Evidence of money that cannot be recovered by changing her mind. Non-refundable deposits, executed purchase agreements, paid invoices for equipment already delivered, a signed lease with personal exposure and payroll that has started all show commitment. Funds waiting in an account, or escrow that unwinds if a visa is refused, show intention instead.
Irreversibility is the quality being examined
The distinction is easiest to see by asking what happens if she walks away tomorrow. Anything she would get back is not yet at risk. That is why an escrow arrangement conditioned on the visa outcome causes difficulty even though it is commercially sensible, and why advisers often restructure it so that a meaningful portion is forfeited regardless while the balance remains protected by ordinary commercial conditions such as clean title or a satisfactory inspection.
Alongside irreversibility sits traceability. The record should run continuously from where the money came from, whether the sale of drainage equipment, retained earnings of the Quebec business, or a documented loan secured on assets she owns, through each account it passes, to the American business. A transfer that appears without explanation is the most common obstacle, and it is far easier to document at the time than to reconstruct a year later.