Proceedings.

What the professionals charged

3,717 bills from 196 firms on 874 matters · 9,448 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 9,448 stated hourly rates, band by band. The bands and their counts are open to everyone.

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551–600 of 717 stated rates · Officers of the court · Director / senior manager
PersonFirmCasePeriodRate ▲Source
George GutfreundSenior Manager · officers of the court · director · ClaimsKPMG Inc.LiquidatorReliance Insurance Company, Canada BranchON · closed1 Jan 2008 – 30 Sep 2009Affidavit - 2009.12.09
Bryan GelmanSenior Director · officers of the court · directorAlbert Gelman Inc.Liquidator1827403 Ontario Inc., 1853997 Ontario Inc., 1885926 Ontario Inc., 1950940 Ontario Inc., 1950941 Ontario Inc. and 1950979 Ontario Inc.ON · closed7 Feb – 31 Dec 2024Motion Record of the Liquidator (for motion returnable…
Amoolya RaoSenior Manager · officers of the court · directorPricewaterhouseCoopers Inc.Monitor1000843823 Ontario IncON9 Jan – 22 Mar 2024Second Report of the Monitor
Pinky LawSenior Director · officers of the court · directorAlvarez & Marsal Canada Inc.MonitorMountain Equipment Co-operativeBC · closed14 Sep 2020 – 30 Nov 2023First Affidavit of T. Martin Sworn on November 21, 2023
Michael NathanielSenior Manager · officers of the court · director · RestructuringErnst & Young Inc.MonitorLaurentian University of SudburyON · closed12 Feb – 18 Feb 2022018 Seventeenth Report of the Monitor (Part 2 of 3)
Michael NathanielSenior Manager · officers of the court · director · RestructuringErnst & Young Inc.MonitorLaurentian University of SudburyON · closed5 Feb – 11 Feb 2022018 Seventeenth Report of the Monitor (Part 2 of 3)
Michael NathanielSenior Manager · officers of the court · director · RestructuringErnst & Young Inc.MonitorLaurentian University of SudburyON · closed29 Jan – 4 Feb 2022018 Seventeenth Report of the Monitor (Part 2 of 3)
Michael NathanielSenior Manager · officers of the court · director · RestructuringErnst & Young Inc.MonitorLaurentian University of SudburyON · closed15 Jan – 28 Jan 2022018 Seventeenth Report of the Monitor (Part 2 of 3)
Michael NathanielSenior Manager · officers of the court · director · RestructuringErnst & Young Inc.MonitorLaurentian University of SudburyON · closed8 Jan – 14 Jan 2022018 Seventeenth Report of the Monitor (Part 2 of 3)
Michael NathanielSenior Manager · officers of the court · directorErnst & Young Inc.MonitorLaurentian University of SudburyON · closed1 Feb – 31 Dec 2021Motion Record of the Monitor
Michael NathanielSenior Manager · officers of the court · directorErnst & Young Inc.MonitorLaurentian University of SudburyON · closed24 Apr – 30 Apr 2021Twelfth Report of the Monitor (Part 2 of 3)
Michael NathanielSenior Manager · officers of the court · directorErnst & Young Inc.MonitorLaurentian University of SudburyON · closed17 Apr – 23 Apr 2021Twelfth Report of the Monitor (Part 2 of 3)
Michael NathanielSenior Manager · officers of the court · directorErnst & Young Inc.MonitorLaurentian University of SudburyON · closed10 Apr – 16 Apr 2021Twelfth Report of the Monitor (Part 2 of 3)
Michael NathanielSenior Manager · officers of the court · directorErnst & Young Inc.MonitorLaurentian University of SudburyON · closed3 Apr – 9 Apr 2021Twelfth Report of the Monitor (Part 2 of 3)
Michael NathanielSenior Manager · officers of the court · directorErnst & Young Inc.MonitorLaurentian University of SudburyON · closed13 Mar – 19 Mar 2021Twelfth Report of the Monitor (Part 2 of 3)
Michael NathanielSenior Manager · officers of the court · directorErnst & Young Inc.MonitorLaurentian University of SudburyON · closed1 Feb – 12 Feb 2021Twelfth Report of the Monitor (Part 2 of 3)
Jordan WongDirector · All aspects of mandateKSV Restructuring Inc.ReceiverGreen World Construction Inc.ON · closed—Motion Record of the Receiver dated November 26, 2025
Paul ChambersDirectorDeloitte Restructuring Inc.MonitorSperling GP Ltd., Sperling Limited Partnership and 1112849 B.C. Ltd.BC · closed1 May – 6 Jun 2025Second Report of the Monitor, June 26, 2025
Paul ChambersDirectorDeloitte Restructuring Inc.MonitorSperling GP Ltd., Sperling Limited Partnership and 1112849 B.C. Ltd.BC · closed1 Mar – 30 Apr 2025Second Report of the Monitor, June 26, 2025
Paul ChambersDirectorDeloitte Restructuring Inc.MonitorSperling GP Ltd., Sperling Limited Partnership and 1112849 B.C. Ltd.BC · closed1 Feb – 28 Feb 2025Second Report of the Monitor, June 26, 2025
Paul ChambersDirectorDeloitte Restructuring Inc.MonitorSperling GP Ltd., Sperling Limited Partnership and 1112849 B.C. Ltd.BC · closed14 Dec 2024 – 31 Jan 2025Second Report of the Monitor, June 26, 2025
Paul ChambersDirectorDeloitte Restructuring Inc.MonitorSperling GP Ltd., Sperling Limited Partnership and 1112849 B.C. Ltd.BC · closed19 Nov – 13 Dec 2024Second Report of the Monitor, June 26, 2025
Skylar RushtonDirectorAlvarez & Marsal Canada Inc.MonitorTokyo SmokeON28 Aug – 16 Nov 2024Third Report of the Monitor
Vicki CorkerExecutive Director · officers of the court · director · Financial Accounting Advisory ServicesErnst & Young Inc.MonitorLaurentian University of SudburyON · closed12 Feb – 18 Feb 2022018 Seventeenth Report of the Monitor (Part 2 of 3)
