One can practically forget any gradient on a canal, so in simple physics terms f = ma.
In words: force equals mass multiplied by acceleration. Apart from the boat’s inertia, friction and moving aside the water is the problem of getting decent acceleration while manually pulling a narrow boat. Once moving one only need to overcome the retarding forces, which are not particularly great – try stopping the boat when it is already moving! Not quite the same if there is a current, mind, which there can be around locks and overflows.
‘Legging’ through tunnels was commonplace. Locks would need human intervention and some poor souls may have been reduced to manpower rather than horsepower at times. However horse, pony, or donkey power has been used at least since Roman times. Apparently 50 times the towing capacity on water, compared to roadways.