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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101150 of 701 stated rates · Officers of the court · Director / senior manager
PersonFirmCasePeriodRate Source
John SearsSenior Manager · officers of the court · directorDeloitte Restructuring Inc.MonitorBritish Bazaar and British ConfectioneryNL · closed19 Jan – 1 Feb 2019•••Third Report of the Monitor
John SearsSenior Manager · officers of the court · directorDeloitte Restructuring Inc.MonitorBritish Bazaar and British ConfectioneryNL · closed22 Dec 2018 – 18 Jan 2019•••Third Report of the Monitor
James ForanVice President · officers of the court · directorDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed1 Jun – 31 Jul 2017•••Tenth Report of Monitor
Kevin YuillSenior Manager · officers of the court · directorDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed1 Jun – 31 Jul 2017•••Tenth Report of Monitor
Warren LeungSenior Manager · officers of the court · directorDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed1 Jun – 31 Jul 2017•••Tenth Report of Monitor
James ForanVice President · officers of the court · directorDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed1 May – 31 May 2017•••Tenth Report of Monitor
James ForanVice President · officers of the court · directorDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed1 Apr – 30 Apr 2017•••Tenth Report of Monitor
James ForanVice President · officers of the court · directorDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed25 Feb – 31 Mar 2017•••Tenth Report of Monitor
James ForanVice President · officers of the court · directorDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed11 Feb – 24 Feb 2017•••Tenth Report of Monitor
James ForanVice President · officers of the court · directorDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed31 Jan – 10 Feb 2017•••Tenth Report of Monitor
James ForanVice President · officers of the court · directorDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed18 Jan – 31 Jan 2017•••Tenth Report of Monitor
James ForanVice President · officers of the court · directorDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed3 Jan – 17 Jan 2017•••Tenth Report of Monitor
James ForanVice President · officers of the court · directorDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed10 Dec – 31 Dec 2016•••Tenth Report of Monitor
James ForanVice President · officers of the court · directorDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed14 Nov – 9 Dec 2016•••Tenth Report of Monitor
James ForanVice President · officers of the court · directorDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed24 Oct – 11 Nov 2016•••Tenth Report of Monitor
Kevin YuillSenior Manager, Tax · officers of the court · directorDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed24 Oct – 11 Nov 2016•••Tenth Report of Monitor
James ForanVice President · officers of the court · directorDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed11 Oct – 21 Oct 2016•••Tenth Report of Monitor
Ira GersteinVice President · officers of the court · directorDeloitte & Touche Inc.Receiver2012241 Ontario Limited (o/a Sunny Meadow Centre)ON · closed2 May – 30 Jun 2012•••Motion Record - Returnable January 7, 2013 – Part 5 of 5…
Tom McElroySenior Manager · officers of the court · directorAlbert Gelman Inc.Proposal trusteeDrexler Construction Limited, Folmur Construction (2004) Ltd. and Down Under Pipe and Cable Locating Ltd.ON11 May – 9 Jul 2021•••Third Report of the Proposal Trustee dated July 13, 2021…
Gordon BrownVice President · officers of the court · directorBowra Group Inc.LiquidatorBritish Columbia Discovery Fund Inc.BC · closed1 Jul 2020 – 31 May 2025•••Affidavit 1 of Gordon Brown
Gordon BrownVice President · officers of the court · directorMNP Ltd.LiquidatorBritish Columbia Discovery Fund Inc.BC · closed1 Jul 2020 – 31 May 2025•••Liquidator's First Report to the Court
Kurt MacleodVice President · officers of the court · directorDeloitte Restructuring Inc.ReceiverCanada Fluorspar (NL) Inc. ("CFNI")NL · closed4 Jul – 29 Jul 2022•••First Report dated September 16, 2022
Kurt MacleodVice President · officers of the court · directorDeloitte Restructuring Inc.ReceiverCanada Fluorspar (NL) Inc. ("CFNI")NL · closed25 Mar – 29 Jul 2022•••First Report dated September 16, 2022
Kurt MacleodVice President · officers of the court · directorDeloitte Restructuring Inc.ReceiverCanada Fluorspar (NL) Inc. ("CFNI")NL · closed2 May – 30 Jun 2022•••First Report dated September 16, 2022
Kurt MacleodVice President · officers of the court · directorDeloitte Restructuring Inc.ReceiverCanada Fluorspar (NL) Inc. ("CFNI")NL · closed25 Mar – 29 Apr 2022•••First Report dated September 16, 2022
Kurt MacleodVice President · officers of the court · directorDeloitte Restructuring Inc.Receiver3304051 Nova Scotia Limited (Hefler Forest Products)NS · closed25 Jun – 5 Nov 2021•••Affidavit of James Foran
