With the corporation's financial statements and tax filings over the years the profits accrued, the resolutions or agreements that distributed your share to you, and bank records tracing each transfer to the U.S. enterprise. Lawful source and traceable path are separate requirements and both must be documented.
Years of profit need years of paper
USCIS requires evidence that the capital was obtained through lawful means and that it travelled from the investor to the enterprise. For retained earnings in a family corporation the source evidence is the corporation's audited or reviewed financial statements and Canadian tax returns across the accumulation period, together with Dale's personal tax returns showing dividends or salary received. The path evidence is the shareholder resolution or agreement authorizing the distribution, the bank statements showing the funds leaving the corporation and arriving in Dale's account, any currency conversion records, and the transfer into the U.S.
enterprise's account or escrow. Where the funds instead come from selling cattle or land, add the sale contracts and closing statements. If his brother's share of the feedlot is involved in any way, document that it is not, or document the gift or loan that makes it Dale's.
Gaps are the main cause of requests for evidence, so a chronological binder prepared with the accountant is worth more than any narrative.