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 191 bills · Deloitte Restructuring Inc.
FirmCasePeriod FeesRatesSource
Deloitte Restructuring Inc.Receiverperiod 1 of 2 on this matterRose of Sharon (Ontario) Retirement CommunityOntario · Receivership (court-appointed) · closed1 Nov – 31 Dec 2013••••••4 peopleFee Affidavit for Deloitte Restructuring…2 Mar 2015
Deloitte Restructuring Inc.Receiverperiod 2 of 2 on this matterRose of Sharon (Ontario) Retirement CommunityOntario · Receivership (court-appointed) · closed1 Nov 2013 – 30 Nov 2014cumulative•••Fee Affidavit for Deloitte Restructuring…2 Mar 2015
Deloitte Restructuring Inc.ReceiverOak Bay Developments Inc.Ontario · Receivership (court-appointed)14 Mar – 8 May 2015•••Motion Record - Volume 2 of 25 Jun 2015
Deloitte Restructuring Inc.Receiverperiod 1 of 9 on this matterNational Telecommunications Inc.Ontario · Receivership (court-appointed) · closedto 15 May 2015••••••6 peopleFirst Report to Court - Exhibit F to I
Deloitte Restructuring Inc.Receiverperiod 3 of 9 on this matterNational Telecommunications Inc.Ontario · Receivership (court-appointed) · closed16 May – 5 Jun 2015••••••5 peopleFirst Report to Court - Exhibit F to I
Deloitte Restructuring Inc.Receiverperiod 3 of 9 on this matterNational Telecommunications Inc.Ontario · Receivership (court-appointed) · closed9 Apr – 5 Jun 2015cumulative••••••First Report to Court - Exhibit F to I
Deloitte Restructuring Inc.Receiverperiod 4 of 9 on this matterNational Telecommunications Inc.Ontario · Receivership (court-appointed) · closed6 Jun – 26 Jun 2015••••••5 peopleMotion Record of the Receiver dated…18 Dec 2015
Deloitte Restructuring Inc.Receiverperiod 5 of 9 on this matterNational Telecommunications Inc.Ontario · Receivership (court-appointed) · closed27 Jun – 31 Jul 2015••••••4 peopleMotion Record of the Receiver dated…18 Dec 2015
Deloitte Restructuring Inc.Receiverperiod 6 of 9 on this matterNational Telecommunications Inc.Ontario · Receivership (court-appointed) · closed1 Aug – 31 Aug 2015••••••4 peopleMotion Record of the Receiver dated…18 Dec 2015
Deloitte Restructuring Inc.Receiverperiod 7 of 9 on this matterNational Telecommunications Inc.Ontario · Receivership (court-appointed) · closed1 Sep – 31 Oct 2015••••••4 peopleMotion Record of the Receiver dated…18 Dec 2015
Deloitte Restructuring Inc.Receiverperiod 9 of 9 on this matterNational Telecommunications Inc.Ontario · Receivership (court-appointed) · closed6 Jun – 30 Nov 2015cumulative••••••Motion Record of the Receiver dated…18 Dec 2015
Deloitte Restructuring Inc.Receiverperiod 9 of 9 on this matterNational Telecommunications Inc.Ontario · Receivership (court-appointed) · closed1 Nov – 30 Nov 2015••••••4 peopleMotion Record of the Receiver dated…18 Dec 2015
Deloitte Restructuring Inc.Receiverperiod 1 of 2 on this matterCrocus Investment FundManitoba · Receivership (court-appointed)1 Apr 2012 – 31 Mar 2016Sought••••••Receiver's Report 1712 May 2016
Deloitte Restructuring Inc.ReceiverBig Eagle GroupAlberta · Receivership (court-appointed) · closed8 Jun 2015 – 10 May 2016cumulative••••••Fifth Report of the Court Appointed…10 May 2016
Deloitte Restructuring Inc.Monitorperiod 1 of 15 on this matterVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)Nova Scotia · CCAA · closed28 Jun – 9 Sep 2016••••••5 peopleTenth Report of Monitor16 Nov 2017
Deloitte Restructuring Inc.Monitorperiod 2 of 15 on this matterVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)Nova Scotia · CCAA · closed12 Sep – 16 Sep 2016••••••3 peopleTenth Report of Monitor16 Nov 2017
Deloitte Restructuring Inc.Monitorperiod 3 of 15 on this matterVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)Nova Scotia · CCAA · closed19 Sep – 10 Oct 2016••••••3 peopleTenth Report of Monitor16 Nov 2017
Deloitte Restructuring Inc.Monitorperiod 4 of 15 on this matterVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)Nova Scotia · CCAA · closed11 Oct – 21 Oct 2016••••••2 peopleTenth Report of Monitor16 Nov 2017
Deloitte Restructuring Inc.Monitorperiod 5 of 15 on this matterVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)Nova Scotia · CCAA · closed24 Oct – 11 Nov 2016••••••3 peopleTenth Report of Monitor16 Nov 2017
Deloitte Restructuring Inc.Monitorperiod 6 of 15 on this matterVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)Nova Scotia · CCAA · closed14 Nov – 9 Dec 2016••••••3 peopleTenth Report of Monitor16 Nov 2017
Deloitte Restructuring Inc.Monitorperiod 7 of 15 on this matterVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)Nova Scotia · CCAA · closed10 Dec – 31 Dec 2016••••••2 peopleTenth Report of Monitor16 Nov 2017
Deloitte Restructuring Inc.Monitorperiod 8 of 15 on this matterVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)Nova Scotia · CCAA · closed3 Jan – 17 Jan 2017••••••2 peopleTenth Report of Monitor16 Nov 2017
Deloitte Restructuring Inc.Monitorperiod 9 of 15 on this matterVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)Nova Scotia · CCAA · closed18 Jan – 31 Jan 2017••••••4 peopleTenth Report of Monitor16 Nov 2017
Deloitte Restructuring Inc.Receiverperiod 1 of 3 on this matterArc Productions Ltd.Ontario · Interim receivership · closed1 Nov 2016 – 31 Jan 2017••••••8 peopleMotion Record of the Receiver - (returnable…18 Apr 2017
Deloitte Restructuring Inc.Monitorperiod 10 of 15 on this matterVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)Nova Scotia · CCAA · closed31 Jan – 10 Feb 2017••••••5 peopleTenth Report of Monitor16 Nov 2017
Deloitte Restructuring Inc.Monitorperiod 11 of 15 on this matterVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)Nova Scotia · CCAA · closed11 Feb – 24 Feb 2017••••••5 peopleTenth Report of Monitor16 Nov 2017
Deloitte Restructuring Inc.Receiverperiod 3 of 3 on this matterArc Productions Ltd.Ontario · Interim receivership · closed1 Nov 2016 – 28 Feb 2017cumulative••••••Motion Record of the Receiver - (returnable…18 Apr 2017
Deloitte Restructuring Inc.Receiverperiod 3 of 3 on this matterArc Productions Ltd.Ontario · Interim receivership · closed1 Feb – 28 Feb 2017••••••4 peopleMotion Record of the Receiver - (returnable…18 Apr 2017
Deloitte Restructuring Inc.Monitorperiod 12 of 15 on this matterVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)Nova Scotia · CCAA · closed25 Feb – 31 Mar 2017••••••4 peopleTenth Report of Monitor16 Nov 2017
Deloitte Restructuring Inc.Monitorperiod 13 of 15 on this matterVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)Nova Scotia · CCAA · closed1 Apr – 30 Apr 2017••••••3 peopleTenth Report of Monitor16 Nov 2017
Deloitte Restructuring Inc.Monitorperiod 1 of 2 on this matter101133330 Saskatchewan Ltd. (O/A Orr Centre) 101149825 Saskatchewan Ltd.Saskatchewan · CCAA · closed6 Dec 2016 – 14 May 2017cumulative•••Fifth Report of the Monitor - Dated May 24,…24 May 2017
Deloitte Restructuring Inc.ReceiverGroundForce Geodrilling Solutions Inc.Alberta · Receivership (court-appointed) · closed2 Oct 2015 – 18 May 2017cumulative•••Receiver's Final Report24 May 2017
Deloitte Restructuring Inc.Monitorperiod 14 of 15 on this matterVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)Nova Scotia · CCAA · closed1 May – 31 May 2017••••••5 peopleTenth Report of Monitor16 Nov 2017
Deloitte Restructuring Inc.Monitorperiod 15 of 15 on this matterVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)Nova Scotia · CCAA · closed1 Jun – 31 Jul 2017••••••5 peopleTenth Report of Monitor16 Nov 2017
Deloitte Restructuring Inc.Liquidatorperiod 1 of 3 on this matterTaylor Bros. Farm Ltd. and Edwin Potato Growers Ltd.Manitoba · Winding-up (provincial) · closed28 Apr 2017 – 13 May 2018cumulative•••Third Report of the Liquidator .pdf18 May 2018
Deloitte Restructuring Inc.ReceiverVortex Drilling Ltd.Saskatchewan · Receivership (court-appointed) · closed24 Jul 2017 – 13 May 2018cumulative•••Second Report of the Receiver .pdf14 May 2018
Deloitte Restructuring Inc.Monitorperiod 1 of 15 on this matterBritish Bazaar and British ConfectioneryNewfoundland and Labrador · CCAA · closed31 Oct – 16 Nov 2018••••••3 peopleThird Report of the Monitor26 Jul 2019
Deloitte Restructuring Inc.Monitorperiod 2 of 15 on this matterBritish Bazaar and British ConfectioneryNewfoundland and Labrador · CCAA · closed19 Nov – 30 Nov 2018••••••2 peopleThird Report of the Monitor26 Jul 2019
Deloitte Restructuring Inc.Monitorperiod 3 of 15 on this matterBritish Bazaar and British ConfectioneryNewfoundland and Labrador · CCAA · closed30 Nov – 21 Dec 2018••••••2 peopleThird Report of the Monitor26 Jul 2019
Deloitte Restructuring Inc.Monitorperiod 4 of 15 on this matterBritish Bazaar and British ConfectioneryNewfoundland and Labrador · CCAA · closed22 Dec 2018 – 18 Jan 2019••••••5 peopleThird Report of the Monitor26 Jul 2019
Deloitte Restructuring Inc.Monitorperiod 5 of 15 on this matterBritish Bazaar and British ConfectioneryNewfoundland and Labrador · CCAA · closed19 Jan – 1 Feb 2019••••••4 peopleThird Report of the Monitor26 Jul 2019
Deloitte Restructuring Inc.Monitorperiod 6 of 15 on this matterBritish Bazaar and British ConfectioneryNewfoundland and Labrador · CCAA · closed1 Feb – 15 Feb 2019••••••2 peopleThird Report of the Monitor26 Jul 2019
Deloitte Restructuring Inc.Monitorperiod 7 of 15 on this matterBritish Bazaar and British ConfectioneryNewfoundland and Labrador · CCAA · closed18 Feb – 1 Mar 2019••••••2 peopleThird Report of the Monitor26 Jul 2019
Deloitte Restructuring Inc.Monitorperiod 8 of 15 on this matterBritish Bazaar and British ConfectioneryNewfoundland and Labrador · CCAA · closed4 Mar – 15 Mar 2019••••••2 peopleThird Report of the Monitor26 Jul 2019
Deloitte Restructuring Inc.Monitorperiod 9 of 15 on this matterBritish Bazaar and British ConfectioneryNewfoundland and Labrador · CCAA · closed16 Mar – 29 Mar 2019••••••2 peopleThird Report of the Monitor26 Jul 2019
Deloitte Restructuring Inc.Monitorperiod 10 of 15 on this matterBritish Bazaar and British ConfectioneryNewfoundland and Labrador · CCAA · closed30 Mar – 12 Apr 2019••••••2 peopleThird Report of the Monitor26 Jul 2019
Deloitte Restructuring Inc.Monitorperiod 11 of 15 on this matterBritish Bazaar and British ConfectioneryNewfoundland and Labrador · CCAA · closed12 Apr – 26 Apr 2019••••••2 peopleThird Report of the Monitor26 Jul 2019
Deloitte Restructuring Inc.Monitorperiod 12 of 15 on this matterBritish Bazaar and British ConfectioneryNewfoundland and Labrador · CCAA · closed29 Apr – 10 May 2019••••••4 peopleThird Report of the Monitor26 Jul 2019
Deloitte Restructuring Inc.Monitorperiod 13 of 15 on this matterBritish Bazaar and British ConfectioneryNewfoundland and Labrador · CCAA · closed13 May – 24 May 2019••••••3 peopleThird Report of the Monitor26 Jul 2019
Deloitte Restructuring Inc.Monitorperiod 2 of 2 on this matterParkland Airport Development CorporationAlberta · CCAA · closed29 Nov 2016 – 30 May 2019cumulative•••Affidavit of the Monitor January 24, 202024 Jan 2020

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.