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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1–50 of 108 stated rates · Deloitte Restructuring Inc. · Officers of the court · Manager
PersonFirmCasePeriodRate ▼Source
Arpana PanditManagerDeloitte Restructuring Inc.ReceiverBrook Restoration Ltd., E G Rest Acres Ltd., and Swinfin Properties Inc.ON · closed8 Dec 2025 – 18 Feb 2026Motion 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 2026Motion 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 2026Motion 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 2026Motion 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 2026Motion 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 2026Motion 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 2026Motion 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 2026Motion 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 2026Motion Record of the receiver
Arpana PanditManagerDeloitte Restructuring Inc.ReceiverBrook Restoration Ltd., E G Rest Acres Ltd., and Swinfin Properties Inc.ON · closed8 Dec – 31 Dec 2025Motion Record of the receiver
Kateryna KhanManagerDeloitte Restructuring Inc.MonitorExpress Gold Refining LtdON · closedto 9 Jun 2024Twenty First Report of the Monitor .pdf
Marisa CorbettManager, Tax · officers of the court · managerDeloitte Restructuring Inc.MonitorExpress Gold Refining LtdON · closedto 9 Jun 2024Twenty First Report of the Monitor .pdf
Mu-Shan Martin LinManagerDeloitte Restructuring Inc.MonitorExpress Gold Refining LtdON · closedto 9 Jun 2024Twenty First Report of the Monitor .pdf
Heidi ChangManager, Tax · officers of the court · managerDeloitte Restructuring Inc.MonitorExpress Gold Refining LtdON · closedto 26 May 2024Twenty First Report of the Monitor .pdf
Kateryna KhanManagerDeloitte Restructuring Inc.MonitorExpress Gold Refining LtdON · closedto 26 May 2024Twenty First Report of the Monitor .pdf
Marisa CorbettManager, Tax · officers of the court · managerDeloitte Restructuring Inc.MonitorExpress Gold Refining LtdON · closedto 26 May 2024Twenty First Report of the Monitor .pdf
Mu-Shan Martin LinManagerDeloitte Restructuring Inc.MonitorAntibe Therapeutics Inc.ON · closed—Motion Record
Rose BrownManagerDeloitte Restructuring Inc.MonitorAntibe Therapeutics Inc.ON · closed—Motion Record
Sumit DaveManagerDeloitte Restructuring Inc.MonitorAntibe Therapeutics Inc.ON · closed—Motion Record
Christopher KnoxManagerDeloitte Restructuring Inc.MonitorSperling GP Ltd., Sperling Limited Partnership and 1112849 B.C. Ltd.BC · closed14 Dec 2024 – 31 Jan 2025Second Report of the Monitor, June 26, 2025
Christopher KnoxManagerDeloitte Restructuring Inc.MonitorSperling GP Ltd., Sperling Limited Partnership and 1112849 B.C. Ltd.BC · closed19 Nov – 13 Dec 2024Second Report of the Monitor, June 26, 2025
Aamir Dost MuhammadManagerDeloitte Restructuring Inc.MonitorOntario Graphite Ltd.ON · closed27 Jun 2019 – 27 Apr 2020Supplement to the Second Report of the Monitor .pdf
Thomas PaddockManagerDeloitte Restructuring Inc.MonitorOntario Graphite Ltd.ON · closed27 Jun 2019 – 27 Apr 2020Supplement to the Second Report of the Monitor .pdf
Jonathan ChuManagerDeloitte Restructuring Inc.ReceiverEvergreen Consumer Brands Inc.ON · closed6 Apr 2021 – 15 Apr 2022Third Report to Court .pdf
Rose BrownManagerDeloitte Restructuring Inc.ReceiverEvergreen Consumer Brands Inc.ON · closed6 Apr 2021 – 15 Apr 2022Third Report to Court .pdf
Jonathan ChuManagerDeloitte Restructuring Inc.ReceiverToolplas Systems Inc.ON · closed1 Jun – 31 Jul 2021Third Report of the Receiver
