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Intra-Company Transferees (ICT)

Intra-Company Transferees (ICT)

Transfer eligible personnel from a qualifying multinational corporate structure to a related Canadian enterprise, under the current C61, C62 and C63 framework — the historical single "C12" code no longer applies.

Business Immigration Overview

ICT, at a glance

  • General ICT authority: IRPR R205(a), Canadian interests / significant benefit
  • Current codes: C61 (new enterprise), C62 (executive/manager), C63 (specialized knowledge) — C12 was retired in October 2024
  • Qualifying relationship required: parent, subsidiary, branch or affiliate — not a supplier, client, licensing or franchise relationship
  • Minimum 1 year continuous full-time employment with the foreign enterprise in the previous 3 years
  • Free-trade-agreement ICT categories (R204(a)) can apply separately by nationality and agreement

The three current ICT codes

IMP C61

Establish a Qualifying Enterprise

Executives, managers or specialized-knowledge employees coming to establish a new Canadian branch, subsidiary or affiliate.

For an eligible ICT coming to establish a new qualifying Canadian branch, subsidiary or affiliate. The foreign enterprise must already be a multinational corporation with revenue-generating operations in at least two countries — a company operating only in its home country cannot use the Canadian ICT setup itself to become an MNC.

  • Foreign enterprise must already operate in at least two countries
  • Requires a credible business plan, premises plan and HR/staffing plan
  • Normally capped at 1 year, with only rare discretionary extensions

Duration: Normally a maximum of 1 year, with standard extensions not expected. Current guidance allows a rare discretionary extension, potentially up to 6 months, where delay resulted from circumstances outside the applicant's or employer's control and evidence supports continuing viability. Once operating, an eligible person normally transitions to C62 or C63 rather than repeatedly extending C61.

IMP C62

Executive or Manager

Executives and senior/functional managers transferring to an existing, related Canadian enterprise.

For the transfer of executives and senior managers between related entities. Current guidance associates executives with TEER 0 and managers with TEER 1 — actual duties, authority and organizational position matter, not job title alone.

  • Actual duties, authority and organizational position matter — not job title alone
  • Initial term of 3 years, renewable in increments of up to 2 years
  • Cumulative maximum of 7 years in this category

Duration: Initial maximum of 3 years, with renewals of up to 2 years. Cumulative maximum for the executive/manager category is 7 years.

IMP C63

Specialized Knowledge

Employees whose knowledge of the company's products, services or processes is both advanced and uncommon within its own workforce.

For employees with both advanced proprietary knowledge and an advanced level of expertise that is uncommon within the enterprise's general workforce and held by only a small number of employees. There is no strict TEER requirement, though lower-TEER cases receive greater scrutiny.

  • Requires BOTH advanced proprietary knowledge and advanced expertise
  • Knowledge must be uncommon and held by only a small number of employees
  • Cumulative maximum of 5 years in this category

Duration: Initial maximum of 3 years, with renewals of up to 2 years. Cumulative maximum for the specialized-knowledge category is 5 years.

Core eligibility for general ICT (R205(a))

  • Currently employed by an enterprise of a multinational corporation outside Canada
  • Currently works in an executive, managerial or specialized-knowledge capacity
  • At least 1 year of continuous full-time employment with the foreign enterprise in a similar position during the previous 3 years
  • Transfers temporarily, in the same capacity, to the Canadian enterprise
  • The foreign position remains available for return at the end of the Canadian assignment
  • The Canadian enterprise has a qualifying relationship with the foreign employer (parent, subsidiary, branch or affiliate)
  • The Canadian enterprise is actively engaged in the business connected to the offer, subject to special new-enterprise rules
  • Meets normal temporary-residence requirements
  • The work will generate significant economic, social or cultural benefit or opportunities for Canadians or permanent residents within the work-permit period

Qualifying corporate relationships

A qualifying relationship is parent, subsidiary, branch, or affiliate — entities with a genuine common ownership or control structure.

