Skip to content
FOR BUSINESS LEADERS · MAGOGMagog

Built in Canada.Ready for more.

Hypothetical example: suppose a Magog business promotes a specialist to lead a department shortly before considering a US transfer. Describe the actual foreign employment history and the proposed US role accurately. A recent title should not be applied retrospectively to years of different work. The first review should produce a dated employment calendar, an entity-ownership chart, and a duty allocation for both positions. Payroll, tax slips, leave records, travel history, and contemporaneous role descriptions settle whether the qualifying year occurred abroad in the required three-year window. The transfer plan should also identify who will perform the operational work so the proposed U.S. position is genuinely managerial or executive rather than a title placed over day-to-day production.

Talk about L-1A
PurposeExecutive or managerial transfer
Company linkQualifying related businesses
New officeA distinct evidence requirement

Start with the L-1A eligibility and application overview

01

Explain the role history

Identify the actual responsibilities at each stage and establish the continuous qualifying foreign employment year within the relevant three-year period under the applicable rules. Do not invent a universal conclusion from the promotion date alone. Build the timeline before choosing a filing date. The record should show when responsibility shifted, who reported to the employee, and whether the foreign organization had enough personnel for the claimed level of authority. The one continuous qualifying year must fall within the preceding three years, subject to the applicable treatment of time spent in the United States. A promotion letter is useful only when it agrees with payroll, reporting lines, and the work actually performed.

02

Support the proposed leadership

L-1A requires primarily managerial or executive duties with actual operational support; first-line supervision of nonprofessional workers does not qualify by title alone. Prove a qualifying parent, branch, subsidiary or affiliate relationship and continuing US and foreign business. A new office needs sufficient premises and support for the qualifying role within one year; initial approval is limited to one year. L-1A status is subject to a seven-year maximum. For a new office, a lease alone does not answer the extension question. Match the business plan, budget, hiring sequence, and service contracts to the point at which the transferee will direct managers, professionals, or a managed function. Keep foreign operations active and document the qualifying ownership or control at each level. The seven-year L-1A maximum also belongs in the planning file, because an attractive transfer cannot be assumed to create unlimited temporary time.

03

Employment days and actual business activity

US days do not count toward the qualifying foreign employment year; a trip does not automatically break continuity. The qualifying organization must provide goods or services regularly, systematically and continuously in the United States and at least one other country. New-office treatment concerns actual US doing business for less than one year, rather than incorporation alone. Hypothetical example: a Canadian manufacturer of laboratory water-purification equipment wants to transfer its foreign quality director to build a U.S. service division. Her title sounds senior, but the deciding records are her foreign payroll, department budget, quality-audit approvals, and an organization chart showing that technicians and a compliance manager report through her. The U.S. plan initially has her repairing units herself because no staff have been hired. That plan points to operating work, not a primarily managerial assignment. The company must decide whether to hire or contract the repair function before filing and show how she will direct it within the first year. It must also confirm that she completed one continuous qualifying year abroad during the preceding three years and account for the seven-year L-1A limit before promising a long-term posting.

SOURCES FOR THIS GUIDE

Sources reviewed 2026-09-07. This guide covers a preparation focus; it is not an individual eligibility assessment.

PUT THE DETAILS TO WORK

Guides for your next decision.

L-1A · MAGOG

YOUR QUESTIONS.
A CLEARER START.

KEEP EXPLORING

A LITTLE MORE CLARITY.