Kurt MacleodVice President · officers of the court · directorDeloitte Restructuring Inc.Receiver3304051 Nova Scotia Limited (Hefler Forest Products)NS · closed3 May – 24 Jun 2021•••Affidavit of James Foran
Trevor BurryVice President · officers of the court · directorDeloitte Restructuring Inc.Receiver3304051 Nova Scotia Limited (Hefler Forest Products)NS · closed3 May – 24 Jun 2021•••Affidavit of James Foran
Kurt MacleodVice President · officers of the court · directorDeloitte Restructuring Inc.Receiver3304051 Nova Scotia Limited (Hefler Forest Products)NS · closed15 Feb – 30 Apr 2021•••Affidavit of James Foran
Jeffrey K. BergerSenior Manager* · officers of the court · directorRSM Canada LimitedReceiverUtilecredit Corp.ON · closed1 Jan – 28 Feb 2021•••First Report of the Receiver dated April 15, 2021
Kurt MacleodVice President · officers of the court · directorDeloitte Restructuring Inc.Receiver3304051 Nova Scotia Limited (Hefler Forest Products)NS · closed22 Jan – 12 Feb 2021•••Affidavit of James Foran
Brenda WongSenior Manager · officers of the court · directorRSM Canada LimitedReceiver168 Old Kennedy Road, Markham, OntarioON · closed1 Mar – 31 Mar 2020•••Motion record returnable May 11, 2020
Brenda WongSenior Manager · officers of the court · directorRSM Canada LimitedReceiver168 Old Kennedy Road, Markham, OntarioON · closed1 Feb – 29 Feb 2020•••Motion record returnable May 11, 2020
James ForanVice President · officers of the court · directorDeloitte Restructuring Inc.MonitorBritish Bazaar and British ConfectioneryNL · closed10 Jun – 28 Jun 2019•••Third Report of the Monitor
James ForanVice President · officers of the court · directorDeloitte Restructuring Inc.MonitorBritish Bazaar and British ConfectioneryNL · closed27 May – 7 Jun 2019•••Third Report of the Monitor
James ForanSenior Manager · officers of the court · directorDeloitte Restructuring Inc.MonitorBritish Bazaar and British ConfectioneryNL · closed13 May – 24 May 2019•••Third Report of the Monitor
Neil JonesSenior manager · officers of the court · directorDeloitte & Touche Inc.MonitorPlanet Organic Health Corp.ONto 2 Aug 2016•••Motion Record of the Monitor (CCAA Termination) -…
J. ShivasSenior Manager · officers of the court · directorKPMG Inc.LiquidatorReliance Insurance Company, Canada BranchON · closed•••Liquidator's Report - 2016.04.12
Timothy MannDirectorMannBenham Advocates LimitedCapacity not statedBanners Broker International LimitedON•••Volume 1 Part 3 of 3
Peter NaumisSenior Manager · officers of the court · directorBDO Canada LimitedReceiver2589504 Ontario Inc.ON9 Sep – 8 Nov 2022•••Receiver’s Supplemental First Report
Jennifer PedeVice President · officers of the court · directorPricewaterhouseCoopers Inc.ReceiverInfinity Dental South, Omar Nsair Professional Corporation, Hussien Nsair Professional Corporation, and Infinity Dental LtdAB · closed15 May 2020 – 15 Oct 2021•••Infinity Dental Group Fourth Court Report Dated January 10,…
M. WongVice President · officers of the court · directorPricewaterhouseCoopers Inc.ReceiverInfinity Dental South, Omar Nsair Professional Corporation, Hussien Nsair Professional Corporation, and Infinity Dental LtdAB · closed15 May 2020 – 15 Oct 2021•••Infinity Dental Group Fourth Court Report Dated January 10,…
P. VenkatDirectorPricewaterhouseCoopers Inc.ReceiverInfinity Dental South, Omar Nsair Professional Corporation, Hussien Nsair Professional Corporation, and Infinity Dental LtdAB · closed15 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/ReinKPMG Inc.LiquidatorReliance Insurance Company, Canada BranchON · closed1 Apr – 30 Jun 2004•••Affidavit - 2004.08.25
George GutfreundV.P./Senior Manager · officers of the court · director · Insolvency/ClaimsKPMG Inc.LiquidatorReliance Insurance Company, Canada BranchON · closed1 Apr – 30 Jun 2004•••Affidavit - 2004.08.25
Elizabeth MurphyV.P./Senior Manager · officers of the court · director · Financial Report/ReinKPMG Inc.LiquidatorReliance Insurance Company, Canada BranchON · closed1 Jan – 31 Mar 2004•••Affidavit - 2004.08.25
George GutfreundV.P./Senior Manager · officers of the court · director · Insolvency/ClaimsKPMG Inc.LiquidatorReliance Insurance Company, Canada BranchON · closed1 Jan – 31 Mar 2004•••Affidavit - 2004.08.25
Elizabeth MurphyV.P./Senior Manager · officers of the court · director · Financial Report/ReinKPMG Inc.LiquidatorReliance Insurance Company, Canada BranchON · closed1 Oct – 31 Dec 2003•••Affidavit - 2004.08.25
George GutfreundV.P./Senior Manager · officers of the court · director · Insolvency/ClaimsKPMG Inc.LiquidatorReliance Insurance Company, Canada BranchON · closed1 Oct – 31 Dec 2003•••Affidavit - 2004.08.25
Elizabeth MurphyV.P./Senior Manager · officers of the court · director · Financial Report/ReinsuranceKPMG Inc.LiquidatorReliance Insurance Company, Canada BranchON · closed•••Liquidator's Report - 2016.04.12

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.