No. The new-office rule requires secured premises and evidence of the financial ability to start operations and pay the specialist, not completed construction. Construction spending is a business matter; the petition needs the lease or deed, financial statements and the capital committed to the U.S. entity.
Financial ability, not finished pools
For a U.S. property that has not operated for a year, the petition must show physical premises have been secured, the beneficiary has the qualifying year abroad, and the petitioner has the financial ability to remunerate the beneficiary and to commence doing business. That is satisfied by the deed or lease, the U.S.
entity's bank statements showing the capital contributed, the Canadian resort's financial statements, and a budget for the first year of operations. Whether the pools are half-built or complete is relevant to the assignment plan, not to the financial test. On the immigration side, budget the Form I-129 fee, any premium-processing charge and the employer-side surcharges from the USCIS fee schedule, Form G-1055, checked on the filing date.
Legal and translation costs are the company's own. If the family wants employment-authorization documents for convenience, those carry a separate fee and processing time, and the wife does not need one to begin work.