Ordinary operating records on both sides: tax filings, financial statements, payroll registers, customer invoices, premises leases and evidence of regular commercial activity.
Both entities have to be doing business
The requirement that the organizations be actively doing business is not satisfied by registration alone, and a shell that exists only to hold a name will not support a transfer. On the Canadian side that is usually straightforward for an established dealership, and the records already exist. On the U.S.
side, where the operation is new, the evidence looks different: a signed premises lease, equipment purchase or supply agreements, a business plan with financial support behind it, hiring commitments, and any regulatory registrations the trade requires. The point of the evidence is to show that a real operation is being established and will be able to support the transferred role, rather than that a corporate wrapper has been filed.