No. Resources matter in context, but actual duties and authority remain necessary. There is no universal payroll or headcount shortcut.
Explain what spending supports
Identify operational work performed by the resources. A forecast alone does not establish that the applicant’s role qualifies.
The spending sits in retrieval and analysis: obtaining archived payroll and pension records, translating foreign documents, and paying for counsel's review of a history with several possible readings. Prepare an operating budget that corresponds to the proposed managerial structure: premises, payroll for people doing routine work, professional support, equipment, compensation and current government filing charges. Recruitment advertising or interim wages abroad may show a genuine handover, yet they do not prove that the American operation has premises, personnel, capital, or work sufficient to support a primarily managerial or executive position. A small company sometimes underestimates the ongoing costs of maintaining two trading entities, because the Canadian parent must remain active for the whole period, including its own payroll and filings. Employer administration covers the mechanics of a move — payroll set-up, travel, the physical relocation — while the immigration scope covers reading records, resolving the chronology and preparing the account of duties.