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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150 of 70 stated rates · Ernst & Young Inc.
PersonFirmCasePeriodRate Source
Natasha MacParlandcalled 1999Ernst & Young Inc.ReceiverCanadian Motor Freight Ltd.ON•••Bill of Costs of the Receiver
Natasha MacParlandcalled 1999Ernst & Young Inc.ReceiverCanadian Motor Freight Ltd.ON•••Bill of Costs of the Receiver
Natasha MacParlandcalled 1999Ernst & Young Inc.ReceiverCanadian Motor Freight Ltd.ON•••Bill of Costs of the Receiver
Chenyang Licalled 2017Ernst & Young Inc.ReceiverCanadian Motor Freight Ltd.ON•••Bill of Costs of the Receiver
Chenyang Licalled 2017Ernst & Young Inc.ReceiverCanadian Motor Freight Ltd.ON•••Bill of Costs of the Receiver
Chenyang Licalled 2017Ernst & Young Inc.ReceiverCanadian Motor Freight Ltd.ON•••Bill of Costs of the Receiver
Sharon HamiltonErnst & Young Inc.ReceiverCanadian Motor Freight Ltd.ON•••Bill of Costs of the Receiver
Sharon HamiltonErnst & Young Inc.ReceiverCanadian Motor Freight Ltd.ON•••Bill of Costs of the Receiver
Sharon HamiltonErnst & Young Inc.ReceiverCanadian Motor Freight Ltd.ON•••Bill of Costs of the Receiver
Matthew Howecalled 2017Ernst & Young Inc.ReceiverCanadian Motor Freight Ltd.ON•••Bill of Costs of the Receiver
Matthew Howecalled 2017Ernst & Young Inc.ReceiverCanadian Motor Freight Ltd.ON•••Bill of Costs of the Receiver
Matt McCullochErnst & Young Inc.ReceiverLeon Mfg. Company Inc. and Ram Industries Inc.SK · closedto 14 Feb 2025•••Receiver's Second Report (1 of 3)
Matt McCullochErnst & Young Inc.ReceiverSpecial D Baking Ltd. and Land Assembly Company (Edmonton) Ltd.ABto 3 Oct 2025•••Fee Affidavit (Filed)
Matt McCullochErnst & Young Inc.ReceiverSpecial D Baking Ltd. and Land Assembly Company (Edmonton) Ltd.AB17 Jun – 5 Sep 2025•••Affidavit of Karen Zahacy (Filed)
Matt McCullochErnst & Young Inc.ReceiverSpecial D Baking Ltd. and Land Assembly Company (Edmonton) Ltd.AB9 Aug – 5 Sep 2025•••Third Report of the Receiver (Filed)
David SaldanhaSenior Vice-President · officers of the court · partnerErnst & Young Inc.Receiver2735447 Ontario Inc (known as Rosehill) - Court Appointed ReceiverON · closed28 Oct 2023 – 24 Jan 2025•••Motion Record returnable, April 11, 2025
Jeffrey KerbelSenior Vice-President · officers of the court · partnerErnst & Young Inc.Receiver2735447 Ontario Inc (known as Rosehill) - Court Appointed ReceiverON · closed28 Oct 2023 – 24 Jan 2025•••Motion Record returnable, April 11, 2025
Allen YaoPartner/Senior Vice President · officers of the court · partnerErnst & Young Inc.ReceiverHano Investment Ltd.ON23 Sep – 28 Nov 2025•••First Report of the Receiver dated December 11, 2025
Michael HayesPartnerErnst & Young Inc.ReceiverHano Investment Ltd.ON23 Sep – 28 Nov 2025•••First Report of the Receiver dated December 11, 2025
Allen YaoErnst & Young Inc.ReceiverCanadian Motor Freight Ltd.ON•••Bill of Costs of the Receiver
Allen YaoErnst & Young Inc.ReceiverCanadian Motor Freight Ltd.ON•••Bill of Costs of the Receiver
Allen YaoErnst & Young Inc.ReceiverCanadian Motor Freight Ltd.ON•••Bill of Costs of the Receiver
Jeffrey KerbelErnst & Young Inc.ReceiverCanadian Motor Freight Ltd.ON•••Bill of Costs of the Receiver
Jeffrey KerbelErnst & Young Inc.ReceiverCanadian Motor Freight Ltd.ON•••Bill of Costs of the Receiver
Jeffrey KerbelErnst & Young Inc.ReceiverCanadian Motor Freight Ltd.ON•••Bill of Costs of the Receiver
Edmund YauVice-President · officers of the court · directorErnst & Young Inc.Receiver2735447 Ontario Inc (known as Rosehill) - Court Appointed ReceiverON · closed28 Oct 2023 – 24 Jan 2025•••Motion Record returnable, April 11, 2025
