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 129 stated rates · Deloitte Restructuring Inc. · Officers of the court · Director / senior manager
PersonFirmCasePeriodRate Source
Mathieu LaforestSenior Manager · officers of the court · directorDeloitte Restructuring Inc.ReceiveriFoodequipment.com Inc.NB1 Jan – 31 Dec 2025•••Affidavit of James Foran
Megan WaterhouseSenior Manager · officers of the court · directorDeloitte Restructuring Inc.ReceiveriFoodequipment.com Inc.NB1 Jan – 31 Dec 2025•••Affidavit of James Foran
Megan WaterhouseSenior Manager · officers of the court · directorDeloitte Restructuring Inc.Capacity not statedSouth Shore SeafoodsNB · closed1 Dec 2024 – 31 Mar 2025•••Record on Motion on behalf of the Moving Party
Himanshu TanwarSenior Manager · officers of the court · directorDeloitte Restructuring Inc.ReceiverPolyCan Health Centre (Canada) Inc.BC · closed22 Nov 2023 – 20 Jan 2025•••Affidavit #1 of P. Chambers dated March 18, 2025
Richard WilliamsSenior Manager · officers of the court · directorDeloitte Restructuring Inc.ReceiverBack 40 Pictures Inc.ON · closed1 Dec 2020 – 29 Jan 2021•••Motion Record
Richard WilliamsSenior Manager · officers of the court · directorDeloitte Restructuring Inc.ReceiverBack 40 Pictures Inc.ON · closed1 Nov – 30 Nov 2020•••Motion Record
Richard WilliamsSenior Manager · officers of the court · directorDeloitte Restructuring Inc.ReceiverBack 40 Pictures Inc.ON · closed1 Sep – 31 Oct 2020•••Motion Record
Richard WilliamsSenior Manager · officers of the court · directorDeloitte Restructuring Inc.ReceiverBack 40 Pictures Inc.ON · closed1 Aug – 31 Aug 2020•••Motion Record
Richard WilliamsSenior Manager · officers of the court · directorDeloitte Restructuring Inc.ReceiverBack 40 Pictures Inc.ON · closed1 Jul – 31 Jul 2020•••Motion Record
Andrew WhittinghamSenior Manager · officers of the court · directorDeloitte Restructuring Inc.ReceiverInnovative Steam Technologies et al.ON · closed2 Nov 2018 – 31 Dec 2019•••Motion Record of Deloitte Restructuring - returnable…
Anna KoroneosSenior Manager · officers of the court · directorDeloitte Restructuring Inc.ReceiverInnovative Steam Technologies et al.ON · closed2 Nov 2018 – 31 Dec 2019•••Motion Record of Deloitte Restructuring - returnable…
Warren LeungSenior Manager · officers of the court · directorDeloitte Restructuring Inc.ReceiverInnovative Steam Technologies et al.ON · closed2 Nov 2018 – 31 Dec 2019•••Motion Record of Deloitte Restructuring - returnable…
Anna KoroneosSenior Manager · officers of the court · directorDeloitte Restructuring Inc.TrusteeMaple Financial Group Inc. and Maple Futures Corp.ON · closed•••Motion Record of the Trustee (Motion Returnable May 23,…
Jasmin DaoustSenior Manager · officers of the court · directorDeloitte Restructuring Inc.TrusteeMaple Financial Group Inc. and Maple Futures Corp.ON · closed•••Motion Record of the Trustee (Motion Returnable May 23,…
Karen WongSenior Manager · officers of the court · directorDeloitte Restructuring Inc.TrusteeMaple Financial Group Inc. and Maple Futures Corp.ON · closed•••Motion Record of the Trustee (Motion Returnable May 23,…
Kent MarkleSenior Manager · officers of the court · directorDeloitte Restructuring Inc.TrusteeMaple Financial Group Inc. and Maple Futures Corp.ON · closed•••Motion Record of the Trustee (Motion Returnable May 23,…
Warren LeungSenior Manager · officers of the court · directorDeloitte Restructuring Inc.TrusteeMaple Financial Group Inc. and Maple Futures Corp.ON · closed•••Motion Record of the Trustee (Motion Returnable May 23,…
Paul ChambersDirectorDeloitte Restructuring Inc.ReceiverGrabhers Last Stand Bison Ranch Ltd.BC · closed1 Sep – 23 Oct 2020•••Affidavit No. 1 of M. McKie, filed November 3, 2020
Paul ChambersDirectorDeloitte Restructuring Inc.ReceiverGrabhers Last Stand Bison Ranch Ltd.BC · closed1 Jul – 31 Aug 2020•••Affidavit No. 1 of M. McKie, filed November 3, 2020
Paul ChambersDirectorDeloitte Restructuring Inc.ReceiverGrabhers Last Stand Bison Ranch Ltd.BC · closed1 Apr – 30 Jun 2020•••Affidavit No. 1 of M. McKie, filed November 3, 2020
Paul ChambersDirectorDeloitte Restructuring Inc.ReceiverGrabhers Last Stand Bison Ranch Ltd.BC · closed1 Mar – 31 Mar 2020•••Affidavit No. 1 of M. McKie, filed November 3, 2020
Paul ChambersDirectorDeloitte Restructuring Inc.ReceiverGrabhers Last Stand Bison Ranch Ltd.BC · closed29 Jan – 29 Feb 2020•••Affidavit No. 1 of M. McKie, filed November 3, 2020
Hartley BricksVice President · officers of the court · directorDeloitte Restructuring Inc.ReceiverRose of Sharon (Ontario) Retirement CommunityON · closed1 Nov – 31 Dec 2013•••Fee Affidavit for Deloitte Restructuring Inc.
