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The Global Talent Stream business legitimacy requirement

Written by Josh SchachnowLast reviewed

Reviewed October 28, 2026 against current ESDC guidance. Global Talent Stream requirements have changed since this guide was first published in 2019. Document requirements are as of the review date.

The short version

If this is your first Global Talent Stream application, you have to satisfy the business legitimacy requirement. It tests two things: that you operate a real business in Canada, and that the job you are offering is a real job you can actually fulfil.

In practice it is a document-gathering exercise. You provide at least one document from each of two lists, covering financial capacity and proof that you provide a good or service in Canada.

You may be exempt. If your most recent Labour Market Impact Assessment decision was positive and was issued in the past two years, ESDC does not require the business legitimacy documents. Check this first. It can save the whole exercise. See LMIAs.

What the requirement actually tests

As part of a Global Talent Stream application, you must show that:

  • your business provides a good or service in Canada
  • the employment you are offering is consistent with the reasonable needs of your business
  • you can fulfil the terms of the job offer, including the wages and other financial obligations
  • your business has no compliance issues

The first two are about the business. The second two are about the job. Files are more often held up on the fourth than the first, because an early-stage company offering a senior salary has to show it can pay it.

A job offer must meet all four to be found genuine. See ESDC on business legitimacy.

Are you exempt?

If your most recent LMIA decision was positive and was issued in the past two years, you do not need to submit the business legitimacy documents and can skip the lists below. ESDC's page states the rule.

This matters most for employers making repeat hires. If you filed an LMIA last year, you have likely already satisfied this and nobody will tell you so.

Documents that show you can fulfil the offer

You need the most recently assessed, processed or issued CRA document that applies to your business.

Document

Who it is for

Notes

T2 Schedule 100 and T2 Schedule 125

Corporations

Balance sheet and income statement information. The standard route for an incorporated business with a filing history.

T2042

Self-employed farmers and partners in a farming business

Statement of farming activities.

T2125

Sole proprietorships

Statement of business or professional activities.

T3010

Registered charities

Registered charity information return.

T5013 Schedule 1

Partnerships

Net income or loss for income tax purposes.

Other documents

Any business

Accepted in addition to, or instead of, the CRA document where it is unavailable, case by case.

An attestation

Businesses with none of the above

See who can sign one, below.

An invoice or contract for the goods or services you provide in Canada

Foreign-based employers

Where you have no CRA business number and your business address and operations are outside Canada.

Documents that show you provide a good or service in Canada

A valid municipal business licence is the primary document. If your area does not require one, provide any other permit or licence you must hold to operate. If neither applies, provide one of the following.

Document

What it proves

T4 Summary

Remuneration paid to employees

T2 Schedule 100 and T2 Schedule 125

Balance sheet and income statement information (corporations)

PD7A

Statement of account for current source deductions

Other documents that clearly show the business is in operation and provides a good or service in Canada

Considered case by case

Who can sign an attestation

If you rely on an attestation rather than financial documents, ESDC's sample attestation says it must be on the firm's letterhead, dated, and signed by one of:

  • a lawyer
  • a Chartered Professional Accountant
  • an official of a federally or provincially regulated financial institution, such as an account manager or branch manager

ESDC may contact the signatory to verify it. The attestation route is useful for businesses without a filing history, which in practice means early-stage companies. It is not a shortcut: the person signing is putting their professional standing behind the statement, so expect them to want to see the numbers first.

Other requirements worth knowing

Language. All documents must be in English or French. Anything else needs a translation and an affidavit from the translator attesting to its accuracy and giving the translator's name.

Provincial registration. If you are hiring in British Columbia, Manitoba, Saskatchewan or Nova Scotia, you must register as an employer with the province first and include the certificate, or proof of exemption, with your application. ESDC treats the application as incomplete without it.

Quebec. If you are hiring in Quebec, the LMIA is a joint authorisation from Québec and Canada, and the worker also needs a Québec Acceptance Certificate (CAQ) from the ministère de l'Immigration, de la Francisation et de l'Intégration (MIFI) before the federal work permit.

How to submit it

Once your application form is complete and your documents are gathered, submit them together as one package. The business legitimacy documents are not a separate filing.

For the current application process, see how the Global Talent Stream can accelerate the LMIA process.

How long the Global Talent Stream takes

ESDC's service standard for the Global Talent Stream is 10 business days for 80% of applications, as of October 28, 2026. See ESDC's Global Talent Stream page. The worker's permit application follows, and our IRCC processing times guide tracks that figure.

After approval

Satisfying the business legitimacy requirement is not the end of the firm's obligations. The same two questions the requirement tests, whether the business is real and whether the job is genuine, are the questions an employer compliance inspection revisits years later.

Wages, duties, and working conditions have to match what you submitted. Inspections are routine rather than exceptional. Keep the records. See employer compliance and ESDC on employer compliance.

What this means for you

The business legitimacy requirement is mostly a document-gathering exercise, and it tends to go wrong through an incomplete package rather than a hard refusal. The two things worth checking before you start are whether you are exempt, and whether you can satisfy the financial-capacity test with documents you already have or will need an attestation.

If you would rather not assemble it yourself, we handle the Global Talent Stream application and the worker's permit together, so nothing falls between the employer's side and the worker's side.

A flat fee quoted before we start, so you can budget the hire.

Questions this article answers

What is the business legitimacy requirement?
A test applied to first-time Global Talent Stream applicants. You must show that you operate a real business in Canada and that the job you are offering is a real job you can fulfil: the business provides a good or service in Canada, has no outstanding compliance issues, the role fits the business's needs, and you can meet the terms of the offer.
What documents are required to prove business legitimacy?
A valid municipal business licence (or a T4 Summary, T2 Schedules 100 and 125, or a PD7A where no licence is required) to show you provide a good or service in Canada, and your most recent CRA financial document (T2 Schedules 100 and 125 for a corporation, T2125 for a sole proprietorship, T3010 for a charity, T2042 for a farm, T5013 Schedule 1 for a partnership) to show you can fulfil the offer. An attestation is accepted where none of those exist.
Who can sign an attestation?
A lawyer, a Chartered Professional Accountant, or an official of a federally or provincially regulated financial institution, on letterhead, dated and signed.
Am I exempt if I have had an LMIA approved recently?
Yes. If your most recent Labour Market Impact Assessment decision was positive and was issued in the past two years, ESDC does not require the business legitimacy documents.

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