Pay statements or T4s covering the full year, a signed employer description of the duties and authority, and evidence such as approved budgets or hiring records. Gaps in employment need a written explanation.
Let the paper trail show authority, not just attendance
Hypothetical example: the service manager's file contains six years of T4s but no job description, and the company's records of his decisions live in emails. Assemble a description signed by the owner that lists the department managed, the number and roles of people supervised, the budget controlled and examples of hiring and discipline decisions. Add a handful of documents that corroborate it: a signed subcontract, a staffing approval, a performance review he conducted. Confirm the year was continuous; a two-month layoff in a slow winter breaks continuity and the year must then be found elsewhere within the three-year window. Include the U.S. subsidiary's records too: its state registration, lease, payroll summary and the parent's shareholding. The petition on Form I-129 with the L supplement is filed by the U.S. company, and its fees appear on the USCIS schedule. Originals are not usually needed, but consistent copies are.
Hypothetical example: a manufacturer of low-noise ventilation equipment has clean corporate records but the transferee's Canadian duties were never written down. Start with payroll records covering the qualifying year, then obtain a detailed employer letter describing authority, direct reports, budget control, and the decisions actually made. Match that letter to calendars, performance reviews, approvals, and organization charts; a few consistent records are more useful than an oversized file of generic praise. An opening file audit should assemble an exhibit list that separates relationship evidence from employment evidence and U.S. role evidence. A share certificate may establish ownership, but it cannot prove managerial duties, and a duty list cannot establish that both businesses are operating.