IN THIS GUIDE · Show the manager will run the U.S. mill, not just own a piece of it
Start with the L-1A eligibility and application overview
Prove the qualifying year from payroll, not memory
The continuous year abroad is established by dated employment records: payroll registers, T4 slips, a letter from the Canadian company stating start date and position, and evidence of the duties performed during that year. Short business trips to the United States on behalf of the employer do not count toward the year, but they do not break it either. If the transferee was on the payroll of a sibling's corporation rather than the petitioning parent, the file must show that entity is a qualifying organization, or the year may not count.
Chart the ownership with percentages and dates
A qualifying relationship exists when one entity owns and controls the other, or both are owned and controlled by the same person or group in the same proportions. Family ownership spread among siblings in different percentages in each company can break the affiliate test. Prepare share registers, the purchase agreement for the U.S. mill, and articles of incorporation, and draw a chart showing who owns what percentage of each company on the petition date. Fix any mismatch before filing rather than explaining it afterwards.
Describe the job by decisions, staff and budgets
Managerial capacity means managing the organization, a department or a function, supervising professional or managerial staff or an essential function, having authority over hiring and firing, and exercising discretion over daily operations. List the mill superintendent, shift leads and office staff the manager will supervise, the purchasing and pricing decisions she will make, and the budget she controls. A job description that spends most of its words on loading trucks, running the pellet line or mixing rations describes a non-qualifying operational role.
Treat an acquired mill and a start-up mill differently
If the petitioning U.S. organization has been doing business for more than one year, the petition is evaluated under the regular rules even if its ownership changed recently. A newly formed acquisition entity or a site still being established may instead fall under the new-office rules because the U.S. organization has been doing business for one year or less: proof of secured premises, the financial ability to pay the manager and grow, and a business plan showing that within a year the operation will support a genuinely managerial position. Acquisition date alone does not decide the classification. The initial new-office approval is limited to one year, and the extension depends on what actually happened. Hypothetical example: a farm-supply wholesaler acquires a U.S. distribution warehouse eight months before filing. Its lease, customer orders, payroll and invoices will show whether it remains a new office; a business plan alone cannot turn an eight-month operation into one with a full operating history. The company must choose the one-year initial approval with a credible staffing plan or wait until actual operations support a standard petition.
Sources reviewed 2026-09-07. This guide covers a preparation focus; it is not an individual eligibility assessment.