Corporate financial statements and tax returns for the years the earnings accumulated, evidence of his ownership of the company, board resolutions authorising the distribution or loan, personal tax records showing receipt, and bank records tracing the money from the company to him and on to the enterprise.
Trace the money from the year it was earned
USCIS requires proof that the capital was lawfully obtained and shows the full path into the new commercial enterprise. Hypothetical example: a Lake Country contractor plans to draw funds accumulated in his company over a decade; the file should include the company's audited or review-engagement financial statements and Canadian corporate tax returns for the relevant years, his share register showing ownership, the resolution declaring a dividend or approving a shareholder loan, his personal tax return reporting it, and bank statements showing the deposit and the subsequent transfer to the Arizona enterprise. If part of the money comes from selling equipment, add the bills of sale and the deposit records.
If any part is borrowed, include the loan agreement and show that it is secured on his own assets, not on the enterprise. Currency conversions should be documented with the exchange confirmation. The trace must be continuous; a large deposit without an explained origin is the usual cause of a request for evidence.