The U.S. subsidiary is the petitioner and normally pays USCIS fees under the current schedule. Whether the parent reimburses it is an intercompany accounting decision to document in writing, and the founder should not pay filing fees personally.
Keep the petitioner on the invoice
The petition is filed by the U.S. employer, and the government fees listed on Form G-1055 for Form I-129 and its associated surcharges are its obligation. Premium processing, if chosen, is an additional fee and can be paid by either the company or the beneficiary.
Because the founder owns both entities, it is tempting to pay from whichever account has cash, but a personal payment or a direct payment from the Canadian parent complicates the record of who the employer is. Have the subsidiary pay from its own account, and if the parent funds it, record the transfer as an intercompany loan or capital contribution with a resolution. Legal and consultation fees can be allocated as the companies choose.
Separate from all of this, budget for the U.S. salary the subsidiary must actually pay her, because a petition describing an executive on a nominal wage supported by the parent invites a finding that the role is not genuine. Hypothetical example: A refrigeration-controls company has cash in Canada but the new U.S.
subsidiary has only a small operating balance. Before filing, decide whether the parent will lend funds or contribute capital, record that choice in corporate minutes, and move the money through documented accounts. Bank statements, resolutions and payroll records settle who paid what and whether the subsidiary can support the offered role.
The first review should also identify recurring payroll, premises and hiring costs, not merely filing charges. A petition budget that ignores operating expenses can undermine the description of a real executive position.