Corporate ownership documents for both entities, proof both are operating, the transferee's employment history with dates and duties, and a detailed description of the U.S. role with an organizational chart. Draft the support letter last, from those records.
Write the letter from the file, not the file from the letter
A common failure is a persuasive support letter followed by exhibits that do not prove what it says. Reverse the order. Begin with articles of incorporation, share registers and any acquisition agreement that establish the qualifying relationship.
Add the Québec entity's payroll records for the transferee covering the full qualifying year, plus a position description or performance reviews that show managerial duties during that year. For the U.S. entity, gather the lease, recent payroll summary, tax filings and a client or revenue snapshot.
Then prepare the organizational charts, before and after the transfer, with names and job titles for every reporting line. Only when those exhibits exist should the support letter be drafted, and every sentence in it should point to an exhibit. Hypothetical example: a Québec City consultancy states that its Lac-Beauport director will oversee U.S.
project delivery, but the U.S. chart shows all project managers reporting to the U.S. president.
The letter and the chart must agree before filing, not after a request for evidence exposes the gap.