No. The prospective U.S. duties must independently be primarily managerial or executive.
Map authority where the transfer will happen
Eligibility is judged on the U.S. position, and a retained Canadian title forms no part of that judgement. Set out the American function first: the unit the transferee will direct, the employees or contractors who perform its work, the budget he controls, the hiring, discharge or functional discretion he holds, and the person he reports to.
That is what makes a role primarily managerial or executive, and it is a proportion test, since most of his time must go to those duties rather than to producing the service himself. The other elements are established separately. The Canadian employer and the U.S.
entity must stand in a qualifying relationship as parent, branch, subsidiary or affiliate, and both must be actively doing business. He must have one continuous year of full-time qualifying employment with the foreign entity in the three years before the petition. If the U.S.
entity is a new office, the first approval runs one year and must rest on secured premises and a plan showing the managerial or executive role will genuinely exist. Retained foreign oversight does not disqualify anyone, but two complete operational jobs under a single executive title will not survive scrutiny; the delegation has to be real and evidenced. Seven years is the ceiling on L-1A time.
A U.S.-licensed immigration lawyer should assess a borderline duty split.