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 |
|---|---|---|---|---|---|
| John SearsSenior Manager · officers of the court · director | Deloitte Restructuring Inc.Monitor | British Bazaar and British ConfectioneryNL · closed | 19 Jan – 1 Feb 2019 | ••• | Third Report of the Monitor |
| John SearsSenior Manager · officers of the court · director | Deloitte Restructuring Inc.Monitor | British Bazaar and British ConfectioneryNL · closed | 22 Dec 2018 – 18 Jan 2019 | ••• | Third Report of the Monitor |
| James ForanVice President · officers of the court · director | 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 |
| Kevin YuillSenior Manager · officers of the court · director | 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 |
| Warren LeungSenior Manager · officers of the court · director | 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 |
| James ForanVice President · officers of the court · director | 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 |
| James ForanVice President · officers of the court · director | 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 |
| James ForanVice President · officers of the court · director | 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 |
| James ForanVice President · officers of the court · director | 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 |
| James ForanVice President · officers of the court · director | 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 |
| James ForanVice President · officers of the court · director | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 18 Jan – 31 Jan 2017 | ••• | Tenth Report of Monitor |
| James ForanVice President · officers of the court · director | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 3 Jan – 17 Jan 2017 | ••• | Tenth Report of Monitor |
| James ForanVice President · officers of the court · director | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 10 Dec – 31 Dec 2016 | ••• | Tenth Report of Monitor |
| James ForanVice President · officers of the court · director | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 14 Nov – 9 Dec 2016 | ••• | Tenth Report of Monitor |
| James ForanVice President · officers of the court · director | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 24 Oct – 11 Nov 2016 | ••• | Tenth Report of Monitor |
| Kevin YuillSenior Manager, Tax · officers of the court · director | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 24 Oct – 11 Nov 2016 | ••• | Tenth Report of Monitor |
| James ForanVice President · officers of the court · director | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 11 Oct – 21 Oct 2016 | ••• | Tenth Report of Monitor |
| Ira GersteinVice President · officers of the court · director | Deloitte & Touche Inc.Receiver | 2012241 Ontario Limited (o/a Sunny Meadow Centre)ON · closed | 2 May – 30 Jun 2012 | ••• | Motion Record - Returnable January 7, 2013 – Part 5 of 5… |
| Tom McElroySenior Manager · officers of the court · director | Albert Gelman Inc.Proposal trustee | Drexler Construction Limited, Folmur Construction (2004) Ltd. and Down Under Pipe and Cable Locating Ltd.ON | 11 May – 9 Jul 2021 | ••• | Third Report of the Proposal Trustee dated July 13, 2021… |
| Gordon BrownVice President · officers of the court · director | Bowra Group Inc.Liquidator | British Columbia Discovery Fund Inc.BC · closed | 1 Jul 2020 – 31 May 2025 | ••• | Affidavit 1 of Gordon Brown |
| Gordon BrownVice President · officers of the court · director | MNP Ltd.Liquidator | British Columbia Discovery Fund Inc.BC · closed | 1 Jul 2020 – 31 May 2025 | ••• | Liquidator's First Report to the Court |
| Kurt MacleodVice President · officers of the court · director | Deloitte Restructuring Inc.Receiver | Canada Fluorspar (NL) Inc. ("CFNI")NL · closed | 4 Jul – 29 Jul 2022 | ••• | First Report dated September 16, 2022 |
| Kurt MacleodVice President · officers of the court · director | Deloitte Restructuring Inc.Receiver | Canada Fluorspar (NL) Inc. ("CFNI")NL · closed | 25 Mar – 29 Jul 2022 | ••• | First Report dated September 16, 2022 |
| Kurt MacleodVice President · officers of the court · director | Deloitte Restructuring Inc.Receiver | Canada Fluorspar (NL) Inc. ("CFNI")NL · closed | 2 May – 30 Jun 2022 | ••• | First Report dated September 16, 2022 |
| Kurt MacleodVice President · officers of the court · director | Deloitte Restructuring Inc.Receiver | Canada Fluorspar (NL) Inc. ("CFNI")NL · closed | 25 Mar – 29 Apr 2022 | ••• | First Report dated September 16, 2022 |
| Kurt MacleodVice President · officers of the court · director | Deloitte Restructuring Inc.Receiver | 3304051 Nova Scotia Limited (Hefler Forest Products)NS · closed | 25 Jun – 5 Nov 2021 | ••• | Affidavit of James Foran |
| Kurt MacleodVice President · officers of the court · director | Deloitte Restructuring Inc.Receiver | 3304051 Nova Scotia Limited (Hefler Forest Products)NS · closed | 3 May – 24 Jun 2021 | ••• | Affidavit of James Foran |
| Trevor BurryVice President · officers of the court · director | Deloitte Restructuring Inc.Receiver | 3304051 Nova Scotia Limited (Hefler Forest Products)NS · closed | 3 May – 24 Jun 2021 | ••• | Affidavit of James Foran |
