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Immigration

What ownership or control percentage does the Canadian company need for an intra-company transfer to qualify?

TSL Written by the Treadstone Law team· Updated August 2026

There is no single universal fixed percentage that IRCC applies across every intra-company transfer case — instead of a percentage threshold, the requirement is a "qualifying relationship" test, meaning the foreign and Canadian companies must be connected through common ownership or control, such as a parent-subsidiary relationship, a branch of the same company, or affiliates under shared ownership.

The detail that often confuses people is looking for one specific number to satisfy, when what IRCC actually examines is the real corporate ownership and control structure behind the two companies, rather than a single mathematical threshold applied the same way in every case. Two companies can be connected through majority ownership, through shared parent ownership, through control exercised in ways other than a simple majority shareholding, or through other structures that still amount to a genuine qualifying relationship — and conversely, a company that is merely connected by contract, franchise, or brand licensing generally does not qualify no matter how the relationship is described. Because assessing whether a specific corporate structure meets this test involves reviewing actual ownership records, shareholder agreements, and organizational documents rather than applying one formula, anyone trying to determine whether their specific corporate structure qualifies should have it reviewed by an immigration lawyer rather than relying on an assumed percentage.

Key takeaways

  • There is no single universal fixed percentage rule for the qualifying relationship test.
  • What matters is common ownership or control — parent, subsidiary, branch, or affiliate structures.
  • Franchise, licensing, or purely contractual connections generally do not meet this test regardless of percentage.
  • Have your specific corporate structure reviewed by an immigration lawyer rather than assuming a percentage applies.
This is general information, not legal advice. It doesn’t create a lawyer–client relationship, and the rules can change. For advice on your situation, a Treadstone immigration lawyer can help.
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