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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101150 of 378 stated rates
PersonFirmCasePeriodRate Source
James SaxtonSenior Manager · officers of the court · directorGrant Thornton LimitedReceiverUnited Earth Group et. al.BCto 30 Apr 2026•••Affidavit #1 of Mark Wentzell filed August 26, 2026
Peter NaumisSenior Manager · officers of the court · directorBDO Canada LimitedReceiver11517945 Canada Inc.ON15 Jan – 31 Jul 2026•••First Report to Court
Stephanie BurrowesSenior Manager · officers of the court · directorBDO Canada LimitedReceiver11517945 Canada Inc.ON15 Jan – 31 Jul 2026•••First Report to Court
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
Paul LimSenior Vice President · officers of the court · partnerAlixPartners Restructuring, Inc.ReceiverANS 1993 Ltd., 1416452 Alberta Ltd., 2242246 Alberta Ltd., 2308213 Alberta Ltd., 786 N and S Enterprises Ltd. and P & N Development Ltd.AB8 Jun – 31 Jul 2026•••Fee Affidavit dated August 4, 2026
Tessa Chirico'staSenior Consultant · officers of the court · associateFTI Consulting Canada Inc.ReceiverManna Industrial FundBC · closedto 28 Feb 2026•••Affidavit #1 of T. Powell
Tessa ChiricostaSenior Consultant · officers of the court · associateFTI Consulting Canada Inc.ReceiverMaskeen (Carvolth) Limited Partnership, its general partner Maskeen (Carvolth) GP Inc., and the bare trustee Carvolth 86th Avenue Lands Ltd.BC · closedto 28 Feb 2026•••Affidavit #1 of T. Powell
Tessa ChiricostaSenior Consultant · officers of the court · associateFTI Consulting Canada Inc.ReceiverMaskeen (Carvolth) Limited Partnership, its general partner Maskeen (Carvolth) GP Inc., and the bare trustee Carvolth 86th Avenue Lands Ltd.BC · closedto 31 Jan 2026•••Affidavit #1 of T. Powell
Tessa ChiricostaSenior Consultant · officers of the court · associateFTI Consulting Canada Inc.ReceiverManna Industrial FundBC · closedto 31 Jan 2026•••Affidavit #1 of T. Powell
Jason EckfordVice President · officers of the court · directorMNP Ltd.ReceiverTAM Management Corp.BC•••Affidavit #1 of Jason Eckford
Philip McCourtRetired Partner · officers of the court · partnerGrant Thornton LimitedReceiverUnited Earth Group et. al.BCto 30 Apr 2026•••Affidavit #1 of Mark Wentzell filed August 26, 2026
Jason EckfordSenior Vice President · officers of the court · partnerMNP Ltd.ReceiverTAM Management Corp.BC1 Oct 2025 – 19 Aug 2026•••Affidavit #1 of Jason Eckford
Steven BarlottMNP Ltd.ReceiverCastlewood Care Homes Inc.AB29 Oct 2024 – 20 Feb 2026•••Receiver's Second Report to Court
Andrew PappelManagerMNP Ltd.ReceiverMagnum Worldwide Holdings Inc. and Magnum Nutraceuticals Inc.ON · closedto 12 Feb 2026•••Motion Record of MNP Ltd. - Receiver
Maha ShahManagerAlixPartners Restructuring, Inc.Receiver2597427 Alberta Ltd.AB · closed27 Feb – 30 Jun 2026•••First Report of the Receiver dated July 6, 2026
Priya RamanSenior Manager · officers of the court · directorFairhaven Advisory Inc.ReceiverKestrel Industrial Group Inc.AB12 Mar – 30 Jun 2026•••Third report of the receiver
Joshua HarrisLicensed Insolvency Trustee · officers of the court · partnerHarris & Partners Advisory Inc.ReceiverPlanswell Corp.ON · closed17 Mar – 17 Jun 2026•••Motion Record 14-July-2026
Arpana PanditManagerDeloitte Restructuring Inc.ReceiverBrook Restoration Ltd., E G Rest Acres Ltd., and Swinfin Properties Inc.ON · closed8 Dec 2025 – 18 Feb 2026•••Motion 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 2026•••Motion 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 2026•••Motion 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 2026•••Motion 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 2026•••Motion 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 2026•••Motion 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 2026•••Motion 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 2026•••Motion Record 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
Arpana PanditManagerDeloitte Restructuring Inc.ReceiverBrook Restoration Ltd., E G Rest Acres Ltd., and Swinfin Properties Inc.ON · closed19 Jan – 3 Feb 2026•••Motion Record of the receiver
Maha ShahManagerAlixPartners Restructuring, Inc.Receiver2597427 Alberta Ltd.AB · closed•••Fee Affidavit of J. Knight sworn July 6, 2026
Karen ZahacyDirectorErnst & Young Inc.Receiver5 Star Operations Holding Ltd. et alAB•••Supplement to The Receiver's First Report
Gordon BrownVice President · officers of the court · directorMNP Ltd.ReceiverTAM Management Corp.BC1 Oct 2025 – 19 Aug 2026•••Affidavit #1 of Jason Eckford
Gordon BrownVice President · officers of the court · directorMNP Ltd.ReceiverTAM Management Corp.BC1 Mar – 19 Aug 2026•••Affidavit #1 of Jason Eckford
Jason EckfordVice President · officers of the court · directorMNP Ltd.ReceiverTAM Management Corp.BC1 Mar – 19 Aug 2026•••Affidavit #1 of Jason Eckford
Gordon BrownVice President · officers of the court · directorMNP Ltd.ReceiverDelta Golf Course (2015) Ltd.BC · closed15 Dec 2025 – 30 Apr 2026•••Receiver's Second Report to Court
Gordon BrownVice President · officers of the court · directorMNP Ltd.ReceiverDelta Golf Course (2015) Ltd.BC · closed1 Feb – 30 Apr 2026•••Receiver's Second Report to Court
Gordon BrownVice President · officers of the court · directorMNP Ltd.ReceiverDelta Golf Course (2015) Ltd.BC · closed15 Dec 2025 – 31 Jan 2026•••Receiver's Second Report to Court
Ben LuderManagerKSV Restructuring Inc.ReceiverAxiom Real Time Metrics Inc.ON•••Motion Record of the Receiver returnable February 27, 2026
Tony TrifunovicManagerKSV Restructuring Inc.ReceiverAxiom Real Time Metrics Inc.ON•••Motion Record of the Receiver returnable February 27, 2026
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
Maha ShahManagerKSV Restructuring Inc.ReceiverAxiom Real Time Metrics Inc.ON•••Motion Record of the Receiver returnable February 27, 2026
Janet SekhriCozen O'ConnorReceiverWynn Realty CorporationON•••Supplement to the First Report of the Receiver dated March…
Steven GoldbergConsultant LIT CPA · officers of the court · partnerRosen Goldberg Inc.Receiver1000038049 Ontario Inc. & 2504715 Ontario Inc.ON13 Jan 2025 – 3 Mar 2026•••Motion Record of Receiver-Part 2
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
Nelson AllanCroweReceiverColumbia St. Liquor Store Inc., 0765399 B.C. Ltd. and 1233538 B.C. Ltd.BC · closed•••Filed Supplemental Report to the Second Report of the…
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
Ian PenneyJanes & Noseworthy Ltd.Receiver15132738 Canada Inc., the owner and operator of the Stephenville International AirportNLfrom 9 Jan 2026•••Fifth Report of the Receiver
Dilina LallaniCozen O'ConnorReceiverWynn Realty CorporationON•••Supplement to the First Report of the Receiver dated March…
Carolina BautistaSenior Consultant · officers of the court · associateMNP Ltd.Receiver1043569 Alberta Ltd.AB21 Jan – 31 May 2026•••Receiver's First Report to Court

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.