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 |
|---|---|---|---|---|---|
| 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 |
| Rose BrownTrust Administration · officers of the court · staff | Deloitte Restructuring Inc.Receiver | Rose of Sharon (Ontario) Retirement CommunityON · closed | 1 Nov – 31 Dec 2013 | ••• | Fee Affidavit for Deloitte Restructuring Inc. |
| Rose BrownTrust Administrator · officers of the court · staff | Deloitte Restructuring Inc.Receiver | Golden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed | 20 Jun – 25 Aug 2020 | ••• | Motion Record of the Receiver returnable March 19, 2021.pdf |
| Rose BrownTrust Administrator · officers of the court · staff | Deloitte Restructuring Inc.Receiver | Golden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed | 1 Jan – 19 Jun 2020 | ••• | Motion Record of the Receiver returnable March 19, 2021.pdf |
| Ashley KeeneTrust Administrator · officers of the court · staff | Deloitte Restructuring Inc.Receiver | Golden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed | 12 Nov – 31 Dec 2019 | ••• | Motion Record of the Receiver returnable March 19, 2021.pdf |
| Rose BrownTrust Administrator · officers of the court · staff | Deloitte Restructuring Inc.Receiver | Golden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed | 12 Nov – 31 Dec 2019 | ••• | Motion Record of the Receiver returnable March 19, 2021.pdf |
| Ashley KeeneTrust Administrator · officers of the court · staff | Deloitte Restructuring Inc.Receiver | Golden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed | 1 Sep – 8 Nov 2019 | ••• | Motion Record of the Receiver returnable March 19, 2021.pdf |
| Rose BrownTrust Administrator · officers of the court · staff | Deloitte Restructuring Inc.Receiver | Golden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed | 1 Sep – 8 Nov 2019 | ••• | Motion Record of the Receiver returnable March 19, 2021.pdf |
| Rose BrownAdministrator · officers of the court · staff | Deloitte Restructuring Inc.Receiver | Arc Productions Ltd.ON · closed | 1 Feb – 28 Feb 2017 | ••• | Motion Record of the Receiver - (returnable April 18,… |
| Cecilia FariaAdministrator · officers of the court · staff | Deloitte Restructuring Inc.Receiver | Arc Productions Ltd.ON · closed | 1 Nov 2016 – 31 Jan 2017 | ••• | Motion Record of the Receiver - (returnable April 18,… |
| Rose BrownAdministrator · officers of the court · staff | Deloitte Restructuring Inc.Receiver | Arc Productions Ltd.ON · closed | 1 Nov 2016 – 31 Jan 2017 | ••• | Motion Record of the Receiver - (returnable April 18,… |
| Rose BrownTrust Account Administrator | Deloitte Restructuring Inc.Receiver | National Telecommunications Inc.ON · closed | 1 Nov – 30 Nov 2015 | ••• | Motion Record of the Receiver dated December 18, 2015 (Part… |
| Rose BrownTrust Administration | Deloitte Restructuring Inc.Receiver | National Telecommunications Inc.ON · closed | 1 Sep – 31 Oct 2015 | ••• | Motion Record of the Receiver dated December 18, 2015 (Part… |
| Rose BrownTrust Administration | Deloitte Restructuring Inc.Receiver | National Telecommunications Inc.ON · closed | 1 Aug – 31 Aug 2015 | ••• | Motion Record of the Receiver dated December 18, 2015 (Part… |
| Rose BrownTrust Administration | Deloitte Restructuring Inc.Receiver | National Telecommunications Inc.ON · closed | 27 Jun – 31 Jul 2015 | ••• | Motion Record of the Receiver dated December 18, 2015 (Part… |
| Rose BrownTrust Administration | Deloitte Restructuring Inc.Receiver | National Telecommunications Inc.ON · closed | 6 Jun – 26 Jun 2015 | ••• | Motion Record of the Receiver dated December 18, 2015 (Part… |
| Rose BrownTrust Administration · officers of the court · staff | Deloitte Restructuring Inc.Receiver | National Telecommunications Inc.ON · closed | 16 May – 5 Jun 2015 | ••• | First Report to Court - Exhibit F to I |
| Farrah AlviConsultant · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Golden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed | 1 Nov 2021 – 31 Mar 2024 | ••• | Eleventh Report to Court |
| Laura ConortonConsultant · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Golden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed | 1 Nov 2021 – 31 Mar 2024 | ••• | Eleventh Report to Court |
| Rose BrownTrust Administrator · officers of the court · staff | Deloitte Restructuring Inc.Receiver | Golden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed | 1 Nov 2021 – 31 Mar 2024 | ••• | Eleventh Report to Court |
| Laura ConortonConsultant · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Golden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed | 1 Feb – 31 Oct 2021 | ••• | Eleventh Report to Court |
| Rose BrownTrust Administrator Manager · officers of the court · manager | Deloitte Restructuring Inc.Receiver | Golden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed | 1 Feb – 31 Oct 2021 | ••• | Eleventh Report to Court |
| Rose BrownTrust Administrator · officers of the court · staff | Deloitte Restructuring Inc.Receiver | Golden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed | 25 Aug 2020 – 29 Jan 2021 | ••• | Motion Record of the Receiver returnable March 19, 2021.pdf |
| Myles HunsbergerParaprofessional · officers of the court · staff | Deloitte Restructuring Inc.Monitor | North American Fur Auctions Inc.ON | 24 Oct 2019 – 30 Jun 2020 | ••• | Fourth Report of the Monitor .pdf |
| Rose BrownAdministrator · officers of the court · staff | Deloitte Restructuring Inc.Trustee | Maple 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 · staff | Deloitte Restructuring Inc.Trustee | Maple Financial Group Inc. and Maple Futures Corp.ON · closed | — | ••• | Motion Record of the Trustee (Motion Returnable May 23,… |
| Bosco Jun NgaiAnalyst · officers of the court · associate | Deloitte Restructuring Inc.Receiver | National Telecommunications Inc.ON · closed | 16 May – 5 Jun 2015 | ••• | First Report to Court - Exhibit F to I |
| Solutions Corp. ServicesMT Clerk · officers of the court · staff | Deloitte Restructuring Inc.Monitor | North American Fur Auctions Inc.ON | 24 Oct 2019 – 30 Jun 2020 | ••• | Fourth Report of the Monitor .pdf |
| Paul GeigerAnalyst · officers of the court · associate | Deloitte Restructuring Inc.Monitor | Trinity Ravine Community Inc.ON · closed | 1 Mar – 31 Mar 2022 | ••• | Monitor's Fourth Report |
| Samuel ZuckermanAnalyst · officers of the court · associate | Deloitte Restructuring Inc.Monitor | Trinity Ravine Community Inc.ON · closed | 1 Mar – 31 Mar 2022 | ••• | Monitor's Fourth Report |
| Ian LewisAssociate | Deloitte Restructuring Inc.Receiver | 3304051 Nova Scotia Limited (Hefler Forest Products)NS · closed | 25 Jun – 5 Nov 2021 | ••• | Affidavit of James Foran |
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.