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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151–200 of 717 stated rates · Officers of the court · Director / senior manager
PersonFirmCasePeriodRate ▲Source
George GutfreundV.P./Senior Manager · officers of the court · director · Insolvency/ClaimsKPMG Inc.LiquidatorReliance Insurance Company, Canada BranchON · closed1 Apr – 30 Jun 2004Affidavit - 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 2004Affidavit - 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 2004Affidavit - 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 2003Affidavit - 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 2003Affidavit - 2004.08.25
Elizabeth MurphyV.P./Senior Manager · officers of the court · director · Financial Report/ReinsuranceKPMG Inc.LiquidatorReliance Insurance Company, Canada BranchON · closed—Affidavit - 2005.12.14
George GutfreundV.P./Senior Manager · officers of the court · director · Insolvency/ClaimsKPMG Inc.LiquidatorReliance Insurance Company, Canada BranchON · closed—Affidavit - 2005.12.14
Karen ZahacyDirectorErnst & Young Inc.ReceiverSpecial D Baking Ltd. and Land Assembly Company (Edmonton) Ltd.AB4 Oct 2025 – 13 Feb 2026Affidavit of Fees - Karen Zahacy
Serena DanielsDirectorErnst & Young Inc.ReceiverSpecial D Baking Ltd. and Land Assembly Company (Edmonton) Ltd.AB4 Oct 2025 – 13 Feb 2026Affidavit of Fees - Karen Zahacy
Chris RoweSenior Manager · officers of the court · directorAlbert Gelman Inc.Trustee11449346 Canada Inc. o/a P3 Panel Company and 12574764 Canada Ltd. o/a United Edge Structural ComponentsON21 Jul – 11 Aug 2025Fifth Report of the Proposal Trustee dated August 15, 2025
Chris RoweSenior Manager · officers of the court · directorAlbert Gelman Inc.Trustee11449346 Canada Inc. o/a P3 Panel Company and 12574764 Canada Ltd. o/a United Edge Structural ComponentsON21 Jul – 11 Aug 2025Fifth Report of the Proposal Trustee dated August 15, 2025
Chris RoweSenior Manager · officers of the court · directorAlbert Gelman Inc.Trustee11449346 Canada Inc. o/a P3 Panel Company and 12574764 Canada Ltd. o/a United Edge Structural ComponentsON3 Mar – 31 May 2025Third Report of the Proposal Trustee dated June 4, 2025
John FritzSr. Manager · officers of the court · directorBDO Canada LimitedReceiverMoose Jaw Auto & Leisure Ltd.SK · closedto 24 Feb 2025First Report of the Receiver
Kurt MacleodVice President · officers of the court · directorDeloitte Restructuring Inc.Receiver11016946 Canada Inc.NS · closed2 Aug 2022 – 31 Jan 2024Third Report of Deloitte Restructuring Inc. in its Capacity…
Lisa CrowleyVice President · officers of the court · directorDeloitte Restructuring Inc.Receiver11016946 Canada Inc.NS · closed2 Aug 2022 – 31 Jan 2024Third Report of Deloitte Restructuring Inc. in its Capacity…
Tom McElroySenior Manager · 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 · closedto 31 May 2022Liquidators First Report to Court (for motion returnable…
Robert KleebaumDirectorFTI Consulting Canada Inc.MonitorJMB Crushing Systems Inc.AB · closed27 Mar 2020 – 30 Sep 2021Nineteenth Report of the Monitor
Garrett ChanSenior Manager · officers of the court · directorDeloitte Restructuring Inc.ReceiverSunridge RV Inc.AB · closed22 Mar 2016 – 25 Aug 2021Receiver's Supplemental Report and First and Final Report
Mark Kemp-GeeSenior Manager · officers of the court · director(firm not named)Capacity not statedTA Hotel Management Limited PartnershipBCto 31 Dec 2020Appendix H - Summary of Trustee's Time Incurred to December…
Michael ClarkDirectorFTI Consulting Canada Inc.ReceiverEagle Q Partners Inc.BC · closed26 May – 30 Nov 2020The First Report of the Receiver
Robert KleebaumDirectorFTI Consulting Canada Inc.ReceiverEagle Q Partners Inc.BC · closed26 May – 30 Nov 2020The First Report of the Receiver
Gary CerratoSr. Manager · officers of the court · directorBDO Canada LimitedReceiverSiljon Investments Inc. and Siljon Far Hills Ltd.ON · closed1 Jul – 12 Jul 2013Motion Record, Returnable February 3, 2014 - Part 2
Huey LeeSenior Manager · officers of the court · directorDeloitte & Touche Inc.MonitorPlanet Organic Health Corp.ON21 Jun – 16 Jul 2010Motion Record of the Monitor (CCAA Termination) -…
Huey LeeSenior Manager · officers of the court · directorDeloitte & Touche Inc.MonitorPlanet Organic Health Corp.ON1 Jun – 18 Jun 2010Motion Record of the Monitor (CCAA Termination) -…
Huey LeeSenior Manager · officers of the court · directorDeloitte & Touche Inc.MonitorPlanet Organic Health Corp.ON29 May – 4 Jun 2010Motion Record of the Monitor (CCAA Termination) -…
