With the share purchase agreement and closing documents, the corporate bank statements showing receipt of proceeds, the corporate and personal tax returns reporting the transaction, and the resolutions and bank records that move the money from the corporation to the investor and on to the enterprise. Add the history that made the business valuable in the first place.
Document three layers: the business, the sale and the distribution
The first layer explains how the business came to be worth its sale price: incorporation records, years of financial statements, and the owner's personal tax returns showing that his income was declared. The second layer is the sale: the agreement, the closing statement, evidence of the buyer's payment landing in the holding corporation's account, and the tax filings that report the capital gain, including any use of the lifetime capital gains exemption. The third layer is the distribution: the directors' resolution declaring a dividend or approving a loan or capital return, the T5 or other slip that reports it, and the statements showing the money reaching the investor's personal account and then the enterprise's escrow or subscription account, with exchange confirmations for the conversion.
Each layer should be summarized in a table with dates and amounts that reconcile. Translate French documents and have an accountant confirm the tax treatment.