Use accurate role and work records showing the real allocation of responsibilities.
Reconcile authority and practice
A policy may say one thing while daily approvals show another. Explain material differences instead of using the written delegation as proof of implementation by itself.
The evidence for this is unglamorous: payroll registers, employment contracts and amendments, travel history from passport stamps and entry records, assignment letters, and expense records showing where the person actually was. Payroll and human resources system records showing reporting lines by date, approved requisitions, performance review assignments, and organisational charts issued at known times. Mostly the corporate evidence rather than the individual's file: assembling ownership documentation, financial statements, organizational charts and authority records across two entities, often in two countries. The year is established by records showing continuous employment with the qualifying organisation abroad: payroll registers, employment agreements, personnel files, tax slips and any documents recording a change of role. For a direct subsidiary: the Canadian company's articles and share register, the purchase agreement, proof of payment, and the U.S. entity's updated ownership ledger showing the Canadian company as majority holder. Build one chronology from the leave approval, payroll records, employment agreement, return notice, work calendars, travel history, organization charts, and examples of decisions after resumption. The records that matter are corporate and personal tax filings, payroll journals and slips for any months salary ran, dividend declarations, directors' resolutions, management-fee invoices, bank statements showing the transfers, and the minute book.