Huey LeeSenior Manager · officers of the court · directorDeloitte & Touche Inc.MonitorPlanet Organic Health Corp.ON17 May – 28 May 2010Motion Record of the Monitor (CCAA Termination) -…
Huey LeeSenior Manager · officers of the court · directorDeloitte & Touche Inc.MonitorPlanet Organic Health Corp.ON9 May – 14 May 2010Motion Record of the Monitor (CCAA Termination) -…
Huey LeeSenior Manager · officers of the court · directorDeloitte & Touche Inc.MonitorPlanet Organic Health Corp.ON27 Apr – 7 May 2010Motion Record of the Monitor (CCAA Termination) -…
Huey LeeSenior Manager · officers of the court · directorDeloitte & Touche Inc.MonitorPlanet Organic Health Corp.ON29 Mar – 26 Apr 2010Motion Record of the Monitor (CCAA Termination) -…
Huey LeeSenior Manager · officers of the court · directorDeloitte & Touche Inc.MonitorPlanet Organic Health Corp.ON10 Mar – 26 Mar 2010Motion Record of the Monitor (CCAA Termination) -…
Seamus BoyleVice President · officers of the court · director(firm not named)Capacity not statedKlondike Contracting Corporation and FBS Fairview Builder ServicesBC—Receiver's First Report to Court
Chris RoweSenior Manager · officers of the court · directorAlbert Gelman Inc.Receiver1000108549 Ontario Inc.ON · closed—Second Report of the Receiver dated April 9, 2025
Andrade MorabitoDirectorErnst & Young Inc.MonitorVBI GroupON · closed—Motion for the CCAA Termination Order
Jessi LallyVice President · officers of the court · directorMNP Ltd.ReceiverCon Tech Systems Ltd.BC—Second Court Report of Receiver
Lexi NgSenior Manager · officers of the court · directorDeloitte Restructuring Inc.ReceiverGrabhers Last Stand Bison Ranch Ltd.BC · closed29 Jan – 29 Feb 2020Affidavit No. 1 of M. McKie, filed November 3, 2020
Warren LeungSenior Manager · officers of the court · directorDeloitte Restructuring Inc.ReceiverArc Productions Ltd.ON · closed1 Feb – 28 Feb 2017Motion Record of the Receiver - (returnable April 18,…
Anna KoroneosSenior Manager · officers of the court · directorDeloitte Restructuring Inc.ReceiverArc Productions Ltd.ON · closed1 Nov 2016 – 31 Jan 2017Motion Record of the Receiver - (returnable April 18,…
Warren LeungSenior Manager · officers of the court · directorDeloitte Restructuring Inc.ReceiverArc Productions Ltd.ON · closed1 Nov 2016 – 31 Jan 2017Motion Record of the Receiver - (returnable April 18,…
Abbas NajaraliSenior Manager, IT · officers of the court · directorDeloitte Restructuring Inc.ReceiverArc Productions Ltd.ON · closed—Second Report of Receiver August 16, 2016.pdf
George GutfreundV.P./Senior Manager · officers of the court · director · Insolvency/ClaimsKPMG Inc.LiquidatorReliance Insurance Company, Canada BranchON · closed—Affidavit - 2005.12.14
George GutfreundV.P./Senior Manager · officers of the court · director · Insolvency/ClaimsKPMG Inc.LiquidatorReliance Insurance Company, Canada BranchON · closed—Affidavit - 2005.12.14
George GutfreundV.P./Senior Manager · officers of the court · director · Insolvency/ClaimsKPMG Inc.LiquidatorReliance Insurance Company, Canada BranchON · closed—Affidavit - 2005.12.14
George GutfreundV.P./Senior Manager · officers of the court · director · Insolvency/ClaimsKPMG Inc.LiquidatorReliance Insurance Company, Canada BranchON · closed—Affidavit - 2005.12.14
Suzette WarnerSenior Manager · 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…
Anna KoroneosSenior Manager · officers of the court · directorBDO Canada LimitedReceiver1001 BroadviewON26 Feb – 30 Apr 20214th report of the Receiver dated May 4, 2021
Anna KoroneosSenior Manager · officers of the court · directorBDO Canada LimitedReceiverCustom Co-Ex Technologies Inc. – Court-appointed ReceivershipON1 Aug – 30 Nov 2020CCX- Motion Record
Emanuel RossSenior Manager · officers of the court · directorBDO Canada LimitedReceiverCustom Co-Ex Technologies Inc. – Court-appointed ReceivershipON1 Aug – 30 Nov 2020CCX- Motion Record
Gary CerratoSenior Manager · officers of the court · directorBDO Canada LimitedReceiverCustom Co-Ex Technologies Inc. – Court-appointed ReceivershipON1 Aug – 30 Nov 2020CCX- Motion Record
Anna KoroneosSenior Manager · officers of the court · directorBDO Canada LimitedReceiverCustom Co-Ex Technologies Inc. – Court-appointed ReceivershipON18 Jun – 31 Jul 2020CCX- Motion Record
Emanuel RossSenior Manager · officers of the court · directorBDO Canada LimitedReceiverCustom Co-Ex Technologies Inc. – Court-appointed ReceivershipON18 Jun – 31 Jul 2020CCX- Motion Record

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.