| Kurt MacleodVice President · officers of the court · director | Deloitte Restructuring Inc.Receiver | 3304051 Nova Scotia Limited (Hefler Forest Products)NS · closed | 15 Feb – 30 Apr 2021 | ••• | Affidavit of James Foran |
| Jeffrey K. BergerSenior Manager* · officers of the court · director | RSM Canada LimitedReceiver | Utilecredit Corp.ON · closed | 1 Jan – 28 Feb 2021 | ••• | First Report of the Receiver dated April 15, 2021 |
| Kurt MacleodVice President · officers of the court · director | Deloitte Restructuring Inc.Receiver | 3304051 Nova Scotia Limited (Hefler Forest Products)NS · closed | 22 Jan – 12 Feb 2021 | ••• | Affidavit of James Foran |
| Brenda WongSenior Manager · officers of the court · director | RSM Canada LimitedReceiver | 168 Old Kennedy Road, Markham, OntarioON · closed | 1 Mar – 31 Mar 2020 | ••• | Motion record returnable May 11, 2020 |
| Brenda WongSenior Manager · officers of the court · director | RSM Canada LimitedReceiver | 168 Old Kennedy Road, Markham, OntarioON · closed | 1 Feb – 29 Feb 2020 | ••• | Motion record returnable May 11, 2020 |
| James ForanVice President · officers of the court · director | Deloitte Restructuring Inc.Monitor | British Bazaar and British ConfectioneryNL · closed | 10 Jun – 28 Jun 2019 | ••• | Third Report of the Monitor |
| James ForanVice President · officers of the court · director | Deloitte Restructuring Inc.Monitor | British Bazaar and British ConfectioneryNL · closed | 27 May – 7 Jun 2019 | ••• | Third Report of the Monitor |
| James ForanSenior Manager · officers of the court · director | Deloitte Restructuring Inc.Monitor | British Bazaar and British ConfectioneryNL · closed | 13 May – 24 May 2019 | ••• | Third Report of the Monitor |
| Neil JonesSenior manager · officers of the court · director | Deloitte & Touche Inc.Monitor | Planet Organic Health Corp.ON | to 2 Aug 2016 | ••• | Motion Record of the Monitor (CCAA Termination) -… |
| J. ShivasSenior Manager · officers of the court · director | KPMG Inc.Liquidator | Reliance Insurance Company, Canada BranchON · closed | — | ••• | Liquidator's Report - 2016.04.12 |
| Timothy MannDirector | MannBenham Advocates LimitedCapacity not stated | Banners Broker International LimitedON | — | ••• | Volume 1 Part 3 of 3 |
| Peter NaumisSenior Manager · officers of the court · director | BDO Canada LimitedReceiver | 2589504 Ontario Inc.ON | 9 Sep – 8 Nov 2022 | ••• | Receiver’s Supplemental First Report |
| Jennifer PedeVice President · officers of the court · director | PricewaterhouseCoopers Inc.Receiver | Infinity Dental South, Omar Nsair Professional Corporation, Hussien Nsair Professional Corporation, and Infinity Dental LtdAB · closed | 15 May 2020 – 15 Oct 2021 | ••• | Infinity Dental Group Fourth Court Report Dated January 10,… |
| M. WongVice President · officers of the court · director | PricewaterhouseCoopers Inc.Receiver | Infinity Dental South, Omar Nsair Professional Corporation, Hussien Nsair Professional Corporation, and Infinity Dental LtdAB · closed | 15 May 2020 – 15 Oct 2021 | ••• | Infinity Dental Group Fourth Court Report Dated January 10,… |
| P. VenkatDirector | PricewaterhouseCoopers Inc.Receiver | Infinity Dental South, Omar Nsair Professional Corporation, Hussien Nsair Professional Corporation, and Infinity Dental LtdAB · closed | 15 May 2020 – 15 Oct 2021 | ••• | Infinity Dental Group Fourth Court Report Dated January 10,… |
| Elizabeth MurphyV.P./Senior Manager · officers of the court · director · Financial Report/Rein | KPMG Inc.Liquidator | Reliance Insurance Company, Canada BranchON · closed | 1 Apr – 30 Jun 2004 | ••• | Affidavit - 2004.08.25 |
| George GutfreundV.P./Senior Manager · officers of the court · director · Insolvency/Claims | KPMG Inc.Liquidator | Reliance Insurance Company, Canada BranchON · closed | 1 Apr – 30 Jun 2004 | ••• | Affidavit - 2004.08.25 |
| Elizabeth MurphyV.P./Senior Manager · officers of the court · director · Financial Report/Rein | KPMG Inc.Liquidator | Reliance Insurance Company, Canada BranchON · closed | 1 Jan – 31 Mar 2004 | ••• | Affidavit - 2004.08.25 |
| George GutfreundV.P./Senior Manager · officers of the court · director · Insolvency/Claims | KPMG Inc.Liquidator | Reliance Insurance Company, Canada BranchON · closed | 1 Jan – 31 Mar 2004 | ••• | Affidavit - 2004.08.25 |
| Elizabeth MurphyV.P./Senior Manager · officers of the court · director · Financial Report/Rein | KPMG Inc.Liquidator | Reliance Insurance Company, Canada BranchON · closed | 1 Oct – 31 Dec 2003 | ••• | Affidavit - 2004.08.25 |
| George GutfreundV.P./Senior Manager · officers of the court · director · Insolvency/Claims | KPMG Inc.Liquidator | Reliance Insurance Company, Canada BranchON · closed | 1 Oct – 31 Dec 2003 | ••• | Affidavit - 2004.08.25 |
| Elizabeth MurphyV.P./Senior Manager · officers of the court · director · Financial Report/Reinsurance | KPMG Inc.Liquidator | Reliance Insurance Company, Canada BranchON · closed | — | ••• | Liquidator's Report - 2016.04.12 |
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.