What the professionals charged
3,597 bills from 234 firms on 874 matters · 9,084 stated hourly rates · as the filings state them
The rate ladder, drawn to scaleThe ladder
CAD · standard rates · drawn at 12 or moreOfficers of the court
Each bar runs from the 25th to the 75th percentile of the stated standard hourly rates in the band, with the median marked — the bar and its three figures are for subscribers. One observation per person per rate, Canadian dollars, undiscounted, on matters with no recognition proceeding.A band with fewer than 12 observations draws nothing.
| Person | Firm | Case | Period | Rate ▼ | Source |
|---|---|---|---|---|---|
| Ian LewisSenior Associate · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Royal Oaks Golf Club Inc.NB | 1 Mar – 28 Mar 2024 | ••• | Affidavit of James Foran |
| Ian LewisSenior Associate · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Royal Oaks Golf Club Inc.NB | 12 Feb – 29 Feb 2024 | ••• | Affidavit of James Foran |
| Todd DewSenior Analyst · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Grabhers Last Stand Bison Ranch Ltd.BC · closed | 1 Sep – 23 Oct 2020 | ••• | Affidavit No. 1 of M. McKie, filed November 3, 2020 |
| Todd DewSenior Analyst · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Grabhers Last Stand Bison Ranch Ltd.BC · closed | 1 Jul – 31 Aug 2020 | ••• | Affidavit No. 1 of M. McKie, filed November 3, 2020 |
| Todd DewSenior Analyst · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Grabhers Last Stand Bison Ranch Ltd.BC · closed | 1 Apr – 30 Jun 2020 | ••• | Affidavit No. 1 of M. McKie, filed November 3, 2020 |
| Nathan AndersonSenior Analyst · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Grabhers Last Stand Bison Ranch Ltd.BC · closed | 1 Mar – 31 Mar 2020 | ••• | Affidavit No. 1 of M. McKie, filed November 3, 2020 |
| Nathan AndersonSenior Analyst · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Grabhers Last Stand Bison Ranch Ltd.BC · closed | 29 Jan – 29 Feb 2020 | ••• | Affidavit No. 1 of M. McKie, filed November 3, 2020 |
| Todd DewSenior Analyst · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Grabhers Last Stand Bison Ranch Ltd.BC · closed | 29 Jan – 29 Feb 2020 | ••• | Affidavit No. 1 of M. McKie, filed November 3, 2020 |
| Ariane Hunter-MeunierSenior Associate · officers of the court · associate | Deloitte Restructuring Inc.Trustee | Maple Financial Group Inc. and Maple Futures Corp.ON · closed | — | ••• | Motion Record of the Trustee (Motion Returnable May 23,… |
| Bosco NgaiSenior Associate · officers of the court · associate | Deloitte Restructuring Inc.Trustee | Maple Financial Group Inc. and Maple Futures Corp.ON · closed | — | ••• | Motion Record of the Trustee (Motion Returnable May 23,… |
| Jay TailorSenior Associate · officers of the court · associate | Deloitte Restructuring Inc.Trustee | Maple Financial Group Inc. and Maple Futures Corp.ON · closed | — | ••• | Motion Record of the Trustee (Motion Returnable May 23,… |
| Ashley KeeneSenior · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Back 40 Pictures Inc.ON · closed | 1 Jul – 31 Jul 2020 | ••• | Motion Record |
| Ian LewisSenior Associate · officers of the court · associate | Deloitte Restructuring Inc.Receiver | 11016946 Canada Inc.NS · closed | 2 Aug 2022 – 31 Jan 2024 | ••• | Third Report of Deloitte Restructuring Inc. in its Capacity… |
| Teresa WongAnalyst · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Uppal Farms & Greenhouses Ltd.BC · closed | 1 May – 30 Jun 2025 | ••• | Affidavit #1 of J. Keeble (Fees) |
| Soniya HudaAnalyst · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Uppal Farms & Greenhouses Ltd.BC · closed | 16 Sep – 4 Nov 2024 | ••• | Affidavit #1 of J. Keeble (Fees) |
| Todd DewSenior · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Golden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed | 1 Nov 2021 – 31 Mar 2024 | ••• | Eleventh Report to Court |
| Ashley KeeneSenior · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Golden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed | 1 Feb – 31 Oct 2021 | ••• | Eleventh Report to Court |
| Michael McTaggartSenior · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Toolplas Systems Inc.ON · closed | 1 Jun – 31 Jul 2021 | ••• | Third Report of the Receiver |
| Jakob YoungAnalyst · officers of the court · associate | Deloitte Restructuring Inc.Receiver | iFoodequipment.com Inc.NB | 1 Jan – 31 Dec 2025 | ••• | Affidavit of James Foran |
| Xinyi BaoAnalyst · officers of the court · associate | Deloitte Restructuring Inc.Receiver | PolyCan Health Centre (Canada) Inc.BC · closed | 22 Nov 2023 – 20 Jan 2025 | ••• | Affidavit #1 of P. Chambers dated March 18, 2025 |
| Carter SullivanSenior · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Evergreen Consumer Brands Inc.ON · closed | 6 Apr 2021 – 15 Apr 2022 | ••• | Third Report to Court .pdf |
| Krista BorzellinoSenior · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Evergreen Consumer Brands Inc.ON · closed | 6 Apr 2021 – 15 Apr 2022 | ••• | Third Report to Court .pdf |
| Todd DewSenior · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Evergreen Consumer Brands Inc.ON · closed | 6 Apr 2021 – 15 Apr 2022 | ••• | Third Report to Court .pdf |
| Sandi O'NeillConsultant · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Toolplas Systems Inc.ON · closed | 1 Jun – 31 Jul 2021 | ••• | Third Report of the Receiver |
| Jean LegaultSenior Associate · officers of the court · associate | Deloitte Restructuring Inc.Receiver | 3304051 Nova Scotia Limited (Hefler Forest Products)NS · closed | 15 Feb – 30 Apr 2021 | ••• | Affidavit of James Foran |
| Michael McTaggartSenior · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Evergreen Consumer Brands Inc.ON · closed | 22 Oct 2020 – 5 Apr 2021 | ••• | Third Report to Court .pdf |
| Jean LegaultSenior Assoclate · officers of the court · associate | Deloitte Restructuring Inc.Receiver | 3304051 Nova Scotia Limited (Hefler Forest Products)NS · closed | 22 Jan – 12 Feb 2021 | ••• | Affidavit of James Foran |
| Laura ConortonConsultant · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Back 40 Pictures Inc.ON · closed | 1 Dec 2020 – 29 Jan 2021 | ••• | Motion Record |
| Rose BrownConsultant · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Back 40 Pictures Inc.ON · closed | 1 Dec 2020 – 29 Jan 2021 | ••• | Motion Record |
| Rose BrownConsultant · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Back 40 Pictures Inc.ON · closed | 1 Nov – 30 Nov 2020 | ••• | Motion Record |
| Rose BrownConsultant · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Back 40 Pictures Inc.ON · closed | 1 Sep – 31 Oct 2020 | ••• | Motion Record |
| Jean LegaultSenior Associate · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Civic Homes LimitedNS · closed | 6 Aug – 28 Sep 2020 | ••• | Affidavit of James Foran |
| Rose BrownConsultant · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Back 40 Pictures Inc.ON · closed | 1 Aug – 31 Aug 2020 | ••• | Motion Record |
| Jean LegaultSenior Associate · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Civic Homes LimitedNS · closed | 1 Jun – 31 Jul 2020 | ••• | Affidavit of James Foran |
| Rose BrownConsultant · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Back 40 Pictures Inc.ON · closed | 1 Jul – 31 Jul 2020 | ••• | Motion Record |
| Ada KooAnalyst · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Golden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed | 1 Jan – 19 Jun 2020 | ••• | Motion Record of the Receiver returnable March 19, 2021.pdf |
| Ashley KeeneSenior · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Evergreen Consumer Brands Inc.ON · closed | 6 Apr – 12 Jun 2020 | ••• | Third Report to Court .pdf |
| Jean LegaultSenior Associate · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Civic Homes LimitedNS · closed | 1 May – 31 May 2020 | ••• | Affidavit of James Foran |
| Ashley KeeneSenior · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Evergreen Consumer Brands Inc.ON · closed | 7 Mar – 6 Apr 2020 | ••• | Second Report to Court .pdf |
| Ashley KeeneSenior · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Evergreen Consumer Brands Inc.ON · closed | 30 Jan – 6 Mar 2020 | ••• | Second Report to Court .pdf |
| Ada KooAnalyst · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Innovative Steam Technologies et al.ON · closed | 2 Nov 2018 – 31 Dec 2019 | ••• | Motion Record of Deloitte Restructuring - returnable… |
| Ada KooAnalyst · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Golden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed | 12 Nov – 31 Dec 2019 | ••• | Motion Record of the Receiver returnable March 19, 2021.pdf |
| Ashley KeeneAnalyst · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Innovative Steam Technologies et al.ON · closed | 2 Nov 2018 – 31 Dec 2019 | ••• | Motion Record of Deloitte Restructuring - returnable… |
| Kurt MacleodAssociate | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 1 Jun – 31 Jul 2017 | ••• | Tenth Report of Monitor |
| Kurt MacleodAssociate | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 1 May – 31 May 2017 | ••• | Tenth Report of Monitor |
| Kurt MacleodAssociate | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 1 Apr – 30 Apr 2017 | ••• | Tenth Report of Monitor |
| Alex TawilAssociate | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 25 Feb – 31 Mar 2017 | ••• | Tenth Report of Monitor |
| Kurt MacleodAssociate | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 25 Feb – 31 Mar 2017 | ••• | Tenth Report of Monitor |
| Kurt MacleodAssociate | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 11 Feb – 24 Feb 2017 | ••• | Tenth Report of Monitor |
| Kurt MacleodAssociate | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 31 Jan – 10 Feb 2017 | ••• | Tenth Report of Monitor |
What a bill looks likeBenchmarks
Measured across the recordThe blended rate, stated
median of the average hourly rates filings state outright, counsel, over 945 bills. A further 74 bills state fees and hours and no rate; that quotient is kept as its own series and never mixed in.
Counsel by year of call
median standard rate by years since call — 0-4 years (224), 5-9 years (151), 10-19 years (212), 20+ years (264)
Where the rates are
3,597 bills
monitor 591 · receiver 1,013 · interim receiver 38 · trustee 64 · …
Who bills these estatesWho bills
Named in the filings- KSV Restructuring Inc.354
- Deloitte Restructuring Inc.191
- MNP Ltd.182
- FTI Consulting Canada Inc.181
- Ernst & Young Inc.136
- Cassels Brock & Blackwell LLP129
- BDO Canada Limited122
- Aird & Berlis LLP103
- Alvarez & Marsal Canada Inc.91
- PricewaterhouseCoopers Inc.74
- Grant Thornton Limited67
- Dentons Canada LLP62
Bills, counted one per firm per period however many filings restate it. 234 firms appear in the record; these are the 12 with the most.
How to read thisMethod
The frame. Every figure here comes from a fee affidavit, a passing of accounts, a motion record or an officer's report that a court file holds — fees that were filed for approval, which skews to the larger, longer and more contested mandates. It is not a survey of all insolvency work.
The series. The ladder and the tiles use standard hourly rates of named people, in Canadian dollars, on bills with no courtesy discount and on matters with no recognition proceeding. Discounted bills, stated averages and the rare bill that states fees and hours but no rate are kept as separate series and never mixed in. Nothing is drawn from fewer than 12 observations.
What it is not. A court does not test a bill by hours × rate; it asks what value was delivered (Bank of Nova Scotia v. Diemer, 2014 ONCA 851). This page shows what comparable mandates charged, never what a bill should have been. The record holds sixteen Québec fee documents and no French rate tables; it is not a benchmark for Québec.
Every fact carries its document. Each bill and each rate links to the filing that states it; each benchmark cell can be traced to the rates it was computed from through the rates view.