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 three figures beside it are those. 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 |
|---|---|---|---|---|---|
| Lee CloseSenior Manager · officers of the court · director · CCAA Administration | Ernst & Young Inc.Monitor | Nortel Networks CorporationON | 31 Aug 2024 – 31 Dec 2025 | ••• | One Hundred Sixty Fifth Report of the Monitor |
| Kameron GordonSenior Manager · officers of the court · director · Tax Reporting | Ernst & Young Inc.Monitor | Nortel Networks CorporationON | 31 Aug 2024 – 31 Dec 2025 | ••• | One Hundred Sixty Fifth Report of the Monitor |
| Lee CloseSenior Manager · officers of the court · director · CCAA Administration / Distribution | Ernst & Young Inc.Monitor | Nortel Networks CorporationON | 29 Oct 2022 – 31 Aug 2024 | ••• | Motion Record of the Applicants |
| Lee CloseSenior Manager · officers of the court · director · CCAA Administration / Distribution | Ernst & Young Inc.Monitor | Nortel Networks CorporationON | 29 Oct 2022 – 3 Aug 2024 | ••• | The purpose of this One Hundred Sixty Fourth Report of the… |
| Lei WangSenior Manager · officers of the court · director · Tax Reporting | Ernst & Young Inc.Monitor | Nortel Networks CorporationON | 29 Oct 2022 – 31 Aug 2024 | ••• | Motion Record of the Applicants |
| Lei WangSenior Manager · officers of the court · director · Tax Reporting | Ernst & Young Inc.Monitor | Nortel Networks CorporationON | 29 Oct 2022 – 3 Aug 2024 | ••• | The purpose of this One Hundred Sixty Fourth Report of the… |
| Edmund YauSenior Manager · officers of the court · director · CCAA Administration / Distribution / 4th Estate/ Claims Resolution / Tax Reporting | Ernst & Young Inc.Monitor | Nortel Networks CorporationON | 30 Oct 2021 – 28 Oct 2022 | ••• | Passing of the Accounts of the Monitor and its Counsel for… |
| Lee CloseSenior Manager · officers of the court · director · CCAA Administration / Distribution | Ernst & Young Inc.Monitor | Nortel Networks CorporationON | 30 Oct 2021 – 28 Oct 2022 | ••• | Passing of the Accounts of the Monitor and its Counsel for… |
| Edmund YauSenior Manager · officers of the court · director · CCAA Administration / Distribution / 4th Estate/ Claims Resolution / Tax Reporting | Ernst & Young Inc.Monitor | Nortel Networks CorporationON | 1 Sep 2020 – 31 Oct 2021 | ••• | Motion Record Passing of Accounts |
| Edmund YauSenior Manager · officers of the court · director · CCAA Administration / Distribution / 4th Estate/ Claims Resolution / Tax Reporting | Ernst & Young Inc.Monitor | Nortel Networks CorporationON | 29 Aug 2020 – 29 Oct 2021 | ••• | Supplemental Motion Record of the Monitor |
| Lee CloseSenior Manager · officers of the court · director · CCAA Administration / Distribution | Ernst & Young Inc.Monitor | Nortel Networks CorporationON | 1 Sep 2020 – 31 Oct 2021 | ••• | Motion Record Passing of Accounts |
| Lee CloseSenior Manager · officers of the court · director · CCAA Administration / Distribution | Ernst & Young Inc.Monitor | Nortel Networks CorporationON | 29 Aug 2020 – 29 Oct 2021 | ••• | Supplemental Motion Record of the Monitor |
| Edmund YauSenior Manager · officers of the court · director · CCAA Administration / Distribution / 4th Estate/ Claims Resolution / Tax Reporting | Ernst & Young Inc.Monitor | Nortel Networks CorporationON | 28 Jul 2018 – 30 Aug 2019 | ••• | Motion Record rePassing of Accounts, returnable |
| Lee CloseSenior Manager · officers of the court · director · CCAA Administration / Distribution | Ernst & Young Inc.Monitor | Nortel Networks CorporationON | 28 Jul 2018 – 30 Aug 2019 | ••• | Motion Record rePassing of Accounts, returnable |
| Matt KaplanVice President · officers of the court · director | Ernst & Young Inc.Information officer | Purdue Pharma LPON · closed | 4 Sep – 12 Nov 2021 | ••• | Supplement to the Sixth Report of the Information Officer,… |
| Viktoria MaguireSenior Manager · officers of the court · director · Distribution | Ernst & Young Inc.Monitor | Nortel Networks CorporationON | 28 Jul 2018 – 30 Aug 2019 | ••• | Motion Record rePassing of Accounts, returnable |
