Intra-company transferees

Overview

Intra-company transferees

An intra-company transfer can support an LMIA-exempt employer-specific permit when a qualifying foreign employee moves temporarily to a related Canadian business in an eligible executive, managerial or specialized-knowledge role.

The companies must have a qualifying relationship

The foreign and Canadian entities normally need a parent, subsidiary, branch or affiliate relationship. Corporate charts, ownership records and active-business evidence should trace that connection.

A newly formed Canadian company may face additional start-up-office requirements.

Foreign employment must meet the rule

The transferee normally needs the required continuous full-time employment with the related foreign enterprise during the stated look-back period. Contractor or owner arrangements require careful analysis.

Payroll, tax and organizational evidence should confirm both the period and the role.

The Canadian role must qualify

Executives direct major components, senior managers manage the organization or significant functions, and specialized-knowledge workers must meet the program’s demanding knowledge and expertise test.

A senior title without matching authority or genuinely advanced proprietary knowledge is not enough.

The Canadian employer completes IMP steps

The Canadian entity normally submits an Employer Portal offer, pays the compliance fee and identifies the ICT exemption. The worker then applies for the employer-specific permit.

Extensions require continuing qualifying employment, business operations and a role within category limits.