A signed purchase agreement with an escrow that releases the funds to the seller upon E-2 approval and binds the buyer to close, together with bank records showing the money has left the buyer's control and entered escrow or the business.
The escrow term is the evidence
Hypothetical example: the seller wants a non-refundable deposit and a balance payable at closing thirty days after signing. Funds that could be returned to the buyer at the buyer's option are not at risk, but a deposit that is forfeited on default and an escrow that releases automatically on E-2 approval show irrevocable commitment. Assemble the signed agreement, the escrow instructions, the escrow agent's confirmation of receipt, and the wire records from the buyer's Canadian account. Add equipment invoices or lease deposits already paid on the business's behalf. Show the lawful source of the money, in this case the sale of the electrical contracting company, with the sale agreement, closing statement and tax filings. Keep everything in one schedule that ties each transfer to a document. Certified translations are needed for anything not in English.
Hypothetical example: an independent bicycle-frame maker buys a small workshop and pays deposits to a landlord and equipment seller. Keep the signed purchase agreement, lease, invoices, wire confirmations, escrow instructions, bank statements, tax returns, and records identifying the lawful source of the money. The contracts and payment trail settle whether funds are genuinely committed and exposed to loss; an account balance does not. Prepare a simple index that follows each transfer from source account to business use. If a payment is refundable, explain the condition and why it still advances the operating plan. Complete the source trail before adding more transfers, because unexplained movements become harder to reconstruct after the business begins trading.