How the capital was generated: financial statements over the relevant years, corporate records, tax filings, and the specific transaction that produced the funds, whether retained earnings, an asset sale or a distribution. Bank records must then trace the money from the business to the investor and on to the investment.
The company's history becomes the source of funds
Where capital comes out of an operating business, the business itself is the source and its records are the evidence. Expect to provide financial statements covering the period in which the funds accumulated, corporate tax filings, the resolution authorizing any dividend or distribution, and banking records showing the movement. If the money came from selling an asset such as equipment or land, provide the agreement, the closing documents and the tax treatment. Keep the trail unbroken: transfers between several accounts before the funds reach the investment create work for someone reading statements and questions that a simpler path avoids. Begin assembling this before committing, because gaps discovered early can often still be closed.
Hypothetical example: a Tyendinaga owner sells a freight-rail parts business and sends the proceeds through two personal accounts before investing. The file needs sale documents, tax returns, closing statements, bank records, and transfer confirmations that reconcile every material movement. Build a dated source-of-funds chart before filing. An unexplained deposit or a missing intermediate statement can force a reconstruction when the original bank records are harder to obtain. Where a record cannot be obtained, document the reason and seek reliable alternatives before a reviewer is left to infer the missing link.