Intra-Company Transfers (ICT) to Canada: A 2026 Legal Overview for Multinational Corporations
For international corporations considering expansion into the North American market, Canada remains a significant jurisdiction for growth. However, the regulatory framework governing corporate immigration has evolved. The “Intra-Company Transfer” (ICT) program involves specific eligibility criteria that are rigorously adjudicated by Immigration, Refugees and Citizenship Canada (IRCC).
At Ahlawat Law Professional Corporation, we provide legal counsel to corporate executives and general counsel regarding Canadian immigration compliance. This article outlines the current legal standards for the ICT program as of January 2026, the specific eligibility tests, and the regulatory requirements that multinational entities must meet.
What is the Intra-Company Transfer (ICT)?
The Intra-Company Transfer is a federal immigration stream designed to facilitate the temporary transfer of qualified personnel from a foreign company to its related Canadian entity.
The legal basis for this program is Regulation 205(a) of the Immigration and Refugee Protection Regulations (IRPR). This regulation permits officers to grant work permits without a Labour Market Impact Assessment (LMIA) where it is demonstrated that the transfer will provide a “significant economic, social, or cultural benefit” to Canada [1].
Eligibility Criteria: The Two-Part Assessment
Eligibility is determined by an assessment of both the corporate structure and the individual nominee.
1. The Corporate Test: “Qualifying Relationship”
A “qualifying relationship” must exist between the foreign enterprise and the Canadian enterprise. This relationship must be established at the time of the application and persist throughout the duration of the transfer.
Recognized corporate structures include:
- Parent/Subsidiary: One entity owns a controlling interest in the other.
- Branch Office: The Canadian operation is a division of the foreign entity.
- Affiliate: Both entities are owned and controlled by the same parent company or individual(s).
Requirement for Active Operations: Both the foreign and Canadian entities must be “doing business.” This is defined legally as the regular, systematic, and continuous provision of goods or services. The mere presence of an agent or office in Canada is generally insufficient [2].
2. The Employee Test: Function & Tenure
The individual being transferred must generally:
- Tenure: Have been employed full-time by the foreign enterprise for at least one continuous year within the three years immediately preceding the application.
- Function: Be transferring to a role in Canada that falls within one of three specific categories:
| Category | Description |
| Executive | Directs the management of the organization or a major component; establishes goals and policies; exercises wide latitude in decision-making. |
| Senior Manager | Manages the organization, a department, subdivision, or function; supervises and controls the work of other managers or supervisors. |
| Specialized Knowledge | Possesses both “proprietary knowledge” and “advanced expertise” regarding the company’s product, service, research, equipment, techniques, or management. |
The Application Process
The procedural requirements generally involve the following stages:
Phase 1: Corporate Establishment
Before an immigration application is filed, the Canadian entity typically must be legally established. This includes incorporation (Federal or Provincial), obtaining a Business Number (BN) from the Canada Revenue Agency, and securing physical commercial premises.
Phase 2: Employer Compliance
The Canadian entity must submit an Offer of Employment via the IRCC Employer Portal and pay the Employer Compliance Fee. This submission details the business activities, job duties, and wage compliance.
Phase 3: Work Permit Application
The foreign national applies for the work permit. The applicant bears the burden of proof to demonstrate the qualifying relationship, their tenure, and the economic benefit of their transfer.
Regulatory Considerations
Policy guidelines and enforcement priorities change. Applicants and employers should be aware of the following:
- Multinational Status:Current program delivery instructions indicate that the ICT stream is intended for existing multinational corporations. A company operating solely in one country may face challenges if attempting to use the ICT stream to establish its first foreign operation.
- Specialized Knowledge Assessment:Officers are instructed to differentiate between “skilled workers” and “specialized knowledge workers.” Knowledge that is widely available in the Canadian labour market may not meet the threshold for the exemption [3].
- Wage Compliance:Employers are expected to offer wages consistent with the prevailing wage for the occupation in the specific region of Canada where the work will be performed.
How We Assist
Navigating cross-border business expansion requires adherence to strict legal protocols. Ahlawat Law Professional Corporation assists multinational clients by:
- Assessing Corporate Eligibility: Reviewing corporate structures to determine if a “qualifying relationship” exists under current regulations.
- Strategic Planning: Advising on the appropriate classification of personnel (Executive vs. Specialized Knowledge) based on their actual duties and tenure.
- Application Preparation: Drafting legal submissions that address the statutory requirements of Regulation 205(a) and ensuring employer compliance filings are accurate.
Contact us to schedule a consultation regarding your business immigration needs.
Endnotes & Official Sources:
[1] Intra-company transferees [R205(a)] – General Overview:
[2] Qualifying Relationship & Business Activity:
[3] Specialized Knowledge Defined:
Disclaimer: The information provided in this article is for general informational purposes only and does not constitute legal advice. Immigration laws and policies are subject to change. Readers should consult with a qualified lawyer for advice specific to their situation.