Lisa CrowleyVice President · officers of the court · directorDeloitte Restructuring Inc.ReceiverRoyal Oaks Golf Club Inc.NB12 Feb – 31 Aug 2024•••Affidavit of James Foran
Lisa CrowleyVice President · officers of the court · directorDeloitte Restructuring Inc.ReceiverRoyal Oaks Golf Club Inc.NB1 Jun – 28 Jun 2024•••Affidavit of James Foran
Lisa CrowleyVice President · officers of the court · directorDeloitte Restructuring Inc.ReceiverRoyal Oaks Golf Club Inc.NB1 Mar – 28 Mar 2024•••Affidavit of James Foran
Naomi McGregorSenior Manager · officers of the court · directorDeloitte Restructuring Inc.ReceiverOtso Gold Corp., ReceiverBC · closed•••Affidavit #3 of Melinda McKie, filed July 14, 2023
Stefano DamianiVice President · officers of the court · directorDeloitte Restructuring Inc.ReceiverNational Telecommunications Inc.ON · closed1 Nov – 30 Nov 2015•••Motion Record of the Receiver dated December 18, 2015 (Part…
Stefano DamianiVice President · officers of the court · directorDeloitte Restructuring Inc.ReceiverNational Telecommunications Inc.ON · closed1 Sep – 31 Oct 2015•••Motion Record of the Receiver dated December 18, 2015 (Part…
Stefano DamianiSenior Manager · officers of the court · directorDeloitte Restructuring Inc.ReceiverNational Telecommunications Inc.ON · closed1 Aug – 31 Aug 2015•••Motion Record of the Receiver dated December 18, 2015 (Part…
Stefano DamianiVice President · officers of the court · directorDeloitte Restructuring Inc.ReceiverNational Telecommunications Inc.ON · closed27 Jun – 31 Jul 2015•••Motion Record of the Receiver dated December 18, 2015 (Part…
Stefano DamianiVice President · officers of the court · directorDeloitte Restructuring Inc.ReceiverNational Telecommunications Inc.ON · closed6 Jun – 26 Jun 2015•••Motion Record of the Receiver dated December 18, 2015 (Part…
Stefano DamianiSenior Manager · officers of the court · directorDeloitte Restructuring Inc.ReceiverNational Telecommunications Inc.ON · closed16 May – 5 Jun 2015•••First Report to Court - Exhibit F to I
Stefano DamianiVice President · officers of the court · directorDeloitte Restructuring Inc.ReceiverNational Telecommunications Inc.ON · closedto 15 May 2015•••First Report to Court - Exhibit F to I
Lexi NgSenior Manager · officers of the court · directorDeloitte Restructuring Inc.ReceiverGrabhers Last Stand Bison Ranch Ltd.BC · closed29 Jan – 29 Feb 2020•••Affidavit 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 2017•••Motion 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 2017•••Motion 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 2017•••Motion Record of the Receiver - (returnable April 18,…
Kurt MacleodVice President · officers of the court · directorDeloitte Restructuring Inc.Receiver11016946 Canada Inc.NS · closed2 Aug 2022 – 31 Jan 2024•••Third 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 2024•••Third Report of Deloitte Restructuring Inc. in its Capacity…
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
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
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

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.