Payments irrevocably committed to the enterprise: the territory fee once non-refundable, the location lease and fit-out, software and equipment, non-refundable deposits and working capital placed in the business. The leased fleet, visa charges, counsel's fees and family costs do not count.
Building the two columns
The enterprise column should list every dollar that becomes the franchisee entity's and cannot be recovered at will: the fee once the escrow releases, the first months of location rent and the fit-out, the counter and lot equipment, the required software licences, and the working capital deposited in the business account. The personal column lists the consular application charge, counsel's fees for the agreement review and the visa application, translation of any French-language records, the family's travel and housing deposits, and any fee for a manager to run the Québec contracting business while he is away. Substantiality is judged by comparing the enterprise column with the total cost of establishing the business as the disclosure document estimates it; the personal column never helps.
Ask the franchisor which fees are refundable and when, because a refundable payment is not committed until the refund right lapses. Ask counsel to quote the agreement review separately from the application, and confirm government charges on the current schedule.