Vicki CorkerExecutive Director · officers of the court · director · Financial Accounting Advisory ServicesErnst & Young Inc.MonitorLaurentian University of SudburyON · closed5 Feb – 11 Feb 2022018 Seventeenth Report of the Monitor (Part 2 of 3)
Vicki CorkerExecutive Director · officers of the court · director · Financial Accounting Advisory ServicesErnst & Young Inc.MonitorLaurentian University of SudburyON · closed29 Jan – 4 Feb 2022018 Seventeenth Report of the Monitor (Part 2 of 3)
Adam RybinskiExecutive Director · officers of the court · director · Financial Accounting Advisory ServicesErnst & Young Inc.MonitorLaurentian University of SudburyON · closed15 Jan – 28 Jan 2022018 Seventeenth Report of the Monitor (Part 2 of 3)
Vicki CorkerExecutive Director · officers of the court · director · Financial Accounting Advisory ServicesErnst & Young Inc.MonitorLaurentian University of SudburyON · closed15 Jan – 28 Jan 2022018 Seventeenth Report of the Monitor (Part 2 of 3)
Adam RybinskiExecutive Director · officers of the court · director · Financial Accounting Advisory ServicesErnst & Young Inc.MonitorLaurentian University of SudburyON · closed8 Jan – 14 Jan 2022018 Seventeenth Report of the Monitor (Part 2 of 3)
Vicki CorkerExecutive Director · officers of the court · director · Financial Accounting Advisory ServicesErnst & Young Inc.MonitorLaurentian University of SudburyON · closed8 Jan – 14 Jan 2022018 Seventeenth Report of the Monitor (Part 2 of 3)
Vicki CorkerExecutive Director · officers of the court · director · Financial Accounting Advisory ServicesErnst & Young Inc.MonitorLaurentian University of SudburyON · closed1 Jan – 7 Jan 2022018 Seventeenth Report of the Monitor (Part 2 of 3)
Vicki CorkerExecutive Director · officers of the court · directorEY FAASCapacity not statedLaurentian University of SudburyON · closed1 Feb – 31 Dec 2021Motion Record of the Monitor
Anny JoshuaSenior Manager · officers of the court · directorMNP Ltd.Receiver1000428938 Ontario Inc.ON · closedto 30 Sep 2025Motion Record - Returnable December 9, 2025
Janine BradleySenior Manager · officers of the court · director · Insolvency/Claims/Financial Reporting/ReinsuranceKPMG Inc.LiquidatorReliance Insurance Company, Canada BranchON · closed1 Apr 2011 – 31 Mar 2014Liquidator's report - 2014.06.19
Ross GrahamDirectorAlixPartners Restructuring, Inc.MonitorAYR Wellness Inc.BC · closed1 May – 30 Jun 2026Affidavit of Noah Goldstein sworn July 10, 2026
Ross GrahamDirectorAlixPartners Restructuring, Inc.Receiver2597427 Alberta Ltd.AB · closed27 Feb – 30 Jun 2026First Report of the Receiver dated July 6, 2026
Joe AlbertSenior Director · officers of the court · directorAlbert Gelman Inc.Liquidator1827403 Ontario Inc., 1853997 Ontario Inc., 1885926 Ontario Inc., 1950940 Ontario Inc., 1950941 Ontario Inc. and 1950979 Ontario Inc.ON · closed7 Feb – 31 Dec 2024Motion Record of the Liquidator (for motion returnable…
Michael ClarkSenior Director · officers of the court · directorFTI Consulting Canada Inc.MonitorCanWest Aerospace Inc.BCto 31 Mar 2023Eighth Report of the Monitor
Mark Kemp-GeeSenior Manager · officers of the court · directorKPMG Inc.MonitorWalter Energy Canada Holdings, Inc.BC · closed1 May 2018 – 31 Jan 2020First Affidavit of Anamika Gadia, sworn February 24, 2020 -…
Melanie MacKenzieSenior Director · officers of the court · directorAlvarez & Marsal Canada Inc.Receiver2423402 Ontario Inc.ON · closedto 8 Dec 2018First Report of the Receiver (November 2, 2020)
C. CalderSenior Manager · officers of the court · directorKPMG Inc.MonitorWalter Energy Canada Holdings, Inc.BC · closed7 Dec 2015 – 30 Apr 2018Nineteenth Report of the Monitor - 6/27/2018
Hayley BrownSenior Manager · officers of the court · directorKPMG Inc.MonitorWalter Energy Canada Holdings, Inc.BC · closed7 Dec 2015 – 30 Apr 2018Nineteenth Report of the Monitor - 6/27/2018
J. SleethSenior Manager · officers of the court · directorKPMG Inc.MonitorWalter Energy Canada Holdings, Inc.BC · closed7 Dec 2015 – 30 Apr 2018Nineteenth Report of the Monitor - 6/27/2018
L. GehlenSenior Manager · officers of the court · directorKPMG Inc.MonitorWalter Energy Canada Holdings, Inc.BC · closed7 Dec 2015 – 30 Apr 2018Nineteenth Report of the Monitor - 6/27/2018
Mark Kemp-GeeSenior Manager · officers of the court · directorKPMG Inc.MonitorWalter Energy Canada Holdings, Inc.BC · closed7 Dec 2015 – 30 Apr 2018Nineteenth Report of the Monitor - 6/27/2018
P. JacksonSenior Manager · officers of the court · directorKPMG Inc.MonitorWalter Energy Canada Holdings, Inc.BC · closed7 Dec 2015 – 30 Apr 2018Nineteenth Report of the Monitor - 6/27/2018
P. MooreSenior Manager · officers of the court · directorKPMG Inc.MonitorWalter Energy Canada Holdings, Inc.BC · closed7 Dec 2015 – 30 Apr 2018Nineteenth Report of the Monitor - 6/27/2018
R. Gill ConwaySenior Manager · officers of the court · directorKPMG Inc.MonitorWalter Energy Canada Holdings, Inc.BC · closed7 Dec 2015 – 30 Apr 2018Nineteenth Report of the Monitor - 6/27/2018
Joe AlbertSenior Director · officers of the court · directorAlbert Gelman Inc.Liquidator1827403 Ontario Inc., 1853997 Ontario Inc., 1885926 Ontario Inc., 1950940 Ontario Inc., 1950941 Ontario Inc. and 1950979 Ontario Inc.ON · closed—Motion Record of the Liquidator (for motion returnable…
Ross GrahamDirectorAlixPartners Restructuring, Inc.Receiver2597427 Alberta Ltd.AB · closed—Fee Affidavit of J. Knight sworn July 6, 2026

