Two charts, one for the Canadian company and one for the U.S. subsidiary, each with named positions, reporting lines and enough detail to show the manager's place above supervisory or professional staff or in charge of a defined function.
Charts are evidence, so make them match payroll
Hypothetical example: a Mission manufacturer submits a chart placing its production manager over three shift supervisors, but payroll records show the supervisor positions were created the month the petition was drafted. The chart is then evidence against the case. Charts should name incumbents, show titles that match employment records, and mark vacancies honestly.
For the U.S. subsidiary, a chart showing one manager and no staff needs a business plan explaining how the function will be staffed and who will perform operational tasks. Supporting documents include job descriptions signed by the company, payroll summaries for the qualifying year, share registers and incorporation records for both entities, financial statements showing active business, and a letter from the petitioner describing duties in percentage terms.
Everything not in English needs a certified translation. Hypothetical example: A furniture-import company proposes moving its Canadian operations director to lead a U.S. affiliate, but the share register lists a recent ownership change.
The first review should assemble incorporation records, ownership documents, payroll, tax records and a contemporaneous organization chart for both businesses. Those records establish the qualifying relationship and active operations; a single explanatory letter cannot replace them. Separately, use calendars, payroll and job descriptions to prove the qualifying foreign year and the managerial duties.
Reconcile dates before filing, because inconsistent ownership or employment dates can make a routine request appear constructed for immigration purposes.