Share registers, articles of incorporation and annual returns for both entities, plus current evidence that each is doing business, such as leases, payroll and tax filings. A shared name or a shared owner's word does not substitute for the chain of ownership.
Document every link in the ownership chain
The qualifying relationship is a legal fact proven by corporate paper. For a Newfoundland and Labrador company, the registry profile, the articles and the current share register show who owns it. For the U.S. subsidiary, the state formation documents, the stock ledger or membership schedule and the most recent annual report show who owns that. If the parent holds the subsidiary through a holding corporation or if two operating companies are affiliates because the same individuals own both in the same proportions, include the intermediate documents and a short ownership diagram. Then add proof that both companies are active: a signed lease for the Mount Pearl warehouse and the U.S. distribution centre, recent payroll registers, tax returns or filings, and a few customer invoices from each. Financial statements help but are not enough alone. The officer should be able to trace ownership without asking a question, because every question becomes a request for evidence and a delay.
Hypothetical example: a medical-device testing business owns its U.S. laboratory through a Canadian holding company. Prepare a chain diagram, then attach the register or ledger that proves every ownership link and the current operations records for both businesses. The share records settle the relationship; a common brand does not. Sequence the exhibits from Canadian owner to holding company to U.S. entity, followed by leases, payroll, and invoices, so a reviewer can test control without reconstructing the corporate history.