Alexander MayErnst & Young Inc.ReceiverSpecial D Baking Ltd. and Land Assembly Company (Edmonton) Ltd.ABto 3 Oct 2025•••Fee Affidavit (Filed)
Dan McCullochErnst & Young Inc.ReceiverSpecial D Baking Ltd. and Land Assembly Company (Edmonton) Ltd.ABto 3 Oct 2025•••Fee Affidavit (Filed)
Evan MacKinnonErnst & Young Inc.ReceiverSpecial D Baking Ltd. and Land Assembly Company (Edmonton) Ltd.ABto 3 Oct 2025•••Fee Affidavit (Filed)
Alexander MayErnst & Young Inc.ReceiverSpecial D Baking Ltd. and Land Assembly Company (Edmonton) Ltd.AB9 Aug – 5 Sep 2025•••Third Report of the Receiver (Filed)
Alexander MayErnst & Young Inc.ReceiverSpecial D Baking Ltd. and Land Assembly Company (Edmonton) Ltd.AB17 Jun – 5 Sep 2025•••Affidavit of Karen Zahacy (Filed)
Dan McCullochErnst & Young Inc.ReceiverSpecial D Baking Ltd. and Land Assembly Company (Edmonton) Ltd.AB9 Aug – 5 Sep 2025•••Third Report of the Receiver (Filed)
Dan McCullochErnst & Young Inc.ReceiverSpecial D Baking Ltd. and Land Assembly Company (Edmonton) Ltd.AB17 Jun – 5 Sep 2025•••Affidavit of Karen Zahacy (Filed)
Evan MacKinnonErnst & Young Inc.ReceiverSpecial D Baking Ltd. and Land Assembly Company (Edmonton) Ltd.AB9 Aug – 5 Sep 2025•••Third Report of the Receiver (Filed)
Evan MacKinnonErnst & Young Inc.ReceiverSpecial D Baking Ltd. and Land Assembly Company (Edmonton) Ltd.AB17 Jun – 5 Sep 2025•••Affidavit of Karen Zahacy (Filed)
Dan McCullochErnst & Young Inc.ReceiverLeon Mfg. Company Inc. and Ram Industries Inc.SK · closedto 14 Feb 2025•••Receiver's Second Report (1 of 3)
Evan MacKinnonErnst & Young Inc.ReceiverLeon Mfg. Company Inc. and Ram Industries Inc.SK · closedto 14 Feb 2025•••Receiver's Second Report (1 of 3)
Karen ZahacyErnst & Young Inc.ReceiverSpecial D Baking Ltd. and Land Assembly Company (Edmonton) Ltd.ABto 3 Oct 2025•••Fee Affidavit (Filed)
Serena DanielsErnst & Young Inc.ReceiverSpecial D Baking Ltd. and Land Assembly Company (Edmonton) Ltd.ABto 3 Oct 2025•••Fee Affidavit (Filed)
Karen ZahacyErnst & Young Inc.ReceiverSpecial D Baking Ltd. and Land Assembly Company (Edmonton) Ltd.AB9 Aug – 5 Sep 2025•••Third Report of the Receiver (Filed)
Karen ZahacyErnst & Young Inc.ReceiverSpecial D Baking Ltd. and Land Assembly Company (Edmonton) Ltd.AB17 Jun – 5 Sep 2025•••Affidavit of Karen Zahacy (Filed)
Serena DanielsErnst & Young Inc.ReceiverSpecial D Baking Ltd. and Land Assembly Company (Edmonton) Ltd.AB17 Jun – 5 Sep 2025•••Affidavit of Karen Zahacy (Filed)
Serena DanielsErnst & Young Inc.ReceiverSpecial D Baking Ltd. and Land Assembly Company (Edmonton) Ltd.AB9 Aug – 5 Sep 2025•••Third Report of the Receiver (Filed)
Robert SwordErnst & Young Inc.ReceiverLeon Mfg. Company Inc. and Ram Industries Inc.SK · closedto 14 Feb 2025•••Receiver's Second Report (1 of 3)
Hazem IsmailErnst & Young Inc.ReceiverLeon Mfg. Company Inc. and Ram Industries Inc.SK · closedto 14 Feb 2025•••Receiver's Second Report (1 of 3)
Serena DanielsErnst & Young Inc.ReceiverLeon Mfg. Company Inc. and Ram Industries Inc.SK · closedto 14 Feb 2025•••Receiver's Second Report (1 of 3)
Tanner ClarksonErnst & Young Inc.ReceiverLeon Mfg. Company Inc. and Ram Industries Inc.SK · closedto 14 Feb 2025•••Receiver's Second Report (1 of 3)
Kevin ZhangErnst & Young Inc.ReceiverLeon Mfg. Company Inc. and Ram Industries Inc.SK · closedto 14 Feb 2025•••Receiver's Second Report (1 of 3)
Mark ShtayErnst & Young Inc.ReceiverLeon Mfg. Company Inc. and Ram Industries Inc.SK · closedto 14 Feb 2025•••Receiver's Second Report (1 of 3)
Paul LimErnst & Young Inc.ReceiverLeon Mfg. Company Inc. and Ram Industries Inc.SK · closedto 14 Feb 2025•••Receiver's Second Report (1 of 3)

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.