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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148 of 48 stated rates · Officers of the court · Manager
PersonFirmCasePeriodRate Source
Martin KosicManagerKSV Restructuring Inc.ReceiverChancery (Oshawa) The Bartlett Limited Partnership and Chancery (Oshawa) the Bartlett GP Inc.ON · closed1 Mar – 31 Mar 2026•••Supplement to the 4th Report dated April 6, 2026
Martin KosicManager · All aspects of mandateKSV Restructuring Inc.Receiver1351 Queen St East Corp.ON · closed7 Jan – 28 Feb 2026•••First Report of the Receiver dated March 25, 2026
Andrew PappelManagerMNP Ltd.ReceiverMagnum Worldwide Holdings Inc. and Magnum Nutraceuticals Inc.ON · closedto 12 Feb 2026•••Motion Record of MNP Ltd. - Receiver
Maha ShahManagerAlixPartners Restructuring, Inc.Receiver2597427 Alberta Ltd.AB · closed27 Feb – 30 Jun 2026•••First Report of the Receiver dated July 6, 2026
Arpana PanditManagerDeloitte Restructuring Inc.ReceiverBrook Restoration Ltd., E G Rest Acres Ltd., and Swinfin Properties Inc.ON · closed8 Dec 2025 – 18 Feb 2026•••Motion Record of the receiver
Arpana PanditManagerDeloitte Restructuring Inc.ReceiverBrook Restoration Ltd., E G Rest Acres Ltd., and Swinfin Properties Inc.ON · closed8 Dec 2025 – 18 Feb 2026•••Motion Record of the receiver
Arpana PanditManagerDeloitte Restructuring Inc.ReceiverBrook Restoration Ltd., E G Rest Acres Ltd., and Swinfin Properties Inc.ON · closed8 Dec 2025 – 18 Feb 2026•••Motion Record of the receiver
Arpana PanditManagerDeloitte Restructuring Inc.ReceiverBrook Restoration Ltd., E G Rest Acres Ltd., and Swinfin Properties Inc.ON · closed8 Dec 2025 – 18 Feb 2026•••Motion Record of the receiver
Arpana PanditManagerDeloitte Restructuring Inc.ReceiverBrook Restoration Ltd., E G Rest Acres Ltd., and Swinfin Properties Inc.ON · closed4 Feb – 18 Feb 2026•••Motion Record of the receiver
Rose BrownManagerDeloitte Restructuring Inc.ReceiverBrook Restoration Ltd., E G Rest Acres Ltd., and Swinfin Properties Inc.ON · closed4 Feb – 18 Feb 2026•••Motion Record of the receiver
Rose BrownManagerDeloitte Restructuring Inc.ReceiverBrook Restoration Ltd., E G Rest Acres Ltd., and Swinfin Properties Inc.ON · closed8 Dec 2025 – 18 Feb 2026•••Motion Record of the receiver
Rose BrownManagerDeloitte Restructuring Inc.ReceiverBrook Restoration Ltd., E G Rest Acres Ltd., and Swinfin Properties Inc.ON · closed8 Dec 2025 – 18 Feb 2026•••Motion Record of the receiver
Arpana PanditManagerDeloitte Restructuring Inc.ReceiverBrook Restoration Ltd., E G Rest Acres Ltd., and Swinfin Properties Inc.ON · closed19 Jan – 3 Feb 2026•••Motion Record of the receiver
Maha ShahManagerAlixPartners Restructuring, Inc.Receiver2597427 Alberta Ltd.AB · closed•••Fee Affidavit of J. Knight sworn July 6, 2026
Ben LuderManagerKSV Restructuring Inc.ReceiverAxiom Real Time Metrics Inc.ON•••Motion Record of the Receiver returnable February 27, 2026
Tony TrifunovicManagerKSV Restructuring Inc.ReceiverAxiom Real Time Metrics Inc.ON•••Motion Record of the Receiver returnable February 27, 2026
Derick VasquezManager · IT ForensicsErnst & Young Inc.ReceiverCanadian Tax & Financial Services Inc. operating as ASK Associates, and 2691855 Ontario Inc.ON13 May 2025 – 31 Jul 2026•••Third Report of the Receiver
Maha ShahManagerKSV Restructuring Inc.ReceiverAxiom Real Time Metrics Inc.ON•••Motion Record of the Receiver returnable February 27, 2026
Mark ShtayManagerMNP Ltd.ReceiverSkyview Parking and To Let HousingAB · closed1 Jun – 30 Jun 2026•••Fee Affidavit of Kristin Gray