Relationships based on contracts, licensing arrangements or franchise agreements do not qualify, and a supplier/client relationship is explicitly non-qualifying.

New Canadian enterprise rules (C61)

The foreign enterprise must already be a genuine multinational corporation, with revenue-generating business operations in at least two countries, before establishing the Canadian enterprise — its home/incorporation country plus at least one other.

Evidence normally expected includes: proof of the qualifying MNC and relationship, a plan or evidence of physical commercial premises, a reasonable HR/staffing plan, an organizational structure capable of supporting the proposed role, a credible business plan, financial capacity to establish and operate the Canadian enterprise, continuing viability of the foreign operations, and a credible timeline for the Canadian enterprise to become actively engaged in providing goods or services.

If the foreign enterprise does not meet the multinational-corporation test, the ICT new-enterprise route is not available — IMP C11 (Business Owner, Temporary Purpose) may be the more appropriate category to consider instead.

Executive/manager vs. specialized knowledge

Executive or senior manager (C62)

Duties should principally involve directing or managing the organization (or a major function), with meaningful authority and discretion in decision-making — rather than primarily hands-on operational work. Actual duties and organizational position are assessed, not job title alone.

Specialized knowledge (C63)

Requires both advanced proprietary knowledge of the company's products, services or processes, and an advanced level of expertise built from significant, recent experience with the organization. This knowledge must be uncommon within the enterprise's general workforce and held by only a small number of employees — being merely skilled is not enough.

Free-trade-agreement ICT categories

The general R205(a) C61/C62/C63 framework is available regardless of nationality when its requirements are met. Separate agreement-specific ICT categories exist under R204(a) for applicable free-trade agreements — for example provisions referenced in Government material under CUSMA, CETA/CUKTCA and CPTPP — and eligibility, definitions and duration can differ by nationality and agreement. This page does not model every agreement's exact rules; the preliminary assessment below only flags when an agreement-specific review may also be worth pursuing.

How It Works

How the process generally works

Exact requirements differ for an existing operation versus a new Canadian enterprise.

  1. Confirm the qualifying relationship

    Establish that the foreign and Canadian entities have a genuine parent/subsidiary/branch/affiliate relationship.

  2. Confirm qualifying employment and role

    Document at least 1 year of continuous full-time employment in a similar executive, managerial or specialized-knowledge capacity.

  3. For a new enterprise, confirm the MNC test

    Establish the foreign enterprise's multinational status and prepare business-plan, premises, HR and financial evidence.

  4. Submit the work-permit application

    Complete the applicable IMP application and supporting evidence for the correct code (C61, C62 or C63).

  5. Officer assessment

    An officer makes a case-by-case determination — meeting the general framework does not guarantee approval.

ICT Preliminary Assessment

See which ICT category may fit your transfer

Answer questions about the corporate relationship, employment history and intended role for an initial category-alignment review.

Question 1 of 12

Is the applicant currently employed by the foreign enterprise?

Important things to know

Is C12 still the current ICT code?

No. C12 was retired in October 2024 and replaced by C61 (new enterprise), C62 (executive/manager) and C63 (specialized knowledge).

Can any company use the new-enterprise ICT route to set up in Canada?

No. The foreign enterprise must already be a genuine multinational corporation with revenue-generating operations in at least two countries before the Canadian ICT setup — a purely domestic company cannot use ICT itself to become multinational.

Does specialized knowledge just mean highly skilled?

No. C63 requires both advanced proprietary knowledge and advanced expertise that is uncommon within the enterprise's own workforce — general skill or seniority alone is not sufficient.

Do free-trade agreements change ICT eligibility?

They can. Separate agreement-specific ICT categories exist under R204(a) for applicable agreements, with eligibility that can differ by nationality. This page's assessment flags when that may be worth exploring but does not calculate treaty-specific eligibility.

Does the ICT assessment guarantee approval?

No. This is a preliminary, non-binding screening tool. ICT decisions depend on detailed corporate, employment and role evidence assessed case by case.

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