The executed purchase agreement, evidence that closing actually occurred, the U.S. entity's formation and ownership records, and current proof that both companies are doing business. A letter of intent or a deal with unmet closing conditions does not establish the relationship.
Show the ownership chain on the day of filing
The qualifying relationship must exist when the petition is filed, so the file should prove the Canadian company holds the required ownership or control of the Pennsylvania entity at that moment. For a share purchase, include the share transfer, the updated register and the resolution approving the deal. For an asset purchase into a newly formed U.S.
subsidiary, include the subsidiary's articles, its share ledger showing the Canadian parent as owner, and the bill of sale for the plant. Add recent evidence that both entities are active: Canadian financial statements or GST filings, and U.S. bank statements, customer contracts or payroll for the acquired plant.
If the purchase was financed, the lender's security should not amount to control by a third party. Keep every document in its original form; a summary chart is useful for the examiner but is not evidence on its own. Date everything so the year-abroad calculation and the ownership date can be checked against each other.