There is no set figure. Because a consultancy is inexpensive to establish, the proportion of the total establishment cost that must be committed is very high.
A small denominator demands a large proportion
Substantiality compares the qualifying investment with the total cost of establishing an enterprise of that type. For a capital-intensive business a smaller proportion may suffice; for a consultancy costing very little to start, the expectation runs toward committing nearly all of that cost. Count only what is irrevocable: equipment and computing hardware bought, prepaid rent and deposits that cannot be recovered, software and infrastructure contracts entered, incorporation and professional fees paid, insurance premiums, marketing expenditure and wages committed under employment agreements.
Cash held in the company account is not committed simply because it has been deposited. Alongside the investment, budget the consular visa charges for a Canadian applicant, the cost of a properly prepared business plan and the professional fees for structuring, and recognise that a low investment total makes the marginality evidence carry more weight.