With ordinary operating records: filed tax returns, financial statements, payroll registers, customer contracts, premises leases and evidence of continuing commercial activity on both sides.
Registration is not activity
The requirement that both organisations be actively doing business is easy for an established Canadian operation to satisfy and harder for a new or dormant counterpart abroad. Ask what the destination entity can actually produce: signed customer agreements, a premises lease, equipment in service, employees on a payroll, tax registrations and any trade licensing the work requires. If the answer is that it exists on paper and has not yet traded, the situation is a new office and is assessed on different evidence, which includes secured premises and the financial capacity to support the transferred role for a first year.
Establishing which of those two situations applies changes what has to be assembled, so it is worth settling before anything is drafted. Hypothetical example: an industrial laundry operator is opening a U.S. processing facility and plans to transfer the person who directs plant operations.
The first review should yield a document map separating an operating office from a new office: customer invoices and payroll for the former; premises evidence, budget, launch plan, and financing records for the latter. The lease and financial statements settle whether the new operation has a physical base and capacity to support the role. Obtain those before drafting the petition narrative.
A common failure is calling a mailbox, a prospective client, or a corporate registration an active business. Those facts may show intent, but they do not replace evidence of operations or the special new-office proof that a first-year plan requires.