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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145 of 45 stated rates · Deloitte Restructuring Inc. · Officers of the court · Staff / administrative
PersonFirmCasePeriodRate Source
Alina StoicaParaprofessional · officers of the court · staffDeloitte Restructuring Inc.MonitorNorth American Fur Auctions Inc.ON1 Mar – 30 Dec 2021•••Eighth Report of the Monitor, dated January 28, 2022.PDF
Honor LayArticling Student · officers of the court · staffDeloitte Restructuring Inc.MonitorNorth American Fur Auctions Inc.ON24 Oct 2019 – 30 Jun 2020•••Fourth Report of the Monitor .pdf
Katrina KairysArticling Student · officers of the court · staffDeloitte Restructuring Inc.MonitorNorth American Fur Auctions Inc.ON24 Oct 2019 – 30 Jun 2020•••Fourth Report of the Monitor .pdf
Stephanie TassopoulosArticling Student · officers of the court · staffDeloitte Restructuring Inc.MonitorNorth American Fur Auctions Inc.ON24 Oct 2019 – 30 Jun 2020•••Fourth Report of the Monitor .pdf
Alina StoicaParaprofessional · officers of the court · staffDeloitte Restructuring Inc.MonitorNorth American Fur Auctions Inc.ON24 Oct 2019 – 30 Jun 2020•••Fourth Report of the Monitor .pdf
Mark EmmanuelParaprofessional · officers of the court · staffDeloitte Restructuring Inc.MonitorNorth American Fur Auctions Inc.ON24 Oct 2019 – 30 Jun 2020•••Fourth Report of the Monitor .pdf
Laura ConortonEstate Administrator · officers of the court · staffDeloitte Restructuring Inc.ReceiverToolplas Systems Inc.ON · closed1 Jun – 31 Jul 2021•••Third Report of the Receiver
Rose BrownEstate Administrator · officers of the court · staffDeloitte Restructuring Inc.ReceiverToolplas Systems Inc.ON · closed1 Jun – 31 Jul 2021•••Third Report of the Receiver
Rose BrownAdministrator · officers of the court · staffDeloitte Restructuring Inc.ReceiverInnovative Steam Technologies et al.ON · closed2 Nov 2018 – 31 Dec 2019•••Motion Record of Deloitte Restructuring - returnable…
Solutions Corp. ServicesMT Clerk · officers of the court · staffDeloitte Restructuring Inc.MonitorNorth American Fur Auctions Inc.ON24 Oct 2019 – 30 Jun 2020•••Fourth Report of the Monitor .pdf
Rose BrownTrust Administrator · officers of the court · staffDeloitte Restructuring Inc.ReceiverGolden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed1 Nov 2021 – 31 Mar 2024•••Eleventh Report to Court
Rose BrownTrust Administrator · officers of the court · staffDeloitte Restructuring Inc.ReceiverGolden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed25 Aug 2020 – 29 Jan 2021•••Motion Record of the Receiver returnable March 19, 2021.pdf
Myles HunsbergerParaprofessional · officers of the court · staffDeloitte Restructuring Inc.MonitorNorth American Fur Auctions Inc.ON24 Oct 2019 – 30 Jun 2020•••Fourth Report of the Monitor .pdf
Rose BrownAdministrator · officers of the court · staffDeloitte Restructuring Inc.TrusteeMaple Financial Group Inc. and Maple Futures Corp.ON · closed•••Motion Record of the Trustee (Motion Returnable May 23,…
Samantha Lynn TibbelAdministrator · officers of the court · staffDeloitte Restructuring Inc.TrusteeMaple Financial Group Inc. and Maple Futures Corp.ON · closed•••Motion Record of the Trustee (Motion Returnable May 23,…
Rose BrownTrust Administration · officers of the court · staffDeloitte Restructuring Inc.ReceiverNational Telecommunications Inc.ON · closed16 May – 5 Jun 2015•••First Report to Court - Exhibit F to I
Rose BrownTrust Administrator · officers of the court · staffDeloitte Restructuring Inc.ReceiverGolden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed20 Jun – 25 Aug 2020•••Motion Record of the Receiver returnable March 19, 2021.pdf
Rose BrownTrust Administrator · officers of the court · staffDeloitte Restructuring Inc.ReceiverGolden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed1 Jan – 19 Jun 2020•••Motion Record of the Receiver returnable March 19, 2021.pdf
Ashley KeeneTrust Administrator · officers of the court · staffDeloitte Restructuring Inc.ReceiverGolden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed12 Nov – 31 Dec 2019•••Motion Record of the Receiver returnable March 19, 2021.pdf
Rose BrownTrust Administrator · officers of the court · staffDeloitte Restructuring Inc.ReceiverGolden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed12 Nov – 31 Dec 2019•••Motion Record of the Receiver returnable March 19, 2021.pdf
Ashley KeeneTrust Administrator · officers of the court · staffDeloitte Restructuring Inc.ReceiverGolden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed1 Sep – 8 Nov 2019•••Motion Record of the Receiver returnable March 19, 2021.pdf
Rose BrownTrust Administrator · officers of the court · staffDeloitte Restructuring Inc.ReceiverGolden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed1 Sep – 8 Nov 2019•••Motion Record of the Receiver returnable March 19, 2021.pdf
Rose BrownAdministrator · officers of the court · staffDeloitte Restructuring Inc.ReceiverArc Productions Ltd.ON · closed1 Feb – 28 Feb 2017•••Motion Record of the Receiver - (returnable April 18,…
Cecilia FariaAdministrator · officers of the court · staffDeloitte Restructuring Inc.ReceiverArc Productions Ltd.ON · closed1 Nov 2016 – 31 Jan 2017•••Motion Record of the Receiver - (returnable April 18,…
Rose BrownAdministrator · officers of the court · staffDeloitte Restructuring Inc.ReceiverArc Productions Ltd.ON · closed1 Nov 2016 – 31 Jan 2017•••Motion Record of the Receiver - (returnable April 18,…
Rose BrownTrust Administration · officers of the court · staffDeloitte Restructuring Inc.ReceiverRose of Sharon (Ontario) Retirement CommunityON · closed1 Nov – 31 Dec 2013•••Fee Affidavit for Deloitte Restructuring Inc.
Beverly GallagherAdministration · officers of the court · staffDeloitte Restructuring Inc.ReceiverCanada Fluorspar (NL) Inc. ("CFNI")NL · closed25 Mar – 29 Jul 2022•••First Report dated September 16, 2022
Denise LeeAdministration · officers of the court · staffDeloitte Restructuring Inc.ReceiverCanada Fluorspar (NL) Inc. ("CFNI")NL · closed25 Mar – 29 Jul 2022•••First Report dated September 16, 2022
Beverly GallagherAdministration · officers of the court · staffDeloitte Restructuring Inc.ReceiverCanada Fluorspar (NL) Inc. ("CFNI")NL · closed25 Mar – 29 Apr 2022•••First Report dated September 16, 2022
Denise LeeAdministration · officers of the court · staffDeloitte Restructuring Inc.ReceiverCanada Fluorspar (NL) Inc. ("CFNI")NL · closed25 Mar – 29 Apr 2022•••First Report dated September 16, 2022
Beverly GallagherAdminstration · officers of the court · staffDeloitte Restructuring Inc.MonitorBritish Bazaar and British ConfectioneryNL · closed13 May – 24 May 2019•••Third Report of the Monitor
Beverly GallagherAdminstration · officers of the court · staffDeloitte Restructuring Inc.MonitorBritish Bazaar and British ConfectioneryNL · closed29 Apr – 10 May 2019•••Third Report of the Monitor
Beverly GallagherAdministration · officers of the court · staffDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed1 Jun – 31 Jul 2017•••Tenth Report of Monitor
Beverly GallagherAdministration · officers of the court · staffDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed1 May – 31 May 2017•••Tenth Report of Monitor
Stephanie HiltonAdminstration · officers of the court · staffDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed1 May – 31 May 2017•••Tenth Report of Monitor
Beverly GallagherAdministration · officers of the court · staffDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed1 Apr – 30 Apr 2017•••Tenth Report of Monitor
Beverly GallagherAdministration · officers of the court · staffDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed25 Feb – 31 Mar 2017•••Tenth Report of Monitor
Beverly GallagherAdministration · officers of the court · staffDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed11 Feb – 24 Feb 2017•••Tenth Report of Monitor
Laura BowserAdministration · officers of the court · staffDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed11 Feb – 24 Feb 2017•••Tenth Report of Monitor
Beverly GallagherAdministration · officers of the court · staffDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed31 Jan – 10 Feb 2017•••Tenth Report of Monitor
Beverly GallagherAdministration · officers of the court · staffDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed18 Jan – 31 Jan 2017•••Tenth Report of Monitor
Beverly GallagherAdministration · officers of the court · staffDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed14 Nov – 9 Dec 2016•••Tenth Report of Monitor
Beverly GallagherAdministration · officers of the court · staffDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed19 Sep – 10 Oct 2016•••Tenth Report of Monitor
Katherine BaileyAdministration · officers of the court · staffDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed12 Sep – 16 Sep 2016•••Tenth Report of Monitor
Beverly GallagherAdministration · officers of the court · staffDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed28 Jun – 9 Sep 2016•••Tenth Report of 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.