In order to qualify for an intra-company transfer (ICT) work permit, the Canadian and foreign companies must have a qualifying relationship. This means that the Canadian company must be a subsidiary, branch, or affiliate of the foreign company, or the foreign company must be the parent company of the Canadian company. A subsidiary is a company that is completely or partially owned by another company (the parent company). A branch is a separate part of a company that operates in a different location from the main office. An affiliate is a company that has a relationship with another company but is not completely owned by that company. To demonstrate the qualifying relationship between the Canadian and foreign companies, the employee must provide evidence of the ownership structure of the companies and the nature of the relationship between them. This may include documents such as articles of incorporation, shareholder agreements, and contracts. It is important to note that the Canadian company must be registered to do business in Canada and must be able to provide a valid job offer to the employee. The job offer must be for a position that cannot be filled by a Canadian citizen or permanent resident.