Use the actual organization structure, job responsibilities and business records. Identify who currently performs the activities previously assigned elsewhere.
Connect the chart to operations
A reporting line is useful only when it reflects real authority and work. Label genuinely planned positions as planned.
Canadian payroll records and T4 slips covering a continuous year within the last three, plus position descriptions and organizational charts for both roles that show subordinate supervisors, budget authority and hiring discretion. Build one chronology from the leave approval, payroll records, employment agreement, return notice, work calendars, travel history, organization charts, and examples of decisions after resumption. Corporate records must establish a qualifying parent, branch, subsidiary or affiliate that is doing business, while dated employment evidence must show one continuous foreign year within the relevant three-year window. Formation documents, shareholder records and tax or financial material should establish the entities’ relationship; payroll, contracts and leave records should establish the worker’s chronology; organization charts, job descriptions and budgets should establish the US role. Equal thirds on both sides is a strong position, but the proof has to be documentary: incorporation records, share registers and shareholder agreements for both companies, plus a chart showing each individual's percentage twice.