Record them accurately. Brief visits need not break continuity, but days in the United States do not count toward the required foreign year.
Use dates that describe the individual history
Reconcile relevant employment and travel records rather than treating one calendar anniversary as conclusive. The general rule requires a continuous full-time qualifying foreign year within the relevant preceding three years.
Share registers and resolutions tracing ownership between the Canadian and American entities, evidence that both are actively doing business, organizational charts for each with duties attached to positions, and payroll records establishing the transferee's qualifying year abroad. The signed lease and occupancy evidence, incorporation and ownership documents, financial statements or funding commitments, the staffing plan with dates, any executed customer or supplier agreements, and payroll records once hiring starts. The petitioning entity and the foreign employer must stand as parent, branch, subsidiary or affiliate, and affiliation through common ownership must be shown with the registers, shareholder agreements and any trust or holding arrangements that establish it. Preserve the names of the entities that actually employed the person during each period, along with the documents explaining any merger, rebranding or ownership change, rather than restating the whole history under the company's current name.