The share register and incorporation documents of both companies, an ownership chart with percentages, and evidence that both are actively trading. The relationship is proved by ownership and control, not by shared branding.
Prove ownership with percentages, then prove both companies are alive
Hypothetical example: A subsidiary relationship exists when the Canadian parent owns, directly or indirectly, more than half of the U.S. company and controls it, or owns half with equal control, or owns less than half but has control. The petition for a Portugal Cove-St. Philip's manufacturer should therefore include the Canadian share register or shareholder ledger, the U.S. company's formation documents and stock ledger, and a simple chart drawing the line between them with the exact percentage. Where individuals own both companies rather than one owning the other, the relationship is affiliate, and the chart must show the same individuals holding the same proportions in each. Then show both are operating: a recent Canadian financial statement, payroll or remittance records, a lease, and U.S. equivalents. A shared website, common trademark or family surname on both letterheads proves nothing by itself and should not be relied upon.
Hypothetical example: a supplier of indoor climbing-wall systems has Canadian and U.S. companies owned by three siblings. The first review should reconcile the two share ledgers, operating agreements, annual filings, and any changes in ownership since formation. A chart that states percentages but omits a voting agreement can conceal who controls the company. Pair those ownership records with recent invoices, payroll, and bank activity for each entity so the petition shows both relationship and real operations. The corporate minute or ledger, not matching logos, resolves a disputed ownership point.