The share register showing the parent's ownership, both companies' incorporation records and evidence that each is actively doing business. If ownership passes through a holding company or trust, every link in that chain must be documented.
Show the chain of ownership on paper
A qualifying relationship means the U.S. entity is a parent, branch, subsidiary or affiliate of the Canadian employer, and both must be active. The clearest evidence is the U.S. company's share ledger naming the Canadian company as owner, together with the certificate of incorporation and the most recent state annual report. On the Canadian side, bring articles of incorporation, the current corporate profile report and financial statements. Where a family holding company owns both operating entities, the affiliate test is met through common ownership, but the reviewer must be able to see the same shareholders controlling each company; produce the holding company's register as well. Evidence of active business includes invoices, payroll summaries and leases. A relationship that has existed for years still has to be proved as of the petition date.
Hypothetical example: a commercial seed-testing laboratory plans to transfer its Canadian laboratory director. Build the file in layers: corporate records prove the relationship; pay statements and a position history prove the overseas employment; charts, budgets and signed authorities prove the prior and proposed senior roles. The most useful record is often the organization chart annotated with each report's duties, because it distinguishes directing the laboratory from personally processing samples. Reconcile every date with the petition before filing. A later corporate change or unexplained payroll gap is harder to explain than to disclose and document at the outset.