Intra-Company Transfer (ICT) Work Permit Guide for U.S. Employers that want to transfer an employee to Canada

If your U.S. company plans to transfer an employee to Canada, the Intra-Company Transfer (ICT) work permit is often the ideal pathway. This guide explains eligibility, steps, and recent changes.

What Is an ICT Work Permit?

• The ICT category is part of Canada’s International Mobility Program (IMP), allowing multinational companies to move key employees from a foreign branch, parent, affiliate, or subsidiary into a Canadian operation without requiring a Labour Market Impact Assessment (LMIA).

 

• It’s designed for executives, senior managers, or employees with specialized knowledge.

 

• The work is temporary, although renewals are possible under certain conditions.

ICT Eligibility: What Must Be True

1. Qualifying Company Relationship

• The U.S (“sending”) company and the Canadian (“receiving”) company must be parent, subsidiary, branch, or affiliate entities.

 

• The Canadian entity must be an active business, meaning it performs real operations, not just a shell or mailing address.

 

• The Canadian premises must be physical business premises — remote, home offices, or purely virtual setups may not satisfy the new guidance.

2. Employee Qualifications & Role

• The employee must have been employed full-time (or equivalent) by the sending company for at least 1 year within the last 3 years.

 

• The role in Canada should mirror the role held abroad — i.e. an executive must go into an executive role; a specialized knowledge holder must hold a specialized knowledge function.

 

• “Specialized knowledge” now requires both advanced proprietary knowledge and advanced expertise, per updated IRCC guidance.

 

• The employee’s position abroad must remain available, meaning upon completion of the Canada assignment, they should be able to return to their former position.

3. Wages & Reasonableness

• Under recent changes, wage levels will be carefully reviewed — the salary offered must be “reasonable” for that occupation and location.

 

• Even in Free Trade Agreement (FTA) ICT (e.g. under CUSMA / USMCA) cases, wage scrutiny is increasing.

Recent Policy Updates (October 2024 Forward)

Canada’s IRCC issued revised policy guidance in October 2024, tightening criteria in various ways: 

• Greater emphasis on physical premises: ICT employees must report to a bona fide Canadian location; fully remote work is more strictly scrutinized.

 

• Stronger definitions of specialized knowledge and senior manager / executive roles.

 

• The concept of the company as a multinational corporation (MNC) is reinforced — for non-FTA ICTs, the sending enterprise must have operations in at least two countries besides Canada.

 

• Increased evidentiary burden: more documentation, clearer corporate structures, stronger justification of necessity, and tighter wage review.

These changes make the careful preparation of the application more critical than ever.

How to Apply (Step by Step)

1. Assess Eligibility & Strategy

• Work with counsel (such as Sisu Legal) to map corporate relationships, define the Canadian entity, and craft the position description consistent with ICT rules.

 

• Decide whether to proceed under FTA (R204(a)) ICT or general ICT (R205(a)) depending on the employee’s nationality and corporate structure.

2. Gather Supporting Documents

• Corporate documents: Articles of incorporation, organizational charts, proof of operations, financials, inter-company contracts.

 

• Employee evidence: proof of employment, position descriptions (abroad and in Canada), resumes, performance evaluations.

 

• Justification for “specialized knowledge” (if applicable): training records, proprietary manuals, internal role definitions.

 

• Wage benchmark data and salary comparisons.

3. Submit the Work Permit Application

• Applications are filed through IRCC (online or paper) or at a Visa Application Centre, depending on the applicant’s location.

 

• In some cases, entry at the Canadian port of entry (POE) is permitted, especially for FTA nationals.

 

• Biometrics and fees will apply (work permit processing, biometrics, etc.).

4. Decision & Start Working

• If approved, the employee can begin work in Canada under the terms specified.

 

• The Canadian work permit is employer- and location-specific; changes to employer or role usually require a new application.

5. Extensions & Renewals

• For executives and managers, work permits may be extended, often up to a total of 7 years.

 

• For specialized knowledge workers, renewal periods may be shorter (e.g. up to 5 years in total).

 

• Renewals must still meet eligibility criteria and show continuity of corporate structure.

 

Risks & Common Pitfalls

• Weak evidence of specialized knowledge: failing to clearly document the proprietary, advanced nature of the employee’s knowledge may lead to refusal.

 

• Insufficient corporate structure or business activity: if the Canadian entity is not truly operating or lacks premises, application can fail.

 

• Remote work overemphasis: IRCC may question why the employee must be in Canada if work could be done remotely.

 

• Mismatch in roles: transferring a worker to a role materially different from their foreign role is risky under the new guidance.

 

• Wage concerns: offering a salary below market or inconsistent with role may trigger closer scrutiny.

 

• Poor documentation or organization: disorganized or incomplete files can lead to delays or denial.

 

Why Working with Sisu Legal Makes a Difference

When navigating these complex, updated rules, many U.S. employers and transferring employees choose Sisu Legal to guide the process. Here’s how we help:

• Strategic planning: We map the ideal pathway (FTA vs general ICT), define the Canadian entity, and align the role to ICT requirements before filing.

 

• Document preparation & review: We draft and review corporate, financial, and employee documents to meet IRCC’s higher evidentiary expectations.

 

• Role and job gradation analysis: We assist in crafting position descriptions and wage justifications that survive officer scrutiny under current policy.

 

• Renewal and midstream support: We help manage renewals, changes, and transitions (e.g. eventual permanent residence) so the workforce remains compliant over time.

 

• Clear communication and risk mitigation: We anticipate pitfalls, advise on risks, and prepare clients for potential challenges throughout the application lifecycle.

With Sisu Legal’s support, your company gains confidence that the ICT application is done correctly and defensibly, reducing delays or rejections.

Summary & Next Steps

Transferring employees via Canada’s ICT program can facilitate growth, continuity, and access to the Canadian market. But it’s not plug-and-play, especially following the 2024 policy updates. U.S. companies must carefully structure their Canadian operations, match roles closely, pay attention to wages, and assemble robust evidence.
If you’re considering an intra-company transfer to Canada, or already have an employee lined up, reach out to Sisu Legal for a tailored strategy session. We’ll walk you through eligibility, documentation, and filing to maximize your chance of success.