What a bill looks likeBenchmarks

Measured across the record

A partner's hour

median of each bill's top standard rate, 2026, over 201 bills; 200 in 2025

The blended rate, stated

median of the average hourly rates filings state outright, counsel, over 1,011 bills. A further 75 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 (238), 5-9 years (163), 10-19 years (223), 20+ years (270)

Where the rates are

3,717 bills

monitor 598 · receiver 1,023 · interim receiver 36 · trustee 63 · …

Who bills these estatesWho bills

Named in the filings
  1. KSV Restructuring Inc.Information officer · Interim receiver · Monitor · Proposal trustee · Receiver · Trustee · 109 matters370
  2. Deloitte Restructuring Inc.Interim receiver · Liquidator · Monitor · Proposal trustee · Receiver · Trustee · 65 matters191
  3. FTI Consulting Canada Inc.Information officer · Monitor · Receiver · 49 matters185
  4. MNP Ltd.Interim receiver · Liquidator · Monitor · Proposal trustee · Receiver · Trustee · 98 matters183
  5. Cassels Brock & Blackwell LLPCounsel · 47 matters148
  6. Ernst & Young Inc.Information officer · Monitor · Proposal trustee · Receiver · Trustee · 44 matters143
  7. BDO Canada LimitedInterim receiver · Liquidator · Monitor · Proposal trustee · Receiver · Trustee · 70 matters128
  8. Aird & Berlis LLPCounsel · 64 matters112
  9. Alvarez & Marsal Canada Inc.Information officer · Liquidator · Monitor · Proposal trustee · Receiver · 41 matters93
  10. PricewaterhouseCoopers Inc.Information officer · Monitor · Proposal trustee · Receiver · Trustee · 32 matters79
  11. Dentons Canada LLPCounsel · 32 matters78
  12. Fasken Martineau DuMoulin LLPCounsel · 33 matters76

Bills, counted one per firm per period however many filings restate it. 196 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.