need for their employment must be justified by the size and organizational structure of the operation. While senior managers are essential for executing strategy and managing the workforce, they do not define the organization’s vision or policies, which remain the responsibility of executives.

Senior managers are primarily responsible for:

• Managing the enterprise, a department, subdivision, component, or an essential function (an essential function is indispensable or important to achieving the enterprise’s goals) of the enterprise;
• Overseeing and controlling the work of other managers, supervisors, professional employees, or an essential function within the enterprise;
• Having the authority to recommend or make personnel decisions, such as hiring, firing, promotions, and leave authorizations. If they do not directly supervise employees, the manager must function at a senior level within the enterprise’s hierarchy;
• Exercising discretion over the day-to-day operations of the activity or function for which they have authority.

Examples of job titles that encompass the duties of senior managers under Canada’s National Occupational Classification (NOC) codes include:

• 10010 – Financial managers
• 10011 – Human resources managers
• 10012 – Purchasing managers
• 10019 – Other administrative services managers
• 10020 – Insurance, real estate and financial brokerage managers
• 10021 – Banking, credit and other investment managers
• 10022 – Advertising, marketing and public relations managers
• 10029 – Other business services managers
• 10030 – Telecommunication carriers managers
• 20010 – Engineering managers
• 20011 – Architecture and science managers
• 20012 – Computer and information systems managers
• 30010 – Managers in health care
• 40010 – Government managers - health and social policy development and program administration
• 40011 – Government managers - economic analysis, policy development and program administration
• 40012 – Government managers - education policy development and program administration
• 40019 – Other managers in public administration
• 40020 – Administrators - post-secondary education and vocational training
• 40021 – School principals and administrators of elementary and secondary education
• 40030 – Managers in social, community and correctional services
• 40040 – Commissioned police officers and related occupations in public protection services
• 40041 – Fire chiefs and senior firefighting officers
• 40042 – Commissioned officers of the Canadian Armed Forces
• 50010 – Library, archive, museum and art gallery managers
• 50011 – Managers - publishing, motion pictures, broadcasting and performing arts
• 50012 – Recreation, sports and fitness program and service directors
• 60010 – Corporate sales managers
• 60020 – Retail and wholesale trade managers
• 60030 – Restaurant and food service managers
• 60031 – Accommodation service managers
• 60040 – Managers in customer and personal services
• 70010 – Construction managers
• 70011 – Home building and renovation managers
• 70012 – Facility operation and maintenance managers
• 70020 – Managers in transportation
• 70021 – Postal and courier services managers
• 80010 – Managers in natural resources production and fishing
• 80020 – Managers in agriculture
• 80021 – Managers in horticulture
• 80022 – Managers in aquaculture
• 90010 – Manufacturing managers
• 90011 – Utilities managers

Occupational Capacity: Specialized Knowledge Workers (Specialists)

Specialized knowledge workers are individuals who possess advanced proprietary knowledge of the company’s products, services, research, equipment, techniques, or management, along with an advanced level of expertise.

Advanced proprietary knowledge refers to rare and specialized knowledge unique to the enterprise, either in its products or services and their global applications, or in its proprietary processes, techniques, or management methods, which are not publicly accessible or easily replicated by competitors.

An advanced level of expertise implies skills or knowledge gained through at least two years of experience within the past three years with the organization, which the individual uses to contribute significantly to the employer’s productivity. Under Canada’s free trade agreements (listed above), the minimum experience requirement is one year, or six months for Colombian and Peruvian transferees. However, this experience must have been gained within the past three years with the organization prior to the transfer.

A small number of employees typically possess this knowledge, which is not easily attainable through training and cannot be easily transferred to another individual in the short term. Furthermore, such expertise is unlikely to be available in the Canadian labour market. The expertise must be critical to the business of the Canadian branch, and its absence would cause a significant disruption to the business.

Occupational Capacity: Management Trainee

Intra-company transfers of Management Trainees are permissible only under certain of Canada’s free trade agreements:

• Canada-Colombia Free Trade Agreement (CCOFTA)
• Canada-Korea Free Trade Agreement (CKFTA)
• Canada-Peru Free Trade Agreement (CPFTA)
• Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP): only for citizens of Chile‍

A Management Trainee is an individual who holds a post-secondary degree (a Bachelor’s or Baccalaureate degree, or a professional license related to the intra-company activity) and for whom the transfer to Canada is requested for career development purposes. This may include obtaining training in business techniques or methods in preparation for a senior leadership position within the company.

Occupational Capacity: Graduate Trainee

Intra-company transfers of Graduate Trainees are permissible only under certain of Canada’s free trade agreements:

• Canada-United Kingdom Trade Continuity Agreement (CUKTCA)
• Canada-European Union Comprehensive Economic and Trade Agreement (CETA)

A Graduate Trainee is an individual who holds a post-secondary degree (a Bachelor’s or Baccalaureate degree, or a professional license related to the intra-company activity) and for whom the transfer to Canada is requested for career development purposes. This may include obtaining training in business techniques or methods.

