Re-Applying for TRV - Show Money?

Hello,

I just recently helped my friend apply for a Temprary Resident Visa to visit me in Canada for 1 1/2 months. I thought our application was very solid but it came back denied. We are applying again and this time it has to be better, although I having a hard time coming up with more features to include in the application.

Background on the previous application: I m a Canadian citizen. I included a notarized letter of invitation from myself and a notarized affidavit of support, along with a bank statement showing my life savings as proof. I bought my friend a round trip airfare thinking that showing the return trip would be advantageous. I included a reference letter from my employer. My friend was invited to stay in the extra room in my home as a guest of me and my family and I would pay for their expenses and entertainment while here.

My friend, from the Philippines, has an excellent travel history and a good job. We work together on a cruise ship. My friend included a reference letter documenting contract dates and a return letter saying what day work starts again. My friend has strong family ties in the Philippines and no other friends or relatives in Canada.

The rejection letter was a form letter, with two different boxes ticked off and the rest left blank. First box ticked:

"You have not satisfied me that you meet the requirements of regulation of 179, that you would leave Canada at the end of the temporary period, if you were authorized to enter. In reaching this decision, we have considered several factors, including:

a)any history of having contravened the conditions of entry on a previous stay in Canada
b)your travel history
c)your immigration status
d)your family ties in Canada and your country of residence
e)length of proposed stay in Canada
f)purpose of visit
g)limited employment prospects in your country of residence
h)your current employment situation
i)your personal assets and financial status"

The second box ticked said:

"I am not satisfied that you have sufficient funds, including income or assets, to carry out your stated purpose in coming to Canada or to maintain yourself while in Canada and to effect your departure."

From this I concluded that the only problem with our application was that my friend did not have enough in the bank. We didn't include a bank statement in the application but filled the form out to say $2000 USD - which was what I was budgeting for their expenses. The only solution I can think of now is to deposit money in my friend's account as "show money." I have read things saying this is not necessary but apparently it is! Wouldn't an action like this be incredibly transparent to the visa officer? Would my friend have to verify the source of the money as legit - or show the past 6 months banking history?

My friend also owns some businesses which are in the names of other family members so they can maintain it while my friend works overseas. So the title deeds to these won't hold water.

We are re-applying, and I will have to change the leaving date of the ticket in hopes we will get it this time.

Any suggestions about things to include or the "show money?"

Thanks.