The U.S. subsidiary is the petitioner and normally pays the Form I-129 fee and any premium processing fee listed in the USCIS fee schedule. How the group allocates that cost internally is an accounting matter, not an immigration one.
The petitioner files, the group decides who bears it
The petition is filed by the U.S. entity that will employ the manager, and it is the petitioner's obligation to pay the applicable government fees. The fee schedule lists the base Form I-129 fee, an asylum program fee that depends on the petitioner's size, any fraud-prevention fee that applies to L petitions, and the optional premium processing charge. Whether the Canadian parent later reimburses the subsidiary through a management fee is a matter for the group's accountants and transfer-pricing advisers. Keep that intercompany invoicing separate from the immigration file. Professional fees for preparing the petition, translations of any French-language corporate records and the manager's relocation costs are additional and should be agreed in writing. Do not assume the fee paid at filing is refundable if the petition is withdrawn.
Hypothetical example: an ambulance-equipment manufacturer budgets a transfer for its Canadian vice-president. The first review separates petition charges from operational spending: filing costs, possible premium processing, relocation, payroll, housing, tax advice and the cost of replacing the executive's Canadian duties. The assignment letter, not a vague intercompany understanding, should state which entity pays salary and benefits and who carries expenses if the petition is denied. That document also exposes a weak plan: if neither company can fund the U.S. managerial structure, the role may look operational. Track the seven-year L-1A limit alongside the budget for any long-term plan.