Title and acquisition records for the farm, the severance file, each lot's sale agreement and closing statement, tax filings reporting the gains and bank statements showing the proceeds moving into the investment account.
One trail per lot, then one account
Hypothetical example: a Frontenac Islands landowner's three lot sales close in March, June and September, each with a different lawyer's statement of adjustments, and the proceeds pass through two accounts before reaching the regional center's escrow. The file should treat each lot as its own trail: severance consent, survey, agreement of purchase and sale, statement of adjustments, mortgage discharge if any, and the bank statement showing the deposit. Then it should show the consolidation: transfers between accounts with matching dates and amounts, and finally the wire to the new commercial enterprise or its escrow agent with the wire confirmation.
His personal tax returns for the years of sale, reporting the capital gains, tie the proceeds to lawful reporting. Because the land came by inheritance, the estate documents and his parents' deed belong at the front. Any document in French or another language needs a certified English translation for the USCIS filing.
Hypothetical example: A Frontenac Islands archival-bookbinding business is sold after decades of operation, with part of the price paid at closing and part held back for an inventory adjustment. The first review should identify which funds are actually available for the investment and trace only those amounts. The closing statement and bank entries settle the net amount received.
An unpaid holdback is not yet capital in the new commercial enterprise and should not be counted in the filing calculation.