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 moreOfficers of the court
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.
| Person | Firm | Case | Period | Rate ▲ | Source |
|---|---|---|---|---|---|
| Jacob ArmstrongStaff Accountant · officers of the court · associate | Ernst & Young Inc.Receiver | 5409676 Manitoba Ltd and Polar Bear Properties LtdMB | to 20 Oct 2022 | ••• | Second Report of the Receiver dated October 20, 2022 |
| Beverly GallagherAdministration · officers of the court · staff | Deloitte Restructuring Inc.Receiver | Canada Fluorspar (NL) Inc. ("CFNI")NL · closed | 25 Mar – 29 Jul 2022 | ••• | First Report dated September 16, 2022 |
| Denise LeeAdministration · officers of the court · staff | Deloitte Restructuring Inc.Receiver | Canada Fluorspar (NL) Inc. ("CFNI")NL · closed | 25 Mar – 29 Jul 2022 | ••• | First Report dated September 16, 2022 |
| Beverly GallagherAdministration · officers of the court · staff | Deloitte Restructuring Inc.Receiver | Canada Fluorspar (NL) Inc. ("CFNI")NL · closed | 25 Mar – 29 Apr 2022 | ••• | First Report dated September 16, 2022 |
| Denise LeeAdministration · officers of the court · staff | Deloitte Restructuring Inc.Receiver | Canada Fluorspar (NL) Inc. ("CFNI")NL · closed | 25 Mar – 29 Apr 2022 | ••• | First Report dated September 16, 2022 |
| Beverly Gallagher | Deloitte Restructuring Inc.Receiver | Civic Homes LimitedNS · closed | 1 Nov – 31 Dec 2020 | ••• | Affidavit of James Foran |
| Beverly GallagherAdminstration · officers of the court · staff | Deloitte Restructuring Inc.Monitor | British Bazaar and British ConfectioneryNL · closed | 13 May – 24 May 2019 | ••• | Third Report of the Monitor |
| Beverly GallagherAdminstration · officers of the court · staff | Deloitte Restructuring Inc.Monitor | British Bazaar and British ConfectioneryNL · closed | 29 Apr – 10 May 2019 | ••• | Third Report of the Monitor |
| Beverly GallagherAdministration · officers of the court · staff | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 1 Jun – 31 Jul 2017 | ••• | Tenth Report of Monitor |
| Beverly GallagherAdministration · officers of the court · staff | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 1 May – 31 May 2017 | ••• | Tenth Report of Monitor |
| Stephanie HiltonAdminstration · officers of the court · staff | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 1 May – 31 May 2017 | ••• | Tenth Report of Monitor |
| Beverly GallagherAdministration · officers of the court · staff | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 1 Apr – 30 Apr 2017 | ••• | Tenth Report of Monitor |
| Beverly GallagherAdministration · officers of the court · staff | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 25 Feb – 31 Mar 2017 | ••• | Tenth Report of Monitor |
| Beverly GallagherAdministration · officers of the court · staff | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 11 Feb – 24 Feb 2017 | ••• | Tenth Report of Monitor |
| Laura BowserAdministration · officers of the court · staff | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 11 Feb – 24 Feb 2017 | ••• | Tenth Report of Monitor |
| Beverly GallagherAdministration · officers of the court · staff | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 31 Jan – 10 Feb 2017 | ••• | Tenth Report of Monitor |
| Beverly GallagherAdministration · officers of the court · staff | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 18 Jan – 31 Jan 2017 | ••• | Tenth Report of Monitor |
| Beverly GallagherAdministration · officers of the court · staff | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 14 Nov – 9 Dec 2016 | ••• | Tenth Report of Monitor |
| Beverly GallagherAdministration · officers of the court · staff | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 19 Sep – 10 Oct 2016 | ••• | Tenth Report of Monitor |
| Katherine BaileyAdministration · officers of the court · staff | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 12 Sep – 16 Sep 2016 | ••• | Tenth Report of Monitor |
| Beverly GallagherAdministration · officers of the court · staff | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 28 Jun – 9 Sep 2016 | ••• | Tenth Report of Monitor |
| Chris NicholsLaw Clerk · counsel · clerk | Gowling Lafleur Henderson LLPReceiver's counsel | Rose of Sharon (Ontario) Retirement CommunityON · closed | 31 Dec 2013 – 31 Dec 2014 | ••• | Peoples-Fee Affidavit of C. Stanek Sworn February 26, 2015… |
| Chris Nichols | Gowling WLG (Canada) LLPCounsel, client not stated | Siljon Investments Inc. and Siljon Far Hills Ltd.ON · closed | — | ••• | Motion Record dated December 13, 2019 Vol 1 |
| N. MammolitiEstate Technician · officers of the court · staff | Rosen Goldberg Inc.Receiver | 1000038049 Ontario Inc. & 2504715 Ontario Inc.ON | 13 Jan 2025 – 3 Mar 2026 | ••• | Motion Record of Receiver-Part 2 |
| Joseph SmithTax Intern · officers of the court · staff | Baker Newman & Noyes, LLCTrustee | Montreal Maine & Atlantic Canada Co.QC | 1 Oct 2014 – 9 Oct 2015 | ••• | Third Interim Application for Compensation for Baker Newman… |
| Meghan ElliottTax Intern · officers of the court · staff | Baker Newman & Noyes, LLCTrustee | Montreal Maine & Atlantic Canada Co.QC | 1 Oct 2014 – 9 Oct 2015 | ••• | Third Interim Application for Compensation for Baker Newman… |
| Daphna CherniakEstate Administrator · officers of the court · staff | Albert Gelman Inc.Receiver | Abingdon Meat Packers Limited and DeSimone Investments LimitedON | — | ••• | Motion record returnable January 26, 2016 (Part 4 of 4) |
| P. Leblanc | The Fuller Landau Group Inc.Interim receiver | Almadi Enterprises Inc. o/a Suzuki of PickeringON | 12 Dec 2012 – 28 Feb 2013 | ••• | Deemed Discharge Notice |
| Jenny ForgieLaw Clerk · counsel · clerk | (firm not named)Capacity not stated | Bondfield Construction Company LimitedON | — | ••• | Motion Record of John Aquino and 2304288 Ontario Inc. (Part… |
| Neesa CravenLaw Clerk · counsel · clerk | (firm not named)Capacity not stated | Bondfield Construction Company LimitedON | — | ••• | Motion Record of John Aquino and 2304288 Ontario Inc. (Part… |
| Amanda PriceLegal Assistant · counsel · clerk | Duncan & Craig LLPReceiver's counsel | Squamish JV Ltd.BC · closed | — | ••• | Receivers Third Report to the Court |
| Dannis Yang | DLA Piper (Canada) LLPReceiver's counsel | PolyCan Health Centre (Canada) Inc.BC · closed | to 11 Mar 2025 | ••• | Affidavit #1 of C. Brousson dated March 17, 2025 |
| Dannis Yang | DLA Piper (Canada) LLPMonitor's counsel | CanWest Aerospace Inc.BC | 16 Mar 2023 – 31 Aug 2024 | ••• | Affidavit #1 of Dannis Yang |
| Dannis Yang | DLA Piper (Canada) LLPMonitor's counsel | CanWest Aerospace Inc.BC | 16 Mar 2023 – 31 May 2024 | ••• | Affidavit #1 of Colin Brousson |
| Sabrina RiveraSupport Staff · officers of the court · staff | MNP Ltd.Receiver | Squamish JV Ltd.BC · closed | — | ••• | Receiver’s Fourth and Final Report (entered) |
| Sheila RussellSupport Staff · officers of the court · staff | MNP Ltd.Receiver | Squamish JV Ltd.BC · closed | — | ••• | Receiver’s Fourth and Final Report (entered) |
| Jai BacchusAdministrator · officers of the court · staff | Harris & Partners Advisory Inc.Receiver | Planswell Corp.ON · closed | 17 Mar – 17 Jun 2026 | ••• | Motion Record 14-July-2026 |
| C. McKayAdministrator · officers of the court · staff | PricewaterhouseCoopers Inc.Receiver | Infinity Dental South, Omar Nsair Professional Corporation, Hussien Nsair Professional Corporation, and Infinity Dental LtdAB · closed | 15 May 2020 – 15 Oct 2021 | ••• | Infinity Dental Group Fourth Court Report Dated January 10,… |
| Jason DiFrusciaAssociate · called 2021 | Harrison Pensa LLPTrustee's counsel | Sirius Concrete Inc.ON | 1 Oct 2019 – 8 Oct 2021 | ••• | Motion Record - 5 th Report - 25-OCT-2021 |
| Jonathan MahoneyAssociate · called 2020 | Harrison Pensa LLPTrustee's counsel | Sirius Concrete Inc.ON | 1 Oct 2019 – 8 Oct 2021 | ••• | Motion Record - 5 th Report - 25-OCT-2021 |
| Justin LarsonStudents · counsel · clerk | Harrison Pensa LLPTrustee's counsel | Sirius Concrete Inc.ON | 1 Oct 2019 – 8 Oct 2021 | ••• | Motion Record - 5 th Report - 25-OCT-2021 |
| Amanda SimisterLegal Assistant · counsel · clerk | Lawson Lundell LLPReceiver's counsel | Grabhers Last Stand Bison Ranch Ltd.BC · closed | to 28 Oct 2020 | ••• | Affidavit No. 1 of K. Robertson, filed November 3, 2020 |
| Annette F. DyeParalegal · counsel · clerk | Buchanan Ingersoll & Rooney PCCapacity not stated | Nortel Networks CorporationON | 1 Aug 2018 – 31 Aug 2019 | ••• | Motion Record rePassing of Accounts, returnable |
| Michele SzynkarukArticling Student · counsel · clerk | Miller Thomson LLPCounsel, client not stated | Banwell Development Corporation and Royal Timbers Inc.ON · closed | to 31 Jul 2019 | ••• | Motion Record Feb 26 20 re Thirteenth Report - Part 4 of 4 |
| Annie Legate-WolfeStudents · counsel · clerk | Harrison Pensa LLPTrustee's counsel | Sirius Concrete Inc.ON | 4 Mar – 22 Jul 2019 | ••• | Order dated April 2, 2019 |
| Hayden TrbizanStudents · counsel · clerk | Harrison Pensa LLPTrustee's counsel | Sirius Concrete Inc.ON | 4 Mar – 22 Jul 2019 | ••• | Order dated April 2, 2019 |
| Jason DiFrusciaStudents · counsel · clerk | Harrison Pensa LLPTrustee's counsel | Sirius Concrete Inc.ON | 4 Mar – 22 Jul 2019 | ••• | Order dated April 2, 2019 |
| Logan BurnettStudents · counsel · clerk | Harrison Pensa LLPTrustee's counsel | Sirius Concrete Inc.ON | 4 Mar – 22 Jul 2019 | ••• | Order dated April 2, 2019 |
| Thomas MastersonStudents · counsel · clerk | Harrison Pensa LLPTrustee's counsel | Sirius Concrete Inc.ON | 4 Mar – 22 Jul 2019 | ••• | Order dated April 2, 2019 |
| Sharry MurphyAccounting, Tax and Other Support | The Fuller Landau Group Inc.Receiver | 2373687 Ontario Inc.ON | to 31 Mar 2019 | ••• | Receiver's Motion Record (Volume V of V) |
What a bill looks likeBenchmarks
Measured across the recordThe 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- KSV Restructuring Inc.354
- Deloitte Restructuring Inc.191
- MNP Ltd.182
- FTI Consulting Canada Inc.181
- Ernst & Young Inc.136
- Cassels Brock & Blackwell LLP129
- BDO Canada Limited122
- Aird & Berlis LLP103
- Alvarez & Marsal Canada Inc.91
- PricewaterhouseCoopers Inc.74
- Grant Thornton Limited67
- Dentons Canada LLP62
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.