With the purchase agreement, the closing statement, the professional corporation's records if shares were sold, the lawyer's trust ledger, tax filings for the year of sale, every bank statement the proceeds passed through, and each currency conversion confirmation. The chain must be continuous from sale to investment.
Following the money from chair to clinic
Begin with the practice-sale agreement and identify whether she sold shares of her professional corporation or the assets of the practice, because the two produce different records. For a share sale, include the corporation's share register and the resolutions; for an asset sale, the allocation schedule. Attach the closing statement showing the price, adjustments and any holdback, then the lawyer's trust ledger showing receipt and disbursement to her account.
Add the tax filings for the sale year, which corroborate both the transaction and its lawfulness. From there, every statement of every account the money touched until it reaches the U.S. clinic's account, including any period it sat in an investment account, and each conversion from Canadian to U.S.
dollars with the rate confirmation. If part of the proceeds went elsewhere, show that too; the petition traces the invested funds specifically. If some capital comes from a different source, such as a home-equity loan, document that separately with the loan agreement and security.
Do not summarize where a document exists.