Steven BarlottManagerMNP Ltd.Receiver1109079 Alberta Inc.AB21 Jan – 31 May 2026•••Receiver's First Report to Court
Steven BarlottManagerMNP Ltd.Receiver1043569 Alberta Ltd.AB21 Jan – 31 May 2026•••Receiver's First Report to Court
Steven BarlottManagerMNP Ltd.ReceiverKerrobert Golden Prairie Lodge Inc. and Consort Country Inn Ltd.SK20 Oct 2025 – 30 Apr 2026•••First Report of the Receiver
Steven BarlottManagerMNP Ltd.ReceiverOne Properties Paramount Limited PartnershipAB · closed1 Mar – 31 Mar 2026•••Affidavit of Kristin Gray
Steven BarlottManagerMNP Ltd.ReceiverSkyview Parking and To Let HousingAB · closed1 Mar – 31 Mar 2026•••Fee Affidavit of Kristin Gray
Steven BarlottManagerMNP Ltd.Receiver1109079 Alberta Inc.AB1 Mar – 31 Mar 2026•••Fee Affidavit
Steven BarlottManagerMNP Ltd.Receiver1043569 Alberta Ltd.AB1 Mar – 31 Mar 2026•••Fee Affidavit
Steven BarlottManagerMNP Ltd.Receiver1109079 Alberta Inc.AB21 Jan – 28 Feb 2026•••Fee Affidavit
Steven BarlottManagerMNP Ltd.Receiver1043569 Alberta Ltd.AB21 Jan – 28 Feb 2026•••Fee Affidavit
Steven BarlottManagerMNP Ltd.ReceiverSkyview Parking and To Let HousingAB · closed1 Feb – 28 Feb 2026•••Fee Affidavit of Kristin Gray
Steven BarlottManagerMNP Ltd.ReceiverOne Properties Paramount Limited PartnershipAB · closed1 Jan – 31 Jan 2026•••Affidavit of Kristin Gray
Tom AchebeManagerFairhaven Advisory Inc.ReceiverKestrel Industrial Group Inc.AB12 Mar – 30 Jun 2026•••Third report of the receiver
Chavi AggarwalManagerErnst & Young Inc.ReceiverSpecial D Baking Ltd. and Land Assembly Company (Edmonton) Ltd.AB4 Oct 2025 – 13 Feb 2026•••Affidavit of Fees - Karen Zahacy
Mark ShtayManagerMNP Ltd.Receiver1109079 Alberta Inc.AB21 Jan – 31 May 2026•••Receiver's First Report to Court
Mark ShtayManagerMNP Ltd.ReceiverSkyview Parking and To Let HousingAB · closed1 May – 31 May 2026•••Fee Affidavit of Kristin Gray
Mark ShtayManagerMNP Ltd.Receiver1043569 Alberta Ltd.AB21 Jan – 31 May 2026•••Receiver's First Report to Court
Mark ShtayManagerMNP Ltd.Receiver1109079 Alberta Inc.AB1 May – 31 May 2026•••Fee Affidavit
Mark ShtayManagerMNP Ltd.ReceiverSkyview Parking and To Let HousingAB · closed1 Apr – 30 Apr 2026•••Fee Affidavit of Kristin Gray
Mark ShtayManagerMNP Ltd.ReceiverKerrobert Golden Prairie Lodge Inc. and Consort Country Inn Ltd.SK20 Oct 2025 – 30 Apr 2026•••First Report of the Receiver
Mark ShtayManagerMNP Ltd.Receiver1109079 Alberta Inc.AB1 Apr – 30 Apr 2026•••Fee Affidavit
Mark ShtayManagerMNP Ltd.Receiver1043569 Alberta Ltd.AB1 Mar – 31 Mar 2026•••Fee Affidavit
Mark ShtayManagerMNP Ltd.Receiver1109079 Alberta Inc.AB1 Mar – 31 Mar 2026•••Fee Affidavit
Mark ShtayManagerMNP Ltd.ReceiverOne Properties Paramount Limited PartnershipAB · closed1 Mar – 31 Mar 2026•••Affidavit of Kristin Gray
Mark ShtayManagerMNP Ltd.Receiver1043569 Alberta Ltd.AB21 Jan – 28 Feb 2026•••Fee Affidavit
Mark ShtayManagerMNP Ltd.Receiver1109079 Alberta Inc.AB21 Jan – 28 Feb 2026•••Fee Affidavit
Ada ShahiniManagerGrant Thornton LimitedReceiverUnited Earth Group et. al.BCto 30 Apr 2026•••Affidavit #1 of Mark Wentzell filed August 26, 2026
Zach BoardManagerGrant Thornton LimitedReceiverUnited Earth Group et. al.BCto 30 Apr 2026•••Affidavit #1 of Mark Wentzell filed August 26, 2026
Chavi AggarwalManagerErnst & Young Inc.ReceiverSpecial D Baking Ltd. and Land Assembly Company (Edmonton) Ltd.AB4 Oct 2025 – 13 Feb 2026•••Affidavit of Fees - Karen Zahacy
Domenic SerraEstate Manager · officers of the court · managerHarris & Partners Advisory Inc.ReceiverPlanswell Corp.ON · closed17 Mar – 17 Jun 2026•••Motion Record 14-July-2026

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.