Provide the genuine basis for the description and supporting records. Do not imply firsthand knowledge the writer does not have.
Preserve the historical account
Identify record sources and relevant people. A current explanation should not be presented as an original contemporaneous document.
Annual financial statements for both entities, current share registers, the organisation chart updated as it changes, payroll for the receiving company, and the transferee's travel record. With ownership records for both companies showing the same individual or group owns and controls each in roughly the same proportions: share registers, articles, shareholder agreements and, where relevant, tax filings that list owners. Build the timeline from documents: the employment agreement with its start date, monthly payroll registers, T4 slips for each year, records of the managerial role held during that year, and an organizational chart from that period showing subordinates. The governing L-1 rules require a qualifying parent, branch, subsidiary, or affiliate; generally one continuous year of full-time employment abroad during the relevant preceding three-year period; and a U.S. managerial or executive role for L-1A. The continuous year of qualifying employment abroad, completed within the three years before filing, is carried by payroll records, tax slips, pension or social-insurance contributions and dated employment contracts.