| Karen FungSenior Manager · officers of the court · director · Compensation Claims | Ernst & Young Inc.Monitor | Nortel Networks CorporationON | 1 Jun 2016 – 31 Mar 2017 | ••• | Motion Record Passing of the Accounts of the Monitor and… |
| Carol McGranSenior Manager · officers of the court · director · Compensation Claims | Ernst & Young Inc.Monitor | Nortel Networks CorporationON | 1 Jun 2016 – 31 Mar 2017 | ••• | Motion Record Passing of the Accounts of the Monitor and… |
| Edmund YauSenior Manager · officers of the court · director · Mediation / CCAA Administration | Ernst & Young Inc.Monitor | Nortel Networks CorporationON | 1 Jun 2016 – 31 Mar 2017 | ••• | Motion Record Passing of the Accounts of the Monitor and… |
| Lee CloseSenior Manager · officers of the court · director · Compensation Claims / CCAA Administration | Ernst & Young Inc.Monitor | Nortel Networks CorporationON | 1 Jun 2016 – 31 Mar 2017 | ••• | Motion Record Passing of the Accounts of the Monitor and… |
| Lawrence LevinSenior Manager · officers of the court · director · Compensation Claims | Ernst & Young Inc.Monitor | Nortel Networks CorporationON | 1 Jun 2016 – 31 Mar 2017 | ••• | Motion Record Passing of the Accounts of the Monitor and… |
| Dan McCullochVice President · officers of the court · director | Ernst & Young Inc.Receiver | Special D Baking Ltd. and Land Assembly Company (Edmonton) Ltd.AB | 4 Oct 2025 – 13 Feb 2026 | ••• | Affidavit of Fees - Karen Zahacy |
| Dan McCullochSenior Director · officers of the court · director | Ernst & Young Inc.Receiver | 5 Star Operations Holding Ltd. et alAB | — | ••• | Supplement to The Receiver's First Report |
| Evan MacKinnonSenior Director · officers of the court · director | Ernst & Young Inc.Receiver | 5 Star Operations Holding Ltd. et alAB | — | ••• | Supplement to The Receiver's First Report |
| Evan MackinninSenior Director · officers of the court · director | Ernst & Young Inc.Receiver | 5 Star Operations Holding Ltd. et alAB | — | ••• | Supplement to The Receiver's First Report |
| Vicki CorkerExecutive Director · officers of the court · director · Financial Accounting Advisory Services | Ernst & Young Inc.Monitor | Laurentian University of SudburyON · closed | 12 Feb – 18 Feb 2022 | ••• | 018 Seventeenth Report of the Monitor (Part 2 of 3) |
| Vicki CorkerExecutive Director · officers of the court · director · Financial Accounting Advisory Services | Ernst & Young Inc.Monitor | Laurentian University of SudburyON · closed | 5 Feb – 11 Feb 2022 | ••• | 018 Seventeenth Report of the Monitor (Part 2 of 3) |
| Vicki CorkerExecutive Director · officers of the court · director · Financial Accounting Advisory Services | Ernst & Young Inc.Monitor | Laurentian University of SudburyON · closed | 29 Jan – 4 Feb 2022 | ••• | 018 Seventeenth Report of the Monitor (Part 2 of 3) |
| Adam RybinskiExecutive Director · officers of the court · director · Financial Accounting Advisory Services | Ernst & Young Inc.Monitor | Laurentian University of SudburyON · closed | 15 Jan – 28 Jan 2022 | ••• | 018 Seventeenth Report of the Monitor (Part 2 of 3) |
| Vicki CorkerExecutive Director · officers of the court · director · Financial Accounting Advisory Services | Ernst & Young Inc.Monitor | Laurentian University of SudburyON · closed | 15 Jan – 28 Jan 2022 | ••• | 018 Seventeenth Report of the Monitor (Part 2 of 3) |
| Adam RybinskiExecutive Director · officers of the court · director · Financial Accounting Advisory Services | Ernst & Young Inc.Monitor | Laurentian University of SudburyON · closed | 8 Jan – 14 Jan 2022 | ••• | 018 Seventeenth Report of the Monitor (Part 2 of 3) |
| Vicki CorkerExecutive Director · officers of the court · director · Financial Accounting Advisory Services | Ernst & Young Inc.Monitor | Laurentian University of SudburyON · closed | 8 Jan – 14 Jan 2022 | ••• | 018 Seventeenth Report of the Monitor (Part 2 of 3) |
| Vicki CorkerExecutive Director · officers of the court · director · Financial Accounting Advisory Services | Ernst & Young Inc.Monitor | Laurentian University of SudburyON · closed | 1 Jan – 7 Jan 2022 | ••• | 018 Seventeenth Report of the Monitor (Part 2 of 3) |
