Review the continuing qualifying-organization and doing-business requirements before making that assumption. The organization must meet the applicable US and foreign business conditions during the relevant stay. A dormant registration is not necessarily doing business, and a full closure can affect the case.
Assess the group rather than one mailing address
Identify any other qualifying operations and how they relate to the US entity. The rules do not simply require a Canadian address to remain on paper. Obtain advice on the actual structure and activity before presenting a closure plan as irrelevant.
Build the analysis from three linked facts: the qualifying relationship, the worker's foreign employment, and the US role. The first review should produce a corporate chart tied to ownership records and a dated employment chronology tied to payroll. The foreign qualifying employment must cover an uninterrupted year during the three years immediately before the request. Then test whether the intended duties are primarily managerial or executive rather than hands-on delivery. A reduced foreign operation may still need evidence that it continues doing business. Do not let an impressive title substitute for staffing, function authority, or an actual reporting structure.
Hypothetical example: a seed-treatment company transfers its regional operations director after 14 months abroad. The review must reconcile her payroll, the affiliate share register, and the US staffing chart before calling the role executive.