Under the International Mobility Program, can I reuse an offer of employment number if the matched work permit application was refused?

No.

When you submit an offer of employment in the Employer Portal, an offer of employment number is generated. We match this number to the worker’s work permit application.

Once an officer makes a decision on the work permit application, that offer of employment number can’t be reused for any other work permit application. If a new work permit application needs to be submitted, you must submit a new offer of employment (along with the fee).