Expense reimbursement does not change the location used in the qualifying-day analysis.
Separate compensation and counting
Explain the real trip and employment history. Travel expenses, professional preparation fees and government charges should not be treated as proof that every requirement of the foreign year has been met.
Classify each payment by what it proves: airfare and reimbursement establish an expense trail, not the employee's location for the foreign-service count. Compare passport entries, itineraries, corporate cards, payroll, and work records to calculate one continuous year abroad within the relevant three years. Budget the filing route, evidence preparation, translations, and any new-office premises; consult the fee schedule rather than reusing an old invoice. Eligibility requires an active parent, branch, subsidiary, or affiliate and primarily managerial or executive U.S. duties. Earlier L time counts toward the seven-year L-1A limit, while a new office has an initial one-year approval. The mistake is treating an employer-paid trip as Canadian work because the cost sat in a Canadian ledger.
Hypothetical example: an Orford snowmaking-equipment division manager was reimbursed in Canadian dollars for ten days spent negotiating U.S. supply contracts. The accounting entry verifies payment, but border records and daily work locations determine whether those days count toward the foreign year. His company should reconcile the trip before paying petition expenses, then document ownership links and show who will perform operational tasks under his direction. A larger travel allowance cannot convert U.S. presence into qualifying time or make a hands-on sales role managerial.