Use operating evidence for the U.S. entity, including the executed purchase agreement, state registration, lease or deed, payroll, customer invoices, supplier accounts and bank statements. A recent ownership change does not by itself trigger new-office treatment; the question is whether the petitioning U.S. organization has been doing business for one year or less. If it has, the initial approval is limited to one year.
Post-closing paper, not the seller's history
Hypothetical example: a Haldimand County elevator company acquired a U.S. feed mill twelve weeks ago and intends to send its operations manager to run it. First determine whether it bought shares of the continuing U.S.
legal entity or bought assets into a newly formed entity. If the same U.S. entity continues, seller-era operating records may help prove how long that organization has been doing business; if a new entity acquired the assets, post-closing records establish the buyer's own operations and new-office treatment may apply.
Assemble the closing binder: purchase agreement, state incorporation or foreign-qualification certificate, EIN letter, deed or lease, transfer of the feed manufacturing licence, insurance binders, payroll runs and sales invoices. Add the Canadian parent's financial statements to show capacity to fund the operation. If the U.S.
organization has been doing business for one year or less, add secured-premises evidence and a plan showing the managerial role it will support within a year. Keep every document dated so the adjudicator can distinguish ownership history from the organization's period of doing business.