Employee Eligibility

An employee being intra-company transferred between qualified enterprises and in a qualified occupational capacity must meet the following requirements:

• Employment Duration: The employee must be currently employed and have been employed at the transferring enterprise in the same capacity, continuously and full-time (not an accumulation of part-time work), and paid, for the following duration based on the applicable agreement:
  • CUSMA: At least 1 year in the previous 3 years;
  • CCOFTA: 6 months within the 3-year period preceding application;
  • CCFTA: At least 1 year in the previous 3 years;
  • CKFTA: At least 1 year in the previous 3 years;
  • CPFTA: At least 6 months in the previous 3 years;
  • CETA: At least 1 year in the previous 3 years;
  • CPTPP: At least 1 year within the 3-year period preceding application;
  • CUKTCA: At least 1 year at the time of application;
  • CUFTA: At least 1 year within the previous 3 years;
  • GATS: At least 1 year in the previous 3 years (or at least 2 years  in the previous 3 years for specialists)
• Same Occupational Capacity in Canada: A job offer in Canada should be in the same occupation as in the sending enterprise. The job will be matched with a Canadian NOC, and therefore, the transferee must meet the minimum job requirements outlined in the respective NOC for education, work experience, expertise, and any additional licensing or certification mandated by Canadian federal or provincial governments or regulatory bodies. These standards serve as a baseline for assessing the requirements outlined in a job offer. Variations below the minimum may occur in unique and rare circumstances. For example, a senior executive with 30+ years of experience may still qualify even if their highest level of education is high school (rather than a bachelor’s or master’s degree, as typically required by most NOC codes for executive occupations). In such cases, extensive industry-specific expertise may substitute for formal education. While the employer may set requirements above the NOC baseline, the wage should be proportionate to the higher level of expertise requested.
• Job Offer Wage: The hourly wage must, at a minimum, meet the prevailing wage, which is the median occupational wage in the job location in Canada. Only specialized knowledge workers being transferred under Canada’s international agreements [R204(a)] are exempt from the prevailing wage requirement. However, their remuneration should be reasonable and proportionate to their high level of expertise, which in many instances may exceed the prevailing wage.
• Citizenship: Depending on the legal framework, the employee must be a citizen or permanent resident of a participating member state in Canada’s free trade agreements, if transferred under certain FTAs.‍
• Immigration Compliance: The employee must comply with all immigration requirements for temporary residence.

Intra-Company Transfer Work Permit Duration & Extensions

The duration of Canada’s Intra-Company Transfer Work Permit depends on the occupational capacity, the number of extensions (if any), and whether the application was made under one of Canada’s free trade agreements [R204(a)] or under the significant benefits provisions [R205(a), GATS].

Check the table below for the initial duration, permitted renewals, and caps for an Intra-Company Transfer Work Permit.

Application for Intra-Company Transfer Work Permit [Documents, Process, Timeline]

Basic Documents

An application for an Intra-Company Transfer Work Permit typically requires the following documents from both the companies and the transferee:

• An online offer of employment submitted via the Employer Portal by a Canadian enterprise.
• Employer Compliance Fee Payment Receipt (C$230).
• Supporting documents for both the foreign and Canadian companies that demonstrate a qualifying business relationship and active engagement in doing business, such as:
  • Articles and certificates of incorporation
  • Share registers and certificates
  • Certificates of good standing
  • Business tax returns
  • Profit and loss statements
  • License to do business
  • Partnership agreements
  • Registration with tax authorities
  • Payroll records
  • Lease agreements
  • Bank statements to prove investment funds
  • Business plan (if applicable, for startups)
• Proof of the transferee's current employment at the sending enterprise, such as a work reference letter, pay stubs, salary deposit slips, or an employment contract.
• Invitation Letter from the Canadian company.
• Proof of the transferee’s qualifications for the job in Canada, including educational documents, language test results, licensing, certifications, or other documents demonstrating specialized knowledge (if applicable).
• Job offer/employment contract.
• The transferee’s passport.
• Documents demonstrating the transferee’s ties and establishment in their home country or country of residence (e.g., financial or familial documents).
• Other country-specific documents, such as police certificates (if required).
• Completed and signed application forms for an LMIA-exempt work permit.
• Medical exam results, if applicable.

This list is not exhaustive but serves as a guide for preparing a strong application.

The Application Process

The process for applying for an Intra-Company Transfer Work Permit depends on the transferee’s nationality and visa requirements:

• Visa-Exempt Nationals: Temporary foreign workers from visa-exempt countries can apply for the permit at the port of entry (POE). For example, U.S. citizens transferring from the U.S. to Canada can apply directly at the POE. To strengthen their case and reduce waiting time, temporary foreign workers may request an opinion from the International Mobility Program Unit (IMWU) to determine if an LMIA exemption applies to their situation. While the IMWU’s opinion does not guarantee permit approval, it may influence the decision of the border services officer and expedite the process.
• Other Applicants: All other applicants must apply online.

Expedited Processing Under the Global Skills Strategy (GSS):

Applications for an Intra-Company Transfer Work Permit may qualify for 2-week processing under the Global Skills Strategy if:

• The job falls under TEER category 0 or 1 of the National Occupational Classification (NOC).
• The application is submitted from outside Canada.

To qualify for expedited processing, the applicant must include in addition to all other documents:

• An upfront medical exam (if applicable).
• Police certificates (if applicable).
• Biometrics must be completed within two weeks.

If these criteria are not met, standard processing times apply, which vary depending on the applicant's country.

Move Key Staff to Canada

Call us at +1-416-915-0808 or email us at info@leromlaw.com for  additional information to start the process.

At Lerom Law, we assist multinational corporations with their immigration needs, helping them move key global talent to Canada. Consult with Mrs. Lena Levtsun to develop your corporate immigration strategy for Canada.