As an L-2 spouse she is employment-authorized incident to status and may work for any U.S. employer or continue Canadian work from the United States, subject to tax and professional rules. Children may study but not work until 21. L-1B's five-year limit sets the household's horizon.
Work rights are broad; the clock is short
The L-2 category treats spouses of L-1B principals exactly as it treats spouses of L-1A managers: employment authorized incident to status, no separate authorization document required, though employers will need her admission record annotated as a spouse. Hypothetical example: the partner of a Shannon training-systems specialist is a French-language instructor employed by a private language school; she could take a U.S. teaching position, teach remotely for a Québec employer from Florida, or start her own tutoring practice, with tax residence and any state licensing handled separately.
Children may attend school, may not work, and age out of L-2 at 21, so a teenager needs a plan for that date. Because L-1B ends at five years, a household that intends to stay should raise permanent-residence options early; the specialist may move to L-1A if promoted into management, or the employer may sponsor an immigrant petition. Every family member's nationality should be recorded, since non-Canadians may need consular visas.