The U.S. affiliate is the petitioner and submits the required USCIS fees. Contract pricing may account for project costs, but reimbursement of an immigration expense is not itself the offsite-placement test; the decisive questions are who principally controls and supervises the engineer and whether she is delivering the petitioner's specialized product or merely supplied as labour.
Keep the client's money away from the petition
The Form I-129 fees shown on the USCIS fee schedule, including every fee applicable to this petitioner and any requested premium processing, are submitted with the petition. The Canadian parent may reimburse the affiliate under an intercompany agreement, and the commercial contract may price the integration's overall costs. The offsite rule does not turn on who ultimately bears a particular expense.
It asks whether the affiliate or a qualifying related entity principally controls and supervises her and whether the placement delivers a product or service requiring the affiliate's specialized knowledge rather than merely supplying labour. The affiliate should therefore remain responsible for her assignment, performance review, compensation and benefits, while the statement of work identifies the platform deliverable and the knowledge it requires. Avoid having the operator employ or pay her directly.
Confirm every current government fee on Form G-1055 at filing.