Distinguish what the United States company paid for the brand right from ongoing royalties, management charges and immigration-preparation fees. A prepaid licence fee under a binding agreement may be treated differently from a royalty payable later out of revenue. Ask counsel to review the actual contract terms rather than applying a general rule.
Price the arrangement as a business, not a formality
Set out the royalty basis, the payment schedule, and what the United States company receives in return, then show the payments actually made. If money moves back to the related Canadian licensor, be ready to explain the commercial reason. Keep immigration-preparation costs on a separate line from business expenditure. Confirm current government fees at the relevant step; no figure quoted in advance guarantees anything.
The purchase price, working capital committed to the business, equipment and inventory count. Immigration legal fees, the visa application fee, travel to the consulate and translation costs are expenses of the family, not of the enterprise, and they should not be listed as part of the investment. A machine bought once does not become additional invested capital when the company later records it, and depreciation or an intercompany entry is not a second cash commitment.