The purchase agreement, the closing statement of adjustments, the professional corporation's bank statements receiving the funds, the corporate record authorizing payment to the owners, personal bank statements receiving it, tax filings covering each step, and the escrow wire confirmation.
Every hop between accounts needs its own document
Hypothetical example: two Mission physiotherapists sell their clinic through their professional corporation, pay themselves a dividend, and wire the funds to a regional-center escrow. The file has to follow the money through each of those hands. The sale is proven by the executed agreement and the lawyer's closing statement; receipt is proven by the corporation's bank statement; the move to the individuals is proven by a directors' resolution and the dividend record, together with the corporate tax filing reflecting it; the individuals' receipt is proven by their statements; and the investment is proven by the escrow agreement and wire receipt.
Behind the sale sits the question of how the clinic itself was acquired or built, which older records should address in summary. Foreign-language documents need certified translations. Gaps are where questions come from, so label each document with the step it proves.
Hypothetical example: A roofing-company owner sells shares in his business and receives some proceeds through a holdback released months later. The first review should trace the purchase agreement, closing statement, company account, tax reporting, personal receipt and each onward transfer to the new commercial enterprise. The holdback needs its own explanation when it is released.
Bank statements and wire confirmations settle movement, while contracts and tax records explain lawful origin. Do not combine unrelated deposits in a single unexplained account; doing so makes it difficult to show which dollars became the investment. Prepare the chain before subscribing, while counterparties can still provide records.