Canadian payroll records covering the three years, a border-crossing history, calendar entries or expense reports for each US trip, and a signed table reconciling them. Add the share register for the parent-subsidiary relationship and current trading evidence for both companies.
Reconcile payroll against the border record
Hypothetical example: the manager requests her travel history and finds it lists forty-one entries into the United States in three years. The petition should not leave an officer to interpret that number. A one-page table listing each entry date, exit date, purpose and the parent's expense claim turns forty-one entries into a documented pattern of short trips for the Canadian employer.
Payroll statements from the West Kelowna company for the same period show uninterrupted full-time employment. Those two records, reconciled, are the core of the one-year evidence. The qualifying relationship is shown by the subsidiary's formation documents and the parent's share certificate or the corporate register entry, plus the most recent annual filings for both.
Doing business is shown with recent invoices, signed customer contracts and crew payroll for each company. The manager's own file adds her Canadian job description, organizational chart and performance history, so that the year abroad is shown to have been managerial and not simply a year on the payroll.