A Canadian applicant applies for an E visa at a consular post, paying the applicable visa charges. Employers commonly bear the cost, but that is a matter of agreement, not law.
Ask who is paying before the file is assembled
For a Canadian employee the usual route is an application at a consular post rather than a filing with USCIS, so the charges are consular visa fees together with any reciprocity charge that applies. The enterprise typically has to provide a substantial supporting package about its own qualification, ownership and operations, which is work it may already have done for the investor's application and can update. The employee's own package covers citizenship, the job description, training records and the essential-skills evidence.
Who pays for the professional work is a negotiation: many employers cover it because the transfer is for their benefit, but nothing requires them to. Settle it in writing at the offer stage, along with what happens if the application is refused, so neither side is improvising afterwards.