A continuous chain from lawful origin to the enterprise: sale agreements, tax filings, financial statements and statements for every account the money passed through, however briefly.
The chain has to survive being followed backwards
Capital must be the investor's own and lawfully obtained, and the evidence is judged as a path rather than as a balance. Where the money came from selling Canadian property or a business interest, the agreement, the closing statement and the tax treatment belong in the file. Where it accumulated from employment or professional income, tax filings across the relevant years are the natural evidence.
Every intermediate account needs coverage for the relevant period, including accounts opened briefly to move funds. Ask the bank early for historical statements, because retrieval takes time and older records may need a formal request. Where a gap exists because an institution closed, describe it accurately and provide what secondary evidence there is.
Hypothetical example: a micro-roastery equipment importer is funding a U.S. showroom from proceeds accumulated through prior consulting work. The first review should create a source-of-funds path from tax records and invoices through each account to the proposed purchase payments.
Tax filings, bank statements, sale documents, and transfer confirmations settle different links in that path. Request historical banking records before money is moved, then reconcile dates and amounts in a simple ledger. The frequent failure is producing a healthy current balance with no explanation for material deposits or brief intermediate accounts.
An orderly chronology lets the reviewer see that the investor’s capital was lawfully acquired and personally controlled, rather than asking them to infer it from a final account statement.