With the farmland sale agreement, statement of adjustments, mortgage discharge and lawyer's trust ledger, followed by the wire records into the U.S. escrow or business account. The holdback portion is not yet invested and should be shown as a future tranche, not as committed capital.
One ledger from field to nursery, with the holdback labelled
Hypothetical example: a Haldimand County grower sells greenhouse land, pays off the mortgage, and has part of the price held back pending a drainage repair. The E-2 file needs to show the funds were lawfully obtained and traced without gaps into the enterprise. Start with the land title and the original purchase, then the listing and sale agreement, the closing statement of adjustments, the mortgage discharge statement, and the lawyer's trust account ledger showing net proceeds.
Follow with the wire confirmations into the U.S. escrow or the nursery's account and the escrow agreement itself. Explain the holdback in a short cover note with the repair contract and expected release date; it cannot be counted as at risk until released and invested, so the substantiality calculation must work without it, or the interview should wait.
Add Canadian tax filings covering the years the land was owned. A consular officer reads this as a chain; any link missing becomes a question at the window.