Potentially, if the U.S. duties are primarily managerial or executive. A small staff makes people-management harder to show, so the petition may need to establish that he manages an essential function with discretionary authority, while the year abroad and the corporate relationship are proved separately.
What usually goes wrong
Small-subsidiary petitions fail when the narrative claims a large managerial role and the organization chart shows three non-supervisory employees. Reviewers conclude the manager will be doing the work himself. The remedy is not to inflate the chart but to change the basis: show that he will manage an essential function, the purchasing, pricing and regulatory-traceability function of an aviation-parts business, with authority to bind the company, set policy and hire, and that the routine work is done by the three staff and by the parent's back office in Québec.
Provide the parent's own records showing that invoicing, accounting and IT are handled centrally, so his week is genuinely spent on direction. Then prove the rest: continuous employment with the Québec entity for at least a year in the last three, the share ledger showing the subsidiary relationship, and evidence that both companies are trading. A truthful petition for a functional manager of a small operation is approvable; an exaggerated one for a people-manager who has no people is not.