| Michael NathanielSenior Manager · officers of the court · director · Restructuring | Ernst & Young Inc.Monitor | Laurentian University of SudburyON · closed | 12 Feb – 18 Feb 2022 | ••• | 018 Seventeenth Report of the Monitor (Part 2 of 3) |
| Michael NathanielSenior Manager · officers of the court · director · Restructuring | Ernst & Young Inc.Monitor | Laurentian University of SudburyON · closed | 5 Feb – 11 Feb 2022 | ••• | 018 Seventeenth Report of the Monitor (Part 2 of 3) |
| Michael NathanielSenior Manager · officers of the court · director · Restructuring | Ernst & Young Inc.Monitor | Laurentian University of SudburyON · closed | 29 Jan – 4 Feb 2022 | ••• | 018 Seventeenth Report of the Monitor (Part 2 of 3) |
| Michael NathanielSenior Manager · officers of the court · director · Restructuring | Ernst & Young Inc.Monitor | Laurentian University of SudburyON · closed | 15 Jan – 28 Jan 2022 | ••• | 018 Seventeenth Report of the Monitor (Part 2 of 3) |
| Michael NathanielSenior Manager · officers of the court · director · Restructuring | Ernst & Young Inc.Monitor | Laurentian University of SudburyON · closed | 8 Jan – 14 Jan 2022 | ••• | 018 Seventeenth Report of the Monitor (Part 2 of 3) |
| Michael NathanielSenior Manager · officers of the court · director | Ernst & Young Inc.Monitor | Laurentian University of SudburyON · closed | 1 Feb – 31 Dec 2021 | ••• | Motion Record of the Monitor |
| Michael NathanielSenior Manager · officers of the court · director | Ernst & Young Inc.Monitor | Laurentian University of SudburyON · closed | 24 Apr – 30 Apr 2021 | ••• | Twelfth Report of the Monitor (Part 2 of 3) |
| Michael NathanielSenior Manager · officers of the court · director | Ernst & Young Inc.Monitor | Laurentian University of SudburyON · closed | 17 Apr – 23 Apr 2021 | ••• | Twelfth Report of the Monitor (Part 2 of 3) |
| Michael NathanielSenior Manager · officers of the court · director | Ernst & Young Inc.Monitor | Laurentian University of SudburyON · closed | 10 Apr – 16 Apr 2021 | ••• | Twelfth Report of the Monitor (Part 2 of 3) |
| Michael NathanielSenior Manager · officers of the court · director | Ernst & Young Inc.Monitor | Laurentian University of SudburyON · closed | 3 Apr – 9 Apr 2021 | ••• | Twelfth Report of the Monitor (Part 2 of 3) |
| Michael NathanielSenior Manager · officers of the court · director | Ernst & Young Inc.Monitor | Laurentian University of SudburyON · closed | 13 Mar – 19 Mar 2021 | ••• | Twelfth Report of the Monitor (Part 2 of 3) |
| Michael NathanielSenior Manager · officers of the court · director | Ernst & Young Inc.Monitor | Laurentian University of SudburyON · closed | 1 Feb – 12 Feb 2021 | ••• | Twelfth Report of the Monitor (Part 2 of 3) |
| Edmund YauVice-President · officers of the court · director | Ernst & Young Inc.Receiver | 2735447 Ontario Inc (known as Rosehill) - Court Appointed ReceiverON · closed | 28 Oct 2023 – 24 Jan 2025 | ••• | Motion Record returnable, April 11, 2025 |
| James RosenthalSenior Manager · officers of the court · director · Transaction Real Estate | Ernst & Young Inc.Receiver | Canadian Tax & Financial Services Inc. operating as ASK Associates, and 2691855 Ontario Inc.ON | 13 May 2025 – 31 Jul 2026 | ••• | Third Report of the Receiver |
| Bronwyn Emily Shearer BurkeExecutive Director · officers of the court · director | Ernst & Young Inc.Monitor | Northern Pulp Nova Scotia Corporation et alBC | 29 May – 2 Jul 2021 | ••• | Filed Affidavit #2 of Holly Palmer - supporting fees |
| Tara ServeSenior Director · officers of the court · director | Ernst & Young Inc.Monitor | VBI GroupON · closed | — | ••• | Motion for the CCAA Termination Order |
| Tara ServeSenior Director · officers of the court · director | Ernst & Young Inc.Monitor | VBI GroupON · closed | — | ••• | Motion for the CCAA Termination Order |
What a bill looks likeBenchmarks
Measured across the recordA 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- 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.