Jonathan ChuManagerDeloitte Restructuring Inc.ReceiverCertus Automotive GroupON · closed25 Jun – 23 Jul 2021First Report of the Receiver
Jonathan ChuManagerDeloitte Restructuring Inc.ReceiverEvergreen Consumer Brands Inc.ON · closed22 Oct 2020 – 5 Apr 2021Third Report to Court .pdf
Jonathan ChuManagerDeloitte Restructuring Inc.ReceiverEvergreen Consumer Brands Inc.ON · closed13 Jun – 21 Oct 2020Third Report to Court .pdf
Jonathan ChuManagerDeloitte Restructuring Inc.ReceiverEvergreen Consumer Brands Inc.ON · closed6 Apr – 12 Jun 2020Third Report to Court .pdf
Jonathan ChuManagerDeloitte Restructuring Inc.ReceiverEvergreen Consumer Brands Inc.ON · closed7 Mar – 6 Apr 2020Second Report to Court .pdf
Jonathan ChuManagerDeloitte Restructuring Inc.ReceiverEvergreen Consumer Brands Inc.ON · closed30 Jan – 6 Mar 2020Second Report to Court .pdf
Colleen O'BrienManagerDeloitte Restructuring Inc.ReceiveriFoodequipment.com Inc.NB1 Jan – 31 Dec 2025Affidavit of James Foran
Colleen O'BrienManagerDeloitte Restructuring Inc.Capacity not statedSouth Shore SeafoodsNB · closed1 Dec 2024 – 31 Mar 2025Record on Motion on behalf of the Moving Party
Tim SherrenManagerDeloitte Restructuring Inc.Capacity not statedSouth Shore SeafoodsNB · closed1 Dec 2024 – 31 Mar 2025Record on Motion on behalf of the Moving Party
Andrew LemosManagerDeloitte Restructuring Inc.TrusteeMaple Financial Group Inc. and Maple Futures Corp.ON · closed—Motion Record of the Trustee (Motion Returnable May 23,…
Graham PageManagerDeloitte Restructuring Inc.TrusteeMaple Financial Group Inc. and Maple Futures Corp.ON · closed—Motion Record of the Trustee (Motion Returnable May 23,…
Samson LiuManagerDeloitte Restructuring Inc.TrusteeMaple Financial Group Inc. and Maple Futures Corp.ON · closed—Motion Record of the Trustee (Motion Returnable May 23,…
Grace Perales-SolisManagerDeloitte Restructuring Inc.ReceiverOtso Gold Corp., ReceiverBC · closed—Affidavit #3 of Melinda McKie, filed July 14, 2023
Colleen O'BrienManagerDeloitte Restructuring Inc.Capacity not statedSouth Shore SeafoodsNB · closed1 Nov – 30 Nov 2024Record on Motion on behalf of the Moving Party
Colleen O'BrienManagerDeloitte Restructuring Inc.Capacity not statedSouth Shore SeafoodsNB · closed1 Oct – 31 Oct 2024Record on Motion on behalf of the Moving Party
Colleen O'BrienManagerDeloitte Restructuring Inc.ReceiverRoyal Oaks Golf Club Inc.NB1 Aug – 31 Aug 2024Affidavit of James Foran
Colleen O'BrienManagerDeloitte Restructuring Inc.ReceiverRoyal Oaks Golf Club Inc.NB12 Feb – 31 Aug 2024Affidavit of James Foran
Colleen O'BrienManagerDeloitte Restructuring Inc.ReceiverRoyal Oaks Golf Club Inc.NB2 Jul – 31 Jul 2024Affidavit of James Foran
Colleen O'BrienManagerDeloitte Restructuring Inc.ReceiverRoyal Oaks Golf Club Inc.NB1 Jun – 28 Jun 2024Affidavit of James Foran
Colleen O'BrienManagerDeloitte Restructuring Inc.ReceiverRoyal Oaks Golf Club Inc.NB1 May – 31 May 2024Affidavit of James Foran
Colleen O'BrienManagerDeloitte Restructuring Inc.ReceiverRoyal Oaks Golf Club Inc.NB1 Apr – 30 Apr 2024Affidavit of James Foran
Colleen O'BrienManagerDeloitte Restructuring Inc.ReceiverRoyal Oaks Golf Club Inc.NB1 Mar – 28 Mar 2024Affidavit of James Foran
Graham PageManagerDeloitte Restructuring Inc.ReceiverArc Productions Ltd.ON · closed1 Nov 2016 – 31 Jan 2017Motion Record of the Receiver - (returnable April 18,…
Anna KoroneosManagerDeloitte Restructuring Inc.ReceiverArc Productions Ltd.ON · closed—Second Report of Receiver August 16, 2016.pdf

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.