Canada ICT Work Permit Changes: Employer Guide 2026

Canada Tightens Rules for Intracompany Transfers: What Employers Need to Know

Immigration, Refugees and Citizenship Canada (IRCC) has introduced stricter standards for Intracompany Transfer (ICT) work permits under the International Mobility Program. These changes are intended to ensure that only genuine transfers of executives, senior managers, and specialized knowledge workers qualify under Canada’s LMIA-exempt pathway.

For multinational employers, the updated scrutiny means more documentation, clearer organizational structures, and less margin for error.

What Is an Intracompany Transfer?

The ICT program allows multinational companies to temporarily transfer certain employees from a foreign branch, parent, subsidiary, or affiliate to a related Canadian entity under the International Mobility Program administered by Immigration, Refugees and Citizenship Canada.

ICTs are commonly used to transfer:

  • Executives and senior managers, or

  • Employees with specialized knowledge of the company’s proprietary products, services, systems, or processes.

Unlike many employer-specific work permits, ICT applications are LMIA-exempt. This means employers are not required to obtain a Labour Market Impact Assessment from Employment and Social Development Canada (ESDC). However, LMIA exemption does not mean exemption from compliance — officers are applying closer scrutiny to eligibility criteria.


Key Changes Employers Should Note

1. Established Multinational Corporation Requirement

Only businesses that already operate as established multinational corporations — with active, ongoing operations in more than one country — may use the ICT pathway.

The ICT category cannot be used solely to establish a new Canadian entity. Separate LMIA-exempt provisions exist for certain start-up expansions, but they require distinct documentation and business justification.


2. Heightened Scrutiny of Specialized Knowledge

IRCC officers are closely examining specialized knowledge claims. Employers must now provide detailed evidence that the employee:

  • Possesses advanced proprietary knowledge,

  • Has significant experience within the organization (often two or more years),

  • Performs duties that cannot be readily filled by a Canadian worker.

“Specialized knowledge” must be uncommon and clearly tied to the company’s proprietary operations. General industry experience is insufficient.


3. Temporary Assignment Requirement

ICT work permits are temporary by design. Employers must demonstrate that:

  • The employee’s foreign position remains available, and

  • The Canadian assignment has a defined duration and purpose.

Open-ended or permanent relocation structures may raise concerns during adjudication.


4. Genuine Employer–Employee Relationship

The Canadian entity must actively direct and supervise the transferred employee’s daily activities.

IRCC expects evidence of:

  • Reporting structures,

  • Organizational charts,

  • Defined job descriptions,

  • Ongoing oversight by Canadian management.

“Parachuting” an employee into Canada without operational control by the Canadian entity will likely result in refusal.


5. Defined Location of Work

Remote-only arrangements do not typically satisfy ICT requirements.

Employees must:

  • Hold a defined Canadian role,

  • Actively contribute to Canadian operations,

  • Be directly employed and supervised by the Canadian entity, even if some duties occur at third-party client sites.


Why This Matters for Employers and Foreign Nationals

For many multinational organizations, ICT permits have been a strategic tool for:

  • Rapid deployment of global talent,

  • Knowledge transfer across borders,

  • Supporting Canadian market expansion.

With increased scrutiny, employers must now:

  • Prepare comprehensive supporting documentation,

  • Clearly align the employee’s duties with ICT criteria,

  • Demonstrate operational control and temporary intent,

  • Anticipate additional officer questions during processing.

Incomplete or inconsistent filings may result in delays, requests for additional documentation, or refusals.


Visaserve Guidance

At Visaserve Immigration Law P.C., we advise multinational corporations, foreign investors, and executives on compliance with Canada’s ICT requirements under the International Mobility Program.

Given the heightened review environment, proactive planning is critical. Our approach includes:

  • Strategic assessment of ICT eligibility,

  • Alignment of job descriptions with executive, managerial, or specialized knowledge criteria,

  • Development of detailed evidentiary packages,

  • Ongoing employer compliance guidance.

If your company is considering an intracompany transfer to Canada — or if you have concerns about compliance under the updated ICT framework — professional legal guidance can help mitigate risk and avoid costly refusals.


Frequently Asked Questions (FAQ)

1. Who qualifies for an ICT work permit in Canada?

Executives, senior managers, and employees with specialized knowledge transferring from a related foreign office to a Canadian parent, branch, subsidiary, or affiliate.

2. Is a Labour Market Impact Assessment (LMIA) required?

No. ICT permits are LMIA-exempt under the International Mobility Program, but eligibility documentation is strictly reviewed.

3. Can a new Canadian subsidiary use the ICT category?

Generally, ICTs apply to established multinational corporations. Separate provisions exist for new entities, subject to additional evidentiary requirements.

4. How does Canada define “specialized knowledge”?

The knowledge must be advanced, proprietary, and uncommon in the Canadian labour market. Employers must demonstrate that the expertise is unique to the organization.

5. Can the transferred employee work fully remotely?

Typically no. The Canadian entity must provide direct supervision and operational oversight. Purely remote arrangements may not meet ICT standards.