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TANTRAMAR · L-1A FIELD GUIDE

Which records help show operational support during reduced staffing?

Sources checked:

THE DIRECT ANSWER

Use relevant actual duty, contract and work records that explain how the business functions.

Distinguish support from expectation

A hoped-for replacement is not current staff. Explain actual arrangements instead of assuming every task continues to be delegated as before.

With ownership records for both companies showing the same individual or group owns and controls each in roughly the same proportions: share registers, articles, shareholder agreements and, where relevant, tax filings that list owners. The current organisational chart, delegation-of-authority schedules, board or shareholder resolutions recording appointments, the transition plan with dates, and the successor's employment records abroad. Entry and exit records, prior passports with their stamps, employer travel and expense records, payroll data showing which location paid the person, and airline or hotel records for the relevant periods. Through ordinary business records on each side: tax filings, financial statements, payroll registers, customer contracts, premises documents and evidence of continuing commercial activity. Doing business is a question about output, so gather what the entity issued during the period: invoices, service contracts in force, shipping or release records, and the tax filings that correspond to them. Signed contracts with pricing schedules, a purchase ledger and bank records showing payments made give a dated picture of what the business has actually committed, as opposed to what a forecast projects.