No single authority establishes the complete role. Assess actual primary duties and the applicable requirements.
Describe the work around the approval
Identify who plans, decides and performs delivery. Do not use the dollar limit to conceal that the applicant personally performs most operations.
Canadian payroll records and T4 slips covering a continuous year within the last three, plus position descriptions and organizational charts for both roles that show subordinate supervisors, budget authority and hiring discretion. Managerial capacity is usually shown by supervising and controlling the work of other supervisory, professional or managerial employees, having authority over hiring and firing or recommending those actions, and exercising discretion over day-to-day operations. Where several family members or holding entities are involved, ask counsel to assess control using the actual governance documents rather than the corporate name alone. Function management asks a different question: does the employee manage an essential function of the organization, operate at a senior level within the hierarchy or with respect to that function, and exercise discretion over its day-to-day operations. A role that has lost subordinates may have gained responsibility for an essential function, a budget, a supplier programme or a production line, and that is a different claim supported by different documents: approval limits, budget ownership, contracts signed, decisions recorded.