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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1,0511,100 of 1,138 stated rates · Officers of the court · Partner / principal
PersonFirmCasePeriodRate Source
Seamus BoyleTrustee/Senior Manager · officers of the court · partnerMNP Ltd.ReceiverKlondike Contracting Corporation and FBS Fairview Builder ServicesBC1 Mar – 30 Aug 2024•••Receiver's First Report to Court
Brahm RosenTrustee · officers of the court · partnerRosen Goldberg Inc.ReceiverHopaco Properties Limited (British Virgin Islands)ON · closed8 Jan – 30 Nov 2015•••Motion Record of the Receiver (Returnable March 16, 2016)
Bryan A. TannenbaumPresident · officers of the court · partnerCollins Barrow Toronto LimitedCapacity not statedWynford Professional Centre Ltd.ON · closed1 Aug – 31 Aug 2015•••Motion Record returnable April 18, 2016 – Part 2
Bryan A. TannenbaumPresident · officers of the court · partnerCollins Barrow Toronto LimitedCapacity not statedWynford Professional Centre Ltd.ON · closed1 May – 31 May 2015•••Motion Record returnable April 18, 2016 – Part 2
Bryan A. TannenbaumPresident · officers of the court · partnerCollins Barrow Toronto LimitedCapacity not statedWynford Professional Centre Ltd.ON · closed1 Apr – 30 Apr 2015•••Motion Record returnable April 18, 2016 – Part 2
Bryan A. TannenbaumPresident · officers of the court · partnerCollins Barrow Toronto LimitedCapacity not statedWynford Professional Centre Ltd.ON · closed1 Mar – 31 Mar 2015•••Motion Record returnable April 18, 2016 – Part 2
Bryan A. TannenbaumPresident · officers of the court · partnerCollins Barrow Toronto LimitedCapacity not statedWynford Professional Centre Ltd.ON · closed1 Feb – 28 Feb 2015•••Motion Record returnable April 18, 2016 – Part 2
Bryan A. TannenbaumPresident · officers of the court · partnerCollins Barrow Toronto LimitedCapacity not statedWynford Professional Centre Ltd.ON · closed1 Jan – 31 Jan 2015•••Motion Record returnable April 18, 2016 – Part 2
Bryan A. TannenbaumPresident · officers of the court · partnerCollins Barrow Toronto LimitedCapacity not statedWynford Professional Centre Ltd.ON · closed•••Motion Record returnable April 18, 2016 – Part 2
Ian MackinTrustee · officers of the court · partnerMNP Ltd.ReceiverSquamish JV Ltd.BC · closed24 Nov 2010 – 31 Oct 2011•••Receivers Third Report to the Court
Patty WoodTrustee · officers of the court · partnerMNP Ltd.ReceiverSquamish JV Ltd.BC · closed24 Nov 2010 – 31 Oct 2011•••Receivers Third Report to the Court
Greg IbbottPartner/Trustee · officers of the court · partnerMNP Ltd.ReceiverLouise Block Limited Partnership, First Street Plaza (2006) Limited Partnership and Macleod Place Limited PartnershipAB · closed•••Receiver’s Fourth Report
Eric SirrsTrustee · officers of the court · partnerMNP Ltd.ReceiverSquamish JV Ltd.BC · closed•••Receiver’s Fourth and Final Report (entered)
Greg IbbottSr. Mgr./Trustee · officers of the court · partnerMNP Ltd.ReceiverLouise Block Limited Partnership, First Street Plaza (2006) Limited Partnership and Macleod Place Limited PartnershipAB · closed•••Receiver’s Fourth Report
Lana GilbertsonTrustee · officers of the court · partnerMNP Ltd.ReceiverSquamish JV Ltd.BC · closed•••Receiver’s Fourth and Final Report (entered)
Mark SingerPrincipal · officers of the court · partnerGrant Thornton LimitedReceiverNorth End United Housing Co-operative Ltd - ReceivershipNSto 22 Nov 2014•••Second Report of the Receiver - November 27, 2014 Part 2
Mark SingerPrincipal · officers of the court · partnerGrant Thornton LimitedReceiverNorth End United Housing Co-operative Ltd - ReceivershipNSto 31 Jul 2014•••Second Report of the Receiver - November 27, 2014 Part 2
Mark SingerPrincipal · officers of the court · partnerGrant Thornton LimitedReceiverNorth End United Housing Co-operative Ltd - ReceivershipNSto 30 May 2014•••Second Report of the Receiver - November 27, 2014 Part 2
Julie KennedySr. Mgr./Trustee · officers of the court · partnerMNP Ltd.ReceiverLouise Block Limited Partnership, First Street Plaza (2006) Limited Partnership and Macleod Place Limited PartnershipAB · closed•••Receiver’s Fourth Report
Craig DonnellyPartnerMNP Ltd.ReceiverSquamish JV Ltd.BC · closed24 Nov 2010 – 31 Oct 2011•••Receivers Third Report to the Court
Craig DonnellyPartnerMNP Ltd.ReceiverSquamish JV Ltd.BC · closed24 Nov 2010 – 4 May 2011•••Receivers Third Report to the Court
Donna CarsonTrustee · officers of the court · partnerMNP Ltd.ReceiverSquamish JV Ltd.BC · closed24 Nov 2010 – 4 May 2011•••Receivers Third Report to the Court
Heather WeberPartnerMNP Ltd.ReceiverSquamish JV Ltd.BC · closed24 Nov 2010 – 4 May 2011•••Receivers Third Report to the Court
Ian MackinTrustee · officers of the court · partnerMNP Ltd.ReceiverSquamish JV Ltd.BC · closed24 Nov 2010 – 4 May 2011•••Receivers Third Report to the Court
Lana GilbertsonTrustee · officers of the court · partnerMNP Ltd.ReceiverSquamish JV Ltd.BC · closed24 Nov 2010 – 4 May 2011•••Receivers Third Report to the Court
Patty WoodTrustee · officers of the court · partnerMNP Ltd.ReceiverSquamish JV Ltd.BC · closed24 Nov 2010 – 4 May 2011•••Receivers Third Report to the Court
Craig DonnellyAccountant · officers of the court · partnerMNP Ltd.ReceiverSquamish JV Ltd.BC · closed•••Receiver’s Fourth and Final Report (entered)
Donna CarsonTrustee · officers of the court · partnerMNP Ltd.ReceiverSquamish JV Ltd.BC · closed•••Receiver’s Fourth and Final Report (entered)
Ian MackinTrustee · officers of the court · partnerMNP Ltd.ReceiverSquamish JV Ltd.BC · closed•••Receiver’s Fourth and Final Report (entered)
Julie KennedySr. Mgr./Trustee · officers of the court · partnerMNP Ltd.ReceiverLouise Block Limited Partnership, First Street Plaza (2006) Limited Partnership and Macleod Place Limited PartnershipAB · closed•••Receiver’s Fourth Report
Patty WoodTrustee · officers of the court · partnerMNP Ltd.ReceiverSquamish JV Ltd.BC · closed•••Receiver’s Fourth and Final Report (entered)
Greg IbbottTrustee · officers of the court · partnerMNP Ltd.ReceiverWingsum International Trading Inc. and Wingsum Food Inc.BC · closed•••Second and Final Report of the Receiver
Julie KennedySr. Mgr./Trustee · officers of the court · partnerMNP Ltd.ReceiverLouise Block Limited Partnership, First Street Plaza (2006) Limited Partnership and Macleod Place Limited PartnershipAB · closed•••Receiver’s Fourth Report
Julie KennedyTrustee · officers of the court · partnerMNP Ltd.ReceiverSIU MUI “DEBBIE” WONG, SIU KON “BONNIE” SOO, ORIGIN BUSINESS PARK INC. FORMERLY KNOWN AS WHEATLAND INDUSTRIAL PARK INC., 1300302 ALBERTA INC., D&E ARCTIC INVESTMENTS INC.BC · closedto 31 Mar 2022•••Receiver’s First Report to Court
Greg IbbottTrustee · officers of the court · partner(firm not named)Capacity not statedCentre City Real Estate Inc. and It'll Be Good Hold Co Inc.BC · closed30 Oct 2020 – 31 Mar 2021•••First and Final Report of the Receiver
James ForanSenior Vice President · officers of the court · partnerDeloitte Restructuring Inc.ReceiverCivic Homes LimitedNS · closed1 Nov – 31 Dec 2020•••Affidavit of James Foran
James ForanSenior Vice President · officers of the court · partnerDeloitte Restructuring Inc.ReceiverCivic Homes LimitedNS · closed1 Oct – 31 Oct 2020•••Affidavit of James Foran
James ForanSenior Vice President · officers of the court · partnerDeloitte Restructuring Inc.ReceiverCivic Homes LimitedNS · closed6 Aug – 28 Sep 2020•••Affidavit of James Foran
Gordon E. GouveiaMember · officers of the court · partnerShaw Fishman Glantz & Towbin LLCTrusteeMontreal Maine & Atlantic Canada Co.QC15 Nov 2014 – 22 Dec 2015•••Second and Final Application of Shaw Fishman Glantz &…
Greg IbbottSr. Mgr./Trustee · officers of the court · partnerMNP Ltd.ReceiverLouise Block Limited Partnership, First Street Plaza (2006) Limited Partnership and Macleod Place Limited PartnershipAB · closed•••Receiver’s Fourth Report
Julie KennedySr. Mgr./Trustee · officers of the court · partnerMNP Ltd.ReceiverLouise Block Limited Partnership, First Street Plaza (2006) Limited Partnership and Macleod Place Limited PartnershipAB · closed•••Receiver’s Fourth Report
Julie KennedyTrustee · officers of the court · partnerMNP Ltd.ReceiverWingsum International Trading Inc. and Wingsum Food Inc.BC · closed•••Second and Final Report of the Receiver
Julie KennedyTrustee · officers of the court · partner(firm not named)Capacity not statedCentre City Real Estate Inc. and It'll Be Good Hold Co Inc.BC · closed30 Oct 2020 – 31 Mar 2021•••First and Final Report of the Receiver
Greg IbbottTrustee · officers of the court · partnerMNP Ltd.ReceiverRonsons Shoe Stores Ltd.BC · closed1 Apr 2020 – 30 Jun 2021•••Second and Final Receiver's Report
David LewisPartnerBDO Canada LimitedReceiverWA Grain & Pulse SolutionsAB · closed20 Apr – 26 May 2021•••Affidavit of Marc Kelly
Josie ParisiPartnerBDO Canada LimitedReceiverWA Grain & Pulse SolutionsAB · closed20 Apr – 26 May 2021•••Affidavit of Marc Kelly
Marc KellyPartnerBDO Canada LimitedReceiverWA Grain & Pulse SolutionsAB · closed20 Apr – 26 May 2021•••Affidavit of Marc Kelly
John HaralovichLIT, Partner · officers of the court · partnerMNP Ltd.ReceiverManray Glass and Aluminum Inc. and 1948387 Ontario LTD.ON26 Sep – 6 Nov 2019•••Second and Final Report to Court
Matthew TapiaPartnerBlaneyReceiver1351 Queen St East Corp.ON · closed•••First Report of the Receiver dated March 25, 2026
Julie KennedyTrustee · officers of the court · partnerMNP Ltd.ReceiverRonsons Shoe Stores Ltd.BC · closed1 Apr 2020 – 30 Jun 2021•••Second and Final Receiver's Report

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.