Share registers, constating documents and financial statements showing common ownership and control, together with evidence that both companies are actively doing business. An organizational chart drawn for the petition proves nothing on its own.
Ownership is a chain of records, not a diagram
Hypothetical example: Nkechi is controller of an East Ferris fuel-and-propane distributor whose American affiliate is owned not directly but through a family holding company and a second numbered corporation. The qualifying relationship almost certainly exists; the file has to trace it. That means the share register or shareholder ledger for each entity, the constating documents, any unanimous shareholder agreement that shifts control away from the register, and the filings showing who actually holds what.
Where a trust or an estate sits in the chain, the trust deed or the grant becomes part of the evidence. Both entities must then be shown to be doing business, through invoices, contracts, tax filings and payroll for each, covering the relevant period rather than one favourable month. Nkechi should assemble all of this before drafting anything descriptive, because the description has to match the records, and a chart contradicting the share register is worse than no chart at all.