Proof of the ownership relationship, evidence that the Canadian employer remains actively in business, documents showing that the new U.S. entity has secured premises and can commence business, payroll records covering the qualifying foreign year, and a description of the U.S. position supported by an organizational chart.
Two companies are on trial, not only one employee
Small employers often assume the file is about the person. Half of it is about the corporate structure. The ownership link should be shown with incorporation documents, the share register or membership schedule, and any purchase or subscription agreement that created the relationship. At an initial new-office filing, the established Canadian employer must be doing business and expected to continue, while the U.S. entity may not yet have commenced business. The Canadian side can use recent contracts, financial statements or tax filings; the new U.S. entity instead needs evidence such as incorporation records, sufficient secured premises, capitalization, a bank account and a credible operating plan showing its ability to commence business. The employee's side needs payroll records and a letter confirming continuous employment with dates and managerial or executive duties. Finally, an organizational chart before and after the transfer should show who reports to whom and who will perform the work being delegated.
Hypothetical example: A Canadian live-event lighting company creates a U.S. affiliate and wants to transfer its operations vice-president. The document review should begin with share records and governing documents, then confirm both companies are actively doing business, then test the employee's payroll history for a full qualifying year on the Canadian payroll during the prior 36 months. For a new office, premises evidence and a credible first-year staffing plan are equally important. A signed lease, bank opening record, service contracts, and a chart allocating technical work to others make a coherent sequence. The common failure is collecting polished corporate certificates while omitting the document that explains control or the evidence that the Canadian business still operates. The seven-year maximum also means the role should be designed as management from the outset, not as a delayed promotion.