The listing and sale agreement, the closing statement showing net proceeds after mortgage and costs, the couple's tax returns reporting the sale, bank statements from receipt of proceeds through to the escrow deposit, and the escrow agreement for the U.S. purchase.
One chain from the Canadian closing to the U.S. escrow
Source and path are read together. The source is the sale of the bed-and-breakfast, shown by the agreement of purchase and sale, the statement of adjustments or closing statement with the gross price, mortgage payout, commissions and legal fees, and the resulting net amount. The couple's ownership of the property for the preceding decade is shown by the title record and the earlier purchase documents, with tax returns reporting the business income and the eventual disposition.
The path is the money's movement: the lawyer's trust-account payout to the couple's account, the account statements showing the funds held, any currency conversion, the wire to the U.S. escrow agent and the escrow agreement stating that funds release to the seller upon E-2 approval and return if refused. If part of the purchase is financed, include the loan agreement showing the couple as personal borrowers secured by their own assets.
A reconciliation table—net proceeds, other savings, loan, total, purchase price, working capital—makes the file readable at a glance.