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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146 of 46 stated rates · Ernst & Young Inc.
PersonFirmCasePeriodRate Source
Matt McCullochSenior VicePresident · officers of the court · partnerErnst & Young Inc.ReceiverSpecial D Baking Ltd. and Land Assembly Company (Edmonton) Ltd.AB4 Oct 2025 – 13 Feb 2026•••Affidavit of Fees - Karen Zahacy
Matt McCullochPartnerErnst & Young Inc.Receiver5 Star Operations Holding Ltd. et alAB•••Supplement to The Receiver's First Report
Sharon HamiltonPresident · officers of the court · partner · Turnaround and RestructuringErnst & 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
Matt McCullochErnst & Young Inc.ReceiverAmalgamated Heating Ltd. and 1451728 Alberta Ltd.AB•••Affidavit of Matt McCulloch
Matt McCullochSenior VicePresident · officers of the court · partnerErnst & Young Inc.ReceiverSpecial D Baking Ltd. and Land Assembly Company (Edmonton) Ltd.AB4 Oct 2025 – 13 Feb 2026•••Affidavit of Fees - Karen Zahacy
Allen YaoSenior Vice President · officers of the court · partner · Turnaround and RestructuringErnst & 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
Dave CaballesPartner · 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
Dan McCullochVice President · officers of the court · directorErnst & Young Inc.ReceiverSpecial D Baking Ltd. and Land Assembly Company (Edmonton) Ltd.AB4 Oct 2025 – 13 Feb 2026•••Affidavit of Fees - Karen Zahacy
Dan McCullochSenior Director · officers of the court · directorErnst & Young Inc.Receiver5 Star Operations Holding Ltd. et alAB•••Supplement to The Receiver's First Report
Evan MacKinnonSenior Director · officers of the court · directorErnst & Young Inc.Receiver5 Star Operations Holding Ltd. et alAB•••Supplement to The Receiver's First Report
Evan MackinninSenior Director · officers of the court · directorErnst & Young Inc.Receiver5 Star Operations Holding Ltd. et alAB•••Supplement to The Receiver's First Report
James RosenthalSenior Manager · officers of the court · director · Transaction Real EstateErnst & 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
Dan McCullochVice President · officers of the court · directorErnst & Young Inc.ReceiverSpecial D Baking Ltd. and Land Assembly Company (Edmonton) Ltd.AB4 Oct 2025 – 13 Feb 2026•••Affidavit of Fees - Karen Zahacy
Karen ZahacyDirectorErnst & Young Inc.ReceiverSpecial D Baking Ltd. and Land Assembly Company (Edmonton) Ltd.AB4 Oct 2025 – 13 Feb 2026•••Affidavit of Fees - Karen Zahacy
Serena DanielsDirectorErnst & Young Inc.ReceiverSpecial D Baking Ltd. and Land Assembly Company (Edmonton) Ltd.AB4 Oct 2025 – 13 Feb 2026•••Affidavit of Fees - Karen Zahacy
Karen ZahacyDirectorErnst & Young Inc.Receiver5 Star Operations Holding Ltd. et alAB•••Supplement to The Receiver's First Report
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
Karen ZahacyDirectorErnst & Young Inc.ReceiverSpecial D Baking Ltd. and Land Assembly Company (Edmonton) Ltd.AB4 Oct 2025 – 13 Feb 2026•••Affidavit of Fees - Karen Zahacy
Serena DanielsDirectorErnst & Young Inc.ReceiverSpecial D Baking Ltd. and Land Assembly Company (Edmonton) Ltd.AB4 Oct 2025 – 13 Feb 2026•••Affidavit of Fees - Karen Zahacy
Karen ZahacyErnst & Young Inc.ReceiverAmalgamated Heating Ltd. and 1451728 Alberta Ltd.AB•••Affidavit of Matt McCulloch
Serena DanielsErnst & Young Inc.ReceiverAmalgamated Heating Ltd. and 1451728 Alberta Ltd.AB•••Affidavit of Matt McCulloch
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
Jessica MurrayParaprofessional · officers of the court · staffErnst & Young Inc.ReceiverSpecial D Baking Ltd. and Land Assembly Company (Edmonton) Ltd.AB4 Oct 2025 – 13 Feb 2026•••Affidavit of Fees - Karen Zahacy
Trina SorbaraConsultant · officers of the court · associateErnst & Young Inc.ReceiverSpecial D Baking Ltd. and Land Assembly Company (Edmonton) Ltd.AB4 Oct 2025 – 13 Feb 2026•••Affidavit of Fees - Karen Zahacy
Joe DodardConsultant · officers of the court · associateErnst & Young Inc.Receiver5 Star Operations Holding Ltd. et alAB•••Supplement to The Receiver's First Report
Trina SorbaraParaprofessional · officers of the court · staffErnst & Young Inc.Receiver5 Star Operations Holding Ltd. et alAB•••Supplement to The Receiver's First Report
Chavi AggarwalErnst & Young Inc.ReceiverAmalgamated Heating Ltd. and 1451728 Alberta Ltd.AB•••Affidavit of Matt McCulloch
Alison BrownSenior Staff · officers of the court · associate · 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
Cody LangSenior Staff · officers of the court · associate · 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
Matthew NananSenior Staff · officers of the court · associate · Turnaround and RestructuringErnst & 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
Jessica MurraryErnst & Young Inc.ReceiverAmalgamated Heating Ltd. and 1451728 Alberta Ltd.AB•••Affidavit of Matt McCulloch
Robert FergusonErnst & Young Inc.ReceiverAmalgamated Heating Ltd. and 1451728 Alberta Ltd.AB•••Affidavit of Matt McCulloch
Trina SorbaraErnst & Young Inc.ReceiverAmalgamated Heating Ltd. and 1451728 Alberta Ltd.AB•••Affidavit of Matt McCulloch
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
Jessica MurrayParaprofessional · officers of the court · staffErnst & Young Inc.ReceiverSpecial D Baking Ltd. and Land Assembly Company (Edmonton) Ltd.AB4 Oct 2025 – 13 Feb 2026•••Affidavit of Fees - Karen Zahacy
Trina SorbaraConsultant · officers of the court · associateErnst & Young Inc.ReceiverSpecial D Baking Ltd. and Land Assembly Company (Edmonton) Ltd.AB4 Oct 2025 – 13 Feb 2026•••Affidavit of Fees - Karen Zahacy
Ayush ShaStaff · Transaction Real EstateErnst & 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
Cam BearParaprofessional · officers of the court · staff · Turnaround and RestructuringErnst & 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
Donna HatfullParaprofessional · officers of the court · staff · Turnaround and RestructuringErnst & 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
Helia SeyedmazhariStaff · 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
Jeff Dale DuPlessisStaff · 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
Marites CarandangParaprofessional · officers of the court · staff · Turnaround and RestructuringErnst & 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
Robert FergusonParaprofessional · officers of the court · staff · Turnaround and RestructuringErnst & 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
Wilson ChanStaff · Turnaround and RestructuringErnst & 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
Edith MeiStaffErnst & Young Inc.Receiver5 Star Operations Holding Ltd. et alAB•••Supplement to The Receiver's First Report
Nick DiVincenzoIntern · officers of the court · staffErnst & Young Inc.Receiver5 Star Operations Holding Ltd. et alAB•••Supplement to The Receiver's First 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.