The U.S. affiliate is the petitioner and its government fees are on the USCIS schedule. How the companies allocate that and the relocation costs between them is an internal matter, but the employee should not be paying petition fees.
Settle who pays the petition, the travel and the tools
Hypothetical example: the affiliate assumes the Canadian parent will invoice it for the technician's time, and nobody has decided who pays the petition. The filing fees, including any premium-processing request, belong to the petitioner and are listed on the current fee schedule. Intercompany charges for the technician's salary and expenses are a transfer-pricing and tax question for the companies' accountants, not an immigration one, but the answer should be consistent with the petition's statement of who employs and pays him in the United States. Then list the practical costs: travel between elevators, per diems, a vehicle, test equipment, state or local electrical licensing where the work requires it, and health coverage for the family. Ask for a written assignment letter covering these, including what happens if the petition is refused or if a season is cancelled. Keep the letter in the file; it supports the description of the role.
Hypothetical example: a custom-optics company wants premium processing because a customer demonstration is scheduled soon, but the technical evidence is still scattered across engineering folders. Paying for faster handling cannot compensate for an unfinished petition. Decide first whether the business will fund the filing, expedited service if available, document preparation, travel, and temporary housing, and record that decision in writing. An opening file audit should assemble a cost list separated from the evidence file so invoices do not become a substitute for proof of specialized knowledge. If a customer will reimburse the affiliate, ensure the commercial documents still show that the petitioner directs the employee. A costly rush can go wrong when the company skips its own review of duties, confidentiality, or the five-year L-1B maximum.