The share or asset sale agreement, closing statements, bank statements showing receipt of proceeds, tax returns reporting the sale, and statements for every account the money passed through until it reached the escrow. Each transfer between accounts must be shown at both ends.
Build the trail from the sale forward, not from the escrow backward
The most common documentary failure is a trail that starts at the investment account and stops at the first transfer in, with the earlier history described in a paragraph rather than proved. Instead, begin at the origin. For the store sale: the purchase and sale agreement, the closing or completion statement, lawyer's trust account records showing disbursement, the deposit into the couple's account, and the tax return or schedule reporting the gain.
If the proceeds were invested for a period, add the investment statements and the redemption. If part was used to pay down a mortgage and later re-borrowed, show both, and remember that the loan must be secured on the couple's own assets. Every intermediate account needs statements covering the relevant months, with transfers visible on both sides.
Add the father's gift package as a separate chapter with the same discipline. Finally, the subscription agreement, the escrow agreement and confirmation of the wire into the project. Translate nothing unnecessarily, since Canadian records are already in English, but explain Canadian-specific documents such as the tax forms.