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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6,0516,100 of 9,084 stated rates
PersonFirmCasePeriodRate Source
Martin KosicAll aspects of the mandateKSV Restructuring Inc.MonitorClaire’s Stores Canada Corp.ON1 Jan – 31 Jan 2026Fourth Report of the Monitor dated May 8, 2026
Nathalie El-ZakhemKSV Restructuring Inc.MonitorLoyaltyOne, Co. (dba AIR MILES®)ONto 31 Jan 2026Fourteenth Report of the Monitor - KSV Restructuring Inc. -…
Tony TrifunovicKSV Restructuring Inc.MonitorB+H Architects Corp.ON16 Jan – 31 Jan 2026Fifth Report of the Monitor dated May 22, 2026
William RobertsLawson Lundell LLPReceiver's counselDelta Golf Course (2015) Ltd.BC · closedto 31 Jan 2026Affidavit #1 of K. Jalilvand
Greg IbbottSenior Vice President · officers of the court · partnerMNP Ltd.ReceiverDelta Golf Course (2015) Ltd.BC · closed15 Dec 2025 – 31 Jan 2026Receiver's Second Report to Court
Jorden SleethSenior Vice President · officers of the court · partnerDeloitte Restructuring Inc.ReceiveriFoodequipment.com Inc.NB1 Jan – 31 Dec 2025Affidavit of James Foran
Dean PerlmanAll aspects of the mandateKSV Restructuring Inc.MonitorClaire’s Stores Canada Corp.ON1 Dec – 31 Dec 2025Fourth Report of the Monitor dated May 8, 2026
Ross GrahamKSV Restructuring Inc.MonitorAYR Wellness Inc.BC · closedto 30 Nov 2025Affidavit of Noah Goldstein sworn July 10, 2026
B. WargaPartnerBDO Canada LimitedReceiverCaliber ControlAB1 Sep – 31 Oct 2025Affidavit of Daniel Pintaric – Filed May 13, 2026
David LewisPartnerBDO Canada LimitedReceiverCaliber ControlAB1 Sep – 31 Oct 2025Affidavit of Daniel Pintaric – Filed May 13, 2026
Dean PerlmanAll aspects of the mandateKSV Restructuring Inc.Capacity not statedOak and Fort Corp. et al.BC1 Oct – 31 Oct 2025Affidavit No. 1 of Noah Goldstein made December 23, 2025
Timothy C. Hogancalled 1995Harrison Pensa LLPCounsel, client not statedMaxx Properties (323) Ltd.ON6 Feb – 21 Oct 2025Motion Record of the Receiver
Dean PerlmanAll aspects of the mandateKSV Restructuring Inc.Receiver1046089 B.C. Ltd.BC · closed1 May – 30 Sep 2025First Report of the Receiver dated November 20, 2025
Dean PerlmanSenior Associate · officers of the court · associateKSV Restructuring Inc.Receiver1046089 B.C. Ltd.BC · closed1 May – 30 Sep 2025First Report of the Receiver dated November 20, 2025
Dean PerlmanAll aspects of the mandateKSV Restructuring Inc.Capacity not statedOak and Fort Corp. et al.BC1 Sep – 30 Sep 2025Affidavit No. 1 of Noah Goldstein made December 23, 2025
Christian J. Hambercalled 1995Harrison Pensa LLPCounsel, client not stated2673422 Ontario Inc.ON15 May – 25 Sep 2025Motion Record - Receiver - BDO Canada Limited -2-OCT-2025
Timothy C. Hogancalled 1995Harrison Pensa LLPCounsel, client not stated2673422 Ontario Inc.ON15 May – 25 Sep 2025Motion Record - Receiver - BDO Canada Limited -2-OCT-2025
Dean PerlmanAll aspects of the mandateKSV Restructuring Inc.MonitorNorwood IndustriesON · closed15 Sep – 21 Sep 2025Second Report of the Monitor dated September 29, 2025
Dean PerlmanAll aspects of the mandateKSV Restructuring Inc.MonitorNorwood IndustriesON · closed2 Jul – 14 Sep 2025Second Report of the Monitor dated September 29, 2025
Dean PerlmanAll aspects of the mandateKSV Restructuring Inc.Capacity not statedOak and Fort Corp. et al.BC1 Aug – 31 Aug 2025Affidavit No. 1 of Noah Goldstein made December 23, 2025
Dean PerlmanAll aspects of the mandateKSV Restructuring Inc.Capacity not statedOak and Fort Corp. et al.BC9 Jul – 31 Jul 2025Affidavit No. 1 of Noah Goldstein made December 23, 2025
Adam ErlichThe Fuller Landau Group Inc.ReceiverHighmark Interactive Inc.ON · closed1 May – 31 May 2025Motion Record - Receiver - Fuller Landau - 19-JUNE-2025
Christian J. Hambercalled 1995Harrison Pensa LLPCounsel, client not stated2673422 Ontario Inc.ON23 Apr – 23 May 2025Motion Record - Receiver - BDO Canada Limited -2-OCT-2025
Timothy C. Hogancalled 1995Harrison Pensa LLPCounsel, client not stated2673422 Ontario Inc.ON23 Apr – 23 May 2025Motion Record - Receiver - BDO Canada Limited -2-OCT-2025
James ForanSenior Vice President · officers of the court · partnerDeloitte Restructuring Inc.Capacity not statedSouth Shore SeafoodsNB · closed1 Dec 2024 – 31 Mar 2025Record on Motion on behalf of the Moving Party
Derek HarlandAssociate · called 2020Thornton Grout Finnigan LLPMonitor's counselFire & FlowerON1 Oct 2024 – 16 Mar 2025Ninth Report of the Monitor
Benjamin BlumanDLA Piper (Canada) LLPReceiver's counselPolyCan Health Centre (Canada) Inc.BC · closedto 11 Mar 2025Affidavit #1 of C. Brousson dated March 17, 2025
Edmund YauVice-President · officers of the court · directorErnst & Young Inc.Receiver2735447 Ontario Inc (known as Rosehill) - Court Appointed ReceiverON · closed28 Oct 2023 – 24 Jan 2025Motion Record returnable, April 11, 2025
James Gibsoncalled 2012Naymark LawTrustee's counselShiny Bud Inc.ON1 May – 31 Jul 2024Third Report of the Proposal Trustee
Huw ParksDirectorFTI Consulting Canada Inc.Receiver1239583 B.C. Ltd.BC · closedto 30 Jun 2024Second Report of the Receiver
James GibsonNaymark LawTrustee's counselShiny Bud Inc.ON1 Jun – 30 Jun 2024Third Report of the Proposal Trustee
Huw ParksDirectorFTI Consulting Canada Inc.Receiver1239583 B.C. Ltd.BC · closedto 31 May 2024Second Report of the Receiver
James GibsonNaymark LawTrustee's counselShiny Bud Inc.ON1 May – 31 May 2024Third Report of the Proposal Trustee
Anthony ScaliaAssociateCassels Brock & Blackwell LLPMonitor's counselSkylink Express Inc.ON · closed9 Apr – 15 May 2024Third Report of the Monitor dated May 24, 2024
Anthony Scaliacalled 2020Cassels Brock & Blackwell LLPMonitor's counselSkylink Express Inc.ON · closed28 Feb – 15 May 2024Third Report of the Monitor dated May 24, 2024
Huw ParksDirectorFTI Consulting Canada Inc.Receiver1239583 B.C. Ltd.BC · closedto 30 Apr 2024Second Report of the Receiver
G PrincePRESIDENT/SENIOR VICE PRESIDENTPricewaterhouseCoopers Inc., LITMonitorHarbour Grace Ocean Enterprises Ltd. and Laurenceton Holdings LtdNL · closed2 Nov 2023 – 19 Apr 2024Supplement to the Fifth Report of the Monitor
Michael McTaggartSenior Vice President · officers of the court · partnerPricewaterhouseCoopers Inc., LITMonitorHarbour Grace Ocean Enterprises Ltd. and Laurenceton Holdings LtdNL · closedto 19 Apr 2024Supplement to the Fifth Report of the Monitor
Michael McTaggartPRESIDENT/SENIOR VICE PRESIDENTPricewaterhouseCoopers Inc., LITMonitorHarbour Grace Ocean Enterprises Ltd. and Laurenceton Holdings LtdNL · closed2 Nov 2023 – 19 Apr 2024Supplement to the Fifth Report of the Monitor
Anthony ScaliaAssociateCassels Brock & Blackwell LLPMonitor's counselSkylink Express Inc.ON · closedto 15 Apr 2024Third Report of the Monitor dated May 24, 2024
Huw ParksSenior Consultant · officers of the court · associateFTI Consulting Canada Inc.ReceiverMann FarmsBC · closed1 Mar – 31 Mar 2024Affidavit 1 of Tom Powell
Patty WoodLic. Insolvency Trustee · officers of the court · partnerMNP Ltd.LiquidatorLouis Racz Co. Ltd.BC1 Sep 2022 – 31 Mar 2024Second Report of the Liquidator
E. MannDirectorAlvarez & Marsal Canada Inc.Receiver17 Bronte Street SouthON17 Aug 2023 – 6 Jan 2024First Receiver’s Report
Natasha RambaranStikeman Elliott LLPMonitor's counselIMV Inc., Immunovaccine Technologies Inc. and IMV USA Inc.NS · closedto 16 Nov 2023Seventh Report of the Monitor
Natasha RambaranStikeman Elliott LLPMonitor's counselIMV Inc., Immunovaccine Technologies Inc. and IMV USA Inc.NS · closedto 12 Oct 2023Seventh Report of the Monitor
Natasha RambaranStikeman Elliott LLPMonitor's counselIMV Inc., Immunovaccine Technologies Inc. and IMV USA Inc.NS · closedto 5 Oct 2023Seventh Report of the Monitor
Kristin GraySenior Vice President · officers of the court · partnerMNP Ltd.Receiver112 Street NW Edmonton Partners LP by its general partner 112 Street NW Edmonton Partners GP Inc., and 112 Street NW Edmonton Partners GP Inc.AB · closed1 Sep – 30 Sep 2023Fee Affidavit of Kristin Gray
Natasha RambaranStikeman Elliott LLPMonitor's counselIMV Inc., Immunovaccine Technologies Inc. and IMV USA Inc.NS · closedto 28 Sep 2023Seventh Report of the Monitor
Natasha RambaranAssociate · called 2020Stikeman Elliott LLPMonitor's counselIMV Inc., Immunovaccine Technologies Inc. and IMV USA Inc.NS · closed1 Sep – 14 Sep 2023Fifth Report of the Monitor
Natasha RambaranStikeman Elliott LLPMonitor's counselIMV Inc., Immunovaccine Technologies Inc. and IMV USA Inc.NS · closed17 Aug – 31 Aug 2023Fourth Report of the Monitor

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.