Its not a switch from engineering. Engineering management requires management skills, knowledge or finance and accounting. Its a natural progression in career. Many people go for MBA after engineering to climb to management level positions.
I will add payslips and tax calculations on my next application. Bank statement shows where the money can from, personal account to personal account.
I am trying to understand what I need to write in SOP, its something very tricky. Problem is successful candidates are don't share what documents they included and what exactly they wrote in their SOP.
Yes, I will miss the January intake, will have to target the next one.
I would advise you to retain a lawyer to help you fight this rejection, if you think you have done all that you needed to and provided enough documents to warrant approval. Writing a strong SOP after first refusal, from my experience with applicants, may not move the visa officer. Sometimes, once they make up their mind to deny you a SP, they have some subjective reasons that would not be disclosed. You need the service of a lawyer, not an immigration consultant (and this is no offence to immigration consultants) who would call the visa officer out for their unreasonable decisions not supported by law (and believe me, they make many decisions not supported by any law, but you don't know if you don't know).
Lawyers in Canada are not cheap, but sometimes it is worth it. Sometimes, government lawyers (the Department of Justice or DoJ) may not defend this case, if they review your lawyer's submissions and your submitted documents. In that case, they will easily concede and promise that if you withdraw the case, they will ask the visa office to give you another opportunity to update your application. That is not to say that they will automatically grant the SP, but in most cases, once DoJ concedes, your application must be clearly flawed for them not to approve it.
All this I say is based on my experience and those of others I know about. You may right a strong SOP, but once a visa officer's mind is prejudiced against you for reasons only known to them, you only need a good immigration lawyer to call them out in a powerful legal submission. It may not be cheap, and could take couple of months, it is worth taking on the fight sometimes, especially if you have the means to do so.
My humble opinion.