The closing set: the executed purchase agreement, the share register or membership ledger showing the Canadian company as owner, the U.S. entity's formation and registration records, and evidence that both businesses are actively trading.
Prove ownership and control as of the filing date
The adjudicator needs to see that the two entities are linked in one of the recognized ways and that the link existed when the petition was filed. For a purchase of an existing U.S. dealership that means the signed and closed share or membership purchase agreement, the updated ownership ledger, a chart showing the percentage held by the Canadian parent, and the U.S.
entity's state registration and tax identification. Where the purchase used a holding company, include the layer above so the chain from the Canadian operating company to the U.S. location is unbroken.
Doing-business evidence should be current for both sides: recent financial statements, sales invoices, payroll summaries and a lease or deed for each premises. A letter of intent, a term sheet or a deposit receipt cannot stand in for the closing; if the deal has not closed, the relationship does not yet exist and the petition should wait. Keep the manager's own employment history in a separate exhibit so the two questions are not confused.