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KITCHENER · L-1A FIELD GUIDE

Which contractor records are useful?

Sources checked:

THE DIRECT ANSWER

Provide relevant agreements and an accurate explanation of services actually delivered. Distinguish current support from an unsigned proposal.

Connect contracts to the role description

If a provider handles only payroll, do not describe it as performing all business administration. Explain the applicant’s genuine supervision or decision responsibilities.

The relationship the classification recognises runs through ownership and control, so the useful documents are the ones that show who holds the shares: articles, registers, share certificates, purchase agreements and any trust or shareholder arrangements sitting behind them. The activity stack contains signed customer contracts, issued and settled invoices, payroll registers, equipment leases, operating authority and insurance certificates, and filed tax returns showing revenue. The share purchase agreement and closing documents, both companies' articles and registers, a percentage-annotated group chart, and evidence that each entity is actively trading — payroll, service contracts, invoices and tax filings on both sides. 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. Recent financial statements, sales invoices, lease agreements and payroll registers for both sides establish regular and continuous activity, which is why a dormant holding company on either end causes difficulty.