Proceedings.

What the professionals charged

3,717 bills from 196 firms on 874 matters · 9,448 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 9,448 stated hourly rates, band by band. The bands and their counts are open to everyone.

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4,901–4,950 of 9,448 stated rates
PersonFirmCasePeriodRate ▲Source
Tom McElroySenior Manager · officers of the court · directorAlbert Gelman Inc.TrusteeProsysco Ltd. and 1110615 Ontario Ltd.ON—Proposal Trustee’s Second Report to Court dated June 8, 2023
Taylor PoirierSenior Associate · officers of the court · associateAlvarez & Marsal Canada Inc.ReceiverQuarry Rock Developments (McAllister) Inc. Et AlBC · closed—Second Report of the Receiver
Lorraine KlemensParalegal · counsel · clerkBennett Jones LLPCounsel, client not statedBioSteelON · closed—Sixth Report of the Monitor dated July 24, 2024
Jacob MartinCohen Hamilton Steger & Co. Inc.Capacity not statedLegacy LifestyleON—Motion Record 7 of 7 – September 09, 2022
Bryan A. TannenbaumPresident · officers of the court · partnerCollins Barrow Toronto LimitedReceiverBranch 1-7 of the Polish Alliance of Canada and PolishAssociation of Toronto, LimitedON—Affidavit of Fees of the Receiver sworn June 1, 2015
Bryan A. TannenbaumPresident · officers of the court · partnerCollins Barrow Toronto LimitedReceiverBranch 1-7 of the Polish Alliance of Canada and PolishAssociation of Toronto, LimitedON—Affidavit of Fees of the Receiver sworn June 1, 2015
Daniel R. WeiszSenior Vice President · officers of the court · partnerCollins Barrow Toronto LimitedReceiverBranch 1-7 of the Polish Alliance of Canada and PolishAssociation of Toronto, LimitedON—Affidavit of Fees of the Receiver sworn June 1, 2015
Daniel R. WeiszSenior Vice President · officers of the court · partnerCollins Barrow Toronto LimitedReceiverBranch 1-7 of the Polish Alliance of Canada and PolishAssociation of Toronto, LimitedON—Affidavