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Hypothetical example: a Frontenac Islands hay producer that sells large square bales to horse farms in the northeastern United States has set up a New York subsidiary with a distribution yard and two delivery trucks. The owner wants to send the operations manager, who runs the field crews, negotiates the trucking contracts and manages the drying and storage program, to run the U.S. yard. The manager has worked for the company for six years but is laid off each winter and recalled in spring. L-1A requires one continuous year of qualifying employment abroad within the three years before filing, a qualifying relationship between the two companies, both active, and primarily managerial or executive duties in the United States. A sound first review traces three connected facts: the companies’ ownership, the employee’s qualifying foreign role, and the U.S. role’s position in the organization chart. The one-year qualifying employment must fall within the three years before filing, and the total L-1A stay is capped at seven years. A corporate closing or a strong title cannot replace evidence for the day-to-day managerial function.

Talk about L-1A
PurposeExecutive or managerial transfer
Company linkQualifying related businesses
New officeA distinct evidence requirement

IN THIS GUIDE · Seasonal layoffs and the continuous year abroad

Start with the L-1A eligibility and application overview

01

Does a seasonal layoff break the continuous year?

The regulation asks for one continuous year of employment with the qualifying organization within the preceding three years. A person who is formally terminated each November and rehired each April has an argument that the employment relationship continued through the winter, particularly if benefits, seniority and an expectation of recall persisted, but it is an argument the petition must make rather than assume. The stronger position is a documented year in which the manager remained employed, for example a year in which winter duties such as contract negotiation and equipment maintenance kept him on payroll. If no such year exists in the last three, the company may need to keep him employed through the coming winter before filing. Preserve layoff notices, recall letters, benefits records, and payroll history so the claimed continuity can be assessed from records rather than recollection.

02

Managerial duties in a small yard

The U.S. yard will have a yard supervisor, two drivers and seasonal labourers. The petition must show that the manager will primarily manage: set delivery schedules and pricing, hire and direct the supervisor, control the yard's budget and decide which customers to serve. If he would personally drive a truck most days, the role is not primarily managerial. Ownership of the U.S. entity by the Canadian company should be shown with share certificates and the certificate of incorporation, and the Canadian company must stay in business while he is away. A task list should show who performs operational work and who is managed; staffing plans are especially important where the proposed manager previously handled both.

03

What to ask the accountant before filing

Ask whether the Canadian company's records show continuous employment or a series of seasonal contracts, whether the U.S. subsidiary has filed the returns and payroll registrations that prove it is doing business, and whether intercompany pricing for the hay is documented. Each of those answers ends up in the petition. Confirm tax filings, invoices, payroll, and banking are available for both companies, since those records show that each entity is genuinely conducting business.

04

Filing route and family

The company files Form I-129 with USCIS; as a Canadian citizen the manager may alternatively present the petition at a port of entry for adjudication. Approval is initially for up to three years, with a seven-year maximum in L-1A. His spouse may work in L-2 status incident to status and children under 21 may study. Count previous L classifications early, because time already spent in the category may affect the usable period even when the transfer itself is approvable.

SOURCES FOR THIS GUIDE

Sources reviewed 2026-09-07. This guide covers a preparation focus; it is not an individual eligibility assessment.

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