Proceedings.

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 more

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.

The rate ladder is drawn for subscribers — the 25th, median and 75th percentile of 9,084 stated hourly rates, band by band. The bands and their counts are open to everyone.

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51100 of 156 stated rates · Deloitte Restructuring Inc. · Officers of the court · Senior / associate
PersonFirmCasePeriodRate Source
Ian LewisSenior Associate · officers of the court · associateDeloitte Restructuring Inc.ReceiverRoyal Oaks Golf Club Inc.NB1 Mar – 28 Mar 2024•••Affidavit of James Foran
Ian LewisSenior Associate · officers of the court · associateDeloitte Restructuring Inc.ReceiverRoyal Oaks Golf Club Inc.NB12 Feb – 29 Feb 2024•••Affidavit of James Foran
Todd DewSenior Analyst · officers of the court · associateDeloitte Restructuring Inc.ReceiverGrabhers Last Stand Bison Ranch Ltd.BC · closed1 Sep – 23 Oct 2020•••Affidavit No. 1 of M. McKie, filed November 3, 2020
Todd DewSenior Analyst · officers of the court · associateDeloitte Restructuring Inc.ReceiverGrabhers Last Stand Bison Ranch Ltd.BC · closed1 Jul – 31 Aug 2020•••Affidavit No. 1 of M. McKie, filed November 3, 2020
Todd DewSenior Analyst · officers of the court · associateDeloitte Restructuring Inc.ReceiverGrabhers Last Stand Bison Ranch Ltd.BC · closed1 Apr – 30 Jun 2020•••Affidavit No. 1 of M. McKie, filed November 3, 2020
Nathan AndersonSenior Analyst · officers of the court · associateDeloitte Restructuring Inc.ReceiverGrabhers Last Stand Bison Ranch Ltd.BC · closed1 Mar – 31 Mar 2020•••Affidavit No. 1 of M. McKie, filed November 3, 2020
Nathan AndersonSenior Analyst · officers of the court · associateDeloitte Restructuring Inc.ReceiverGrabhers Last Stand Bison Ranch Ltd.BC · closed29 Jan – 29 Feb 2020•••Affidavit No. 1 of M. McKie, filed November 3, 2020
Todd DewSenior Analyst · officers of the court · associateDeloitte Restructuring Inc.ReceiverGrabhers Last Stand Bison Ranch Ltd.BC · closed29 Jan – 29 Feb 2020•••Affidavit No. 1 of M. McKie, filed November 3, 2020
Ariane Hunter-MeunierSenior Associate · officers of the court · associateDeloitte Restructuring Inc.TrusteeMaple 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 · associateDeloitte Restructuring Inc.TrusteeMaple 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 · associateDeloitte Restructuring Inc.TrusteeMaple Financial Group Inc. and Maple Futures Corp.ON · closed•••Motion Record of the Trustee (Motion Returnable May 23,…
Ashley KeeneSenior · officers of the court · associateDeloitte Restructuring Inc.ReceiverBack 40 Pictures Inc.ON · closed1 Jul – 31 Jul 2020•••Motion Record
Ian LewisSenior Associate · officers of the court · associateDeloitte Restructuring Inc.Receiver11016946 Canada Inc.NS · closed2 Aug 2022 – 31 Jan 2024•••Third Report of Deloitte Restructuring Inc. in its Capacity…
Teresa WongAnalyst · officers of the court · associateDeloitte Restructuring Inc.ReceiverUppal Farms & Greenhouses Ltd.BC · closed1 May – 30 Jun 2025•••Affidavit #1 of J. Keeble (Fees)
Soniya HudaAnalyst · officers of the court · associateDeloitte Restructuring Inc.ReceiverUppal Farms & Greenhouses Ltd.BC · closed16 Sep – 4 Nov 2024•••Affidavit #1 of J. Keeble (Fees)
Todd DewSenior · officers of the court · associateDeloitte Restructuring Inc.ReceiverGolden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed1 Nov 2021 – 31 Mar 2024•••Eleventh Report to Court
Ashley KeeneSenior · officers of the court · associateDeloitte Restructuring Inc.ReceiverGolden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed1 Feb – 31 Oct 2021•••Eleventh Report to Court
Michael McTaggartSenior · officers of the court · associateDeloitte Restructuring Inc.ReceiverToolplas Systems Inc.ON · closed1 Jun – 31 Jul 2021•••Third Report of the Receiver
Jakob YoungAnalyst · officers of the court · associateDeloitte Restructuring Inc.ReceiveriFoodequipment.com Inc.NB1 Jan – 31 Dec 2025•••Affidavit of James Foran
Xinyi BaoAnalyst · officers of the court · associateDeloitte Restructuring Inc.ReceiverPolyCan Health Centre (Canada) Inc.BC · closed22 Nov 2023 – 20 Jan 2025•••Affidavit #1 of P. Chambers dated March 18, 2025
Carter SullivanSenior · officers of the court · associateDeloitte Restructuring Inc.ReceiverEvergreen Consumer Brands Inc.ON · closed6 Apr 2021 – 15 Apr 2022•••Third Report to Court .pdf
Krista BorzellinoSenior · officers of the court · associateDeloitte Restructuring Inc.ReceiverEvergreen Consumer Brands Inc.ON · closed6 Apr 2021 – 15 Apr 2022•••Third Report to Court .pdf
Todd DewSenior · officers of the court · associateDeloitte Restructuring Inc.ReceiverEvergreen Consumer Brands Inc.ON · closed6 Apr 2021 – 15 Apr 2022•••Third Report to Court .pdf
Sandi O'NeillConsultant · officers of the court · associateDeloitte Restructuring Inc.ReceiverToolplas Systems Inc.ON · closed1 Jun – 31 Jul 2021•••Third Report of the Receiver
Jean LegaultSenior Associate · officers of the court · associateDeloitte Restructuring Inc.Receiver3304051 Nova Scotia Limited (Hefler Forest Products)NS · closed15 Feb – 30 Apr 2021•••Affidavit of James Foran
Michael McTaggartSenior · officers of the court · associateDeloitte Restructuring Inc.ReceiverEvergreen Consumer Brands Inc.ON · closed22 Oct 2020 – 5 Apr 2021•••Third Report to Court .pdf
Jean LegaultSenior Assoclate · officers of the court · associateDeloitte Restructuring Inc.Receiver3304051 Nova Scotia Limited (Hefler Forest Products)NS · closed22 Jan – 12 Feb 2021•••Affidavit of James Foran
Laura ConortonConsultant · officers of the court · associateDeloitte Restructuring Inc.ReceiverBack 40 Pictures Inc.ON · closed1 Dec 2020 – 29 Jan 2021•••Motion Record
Rose BrownConsultant · officers of the court · associateDeloitte Restructuring Inc.ReceiverBack 40 Pictures Inc.ON · closed1 Dec 2020 – 29 Jan 2021•••Motion Record
Rose BrownConsultant · officers of the court · associateDeloitte Restructuring Inc.ReceiverBack 40 Pictures Inc.ON · closed1 Nov – 30 Nov 2020•••Motion Record
Rose BrownConsultant · officers of the court · associateDeloitte Restructuring Inc.ReceiverBack 40 Pictures Inc.ON · closed1 Sep – 31 Oct 2020•••Motion Record
Jean LegaultSenior Associate · officers of the court · associateDeloitte Restructuring Inc.ReceiverCivic Homes LimitedNS · closed6 Aug – 28 Sep 2020•••Affidavit of James Foran
Rose BrownConsultant · officers of the court · associateDeloitte Restructuring Inc.ReceiverBack 40 Pictures Inc.ON · closed1 Aug – 31 Aug 2020•••Motion Record
Jean LegaultSenior Associate · officers of the court · associateDeloitte Restructuring Inc.ReceiverCivic Homes LimitedNS · closed1 Jun – 31 Jul 2020•••Affidavit of James Foran
Rose BrownConsultant · officers of the court · associateDeloitte Restructuring Inc.ReceiverBack 40 Pictures Inc.ON · closed1 Jul – 31 Jul 2020•••Motion Record
Ada KooAnalyst · officers of the court · associateDeloitte Restructuring Inc.ReceiverGolden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed1 Jan – 19 Jun 2020•••Motion Record of the Receiver returnable March 19, 2021.pdf
Ashley KeeneSenior · officers of the court · associateDeloitte Restructuring Inc.ReceiverEvergreen Consumer Brands Inc.ON · closed6 Apr – 12 Jun 2020•••Third Report to Court .pdf
Jean LegaultSenior Associate · officers of the court · associateDeloitte Restructuring Inc.ReceiverCivic Homes LimitedNS · closed1 May – 31 May 2020•••Affidavit of James Foran
Ashley KeeneSenior · officers of the court · associateDeloitte Restructuring Inc.ReceiverEvergreen Consumer Brands Inc.ON · closed7 Mar – 6 Apr 2020•••Second Report to Court .pdf
Ashley KeeneSenior · officers of the court · associateDeloitte Restructuring Inc.ReceiverEvergreen Consumer Brands Inc.ON · closed30 Jan – 6 Mar 2020•••Second Report to Court .pdf
Ada KooAnalyst · officers of the court · associateDeloitte Restructuring Inc.ReceiverInnovative Steam Technologies et al.ON · closed2 Nov 2018 – 31 Dec 2019•••Motion Record of Deloitte Restructuring - returnable…
Ada KooAnalyst · officers of the court · associateDeloitte Restructuring Inc.ReceiverGolden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed12 Nov – 31 Dec 2019•••Motion Record of the Receiver returnable March 19, 2021.pdf
Ashley KeeneAnalyst · officers of the court · associateDeloitte Restructuring Inc.ReceiverInnovative Steam Technologies et al.ON · closed2 Nov 2018 – 31 Dec 2019•••Motion Record of Deloitte Restructuring - returnable…
Kurt MacleodAssociateDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed1 Jun – 31 Jul 2017•••Tenth Report of Monitor
Kurt MacleodAssociateDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed1 May – 31 May 2017•••Tenth Report of Monitor
Kurt MacleodAssociateDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed1 Apr – 30 Apr 2017•••Tenth Report of Monitor
Alex TawilAssociateDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed25 Feb – 31 Mar 2017•••Tenth Report of Monitor
Kurt MacleodAssociateDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed25 Feb – 31 Mar 2017•••Tenth Report of Monitor
Kurt MacleodAssociateDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed11 Feb – 24 Feb 2017•••Tenth Report of Monitor
Kurt MacleodAssociateDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed31 Jan – 10 Feb 2017•••Tenth Report of Monitor

What a bill looks likeBenchmarks

Measured across the record

A partner's hour

•••

median of each bill's top standard rate, 2026, over 178 bills; 195 in 2025

The 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
  1. KSV Restructuring Inc.Information officer · Interim receiver · Monitor · Proposal trustee · Receiver · Trustee · 108 matters354
  2. Deloitte Restructuring Inc.Interim receiver · Liquidator · Monitor · Proposal trustee · Receiver · Trustee · 64 matters191
  3. MNP Ltd.Interim receiver · Liquidator · Monitor · Proposal trustee · Receiver · Trustee · 96 matters182
  4. FTI Consulting Canada Inc.Information officer · Monitor · Receiver · 49 matters181
  5. Ernst & Young Inc.Information officer · Monitor · Proposal trustee · Receiver · 42 matters136
  6. Cassels Brock & Blackwell LLPCounsel · 45 matters129
  7. BDO Canada LimitedInterim receiver · Liquidator · Monitor · Proposal trustee · Receiver · Trustee · 68 matters122
  8. Aird & Berlis LLPCounsel · 61 matters103
  9. Alvarez & Marsal Canada Inc.Information officer · Liquidator · Monitor · Proposal trustee · Receiver · 41 matters91
  10. PricewaterhouseCoopers Inc.Information officer · Monitor · Proposal trustee · Receiver · Trustee · 30 matters74
  11. Grant Thornton LimitedInterim receiver · Monitor · Proposal trustee · Receiver · Trustee · 35 matters67
  12. Dentons Canada LLPCounsel · 31 matters62

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.

Facts and summaries are extracted automatically from the court filings linked on each page; the filings remain the authoritative record. Suggested corrections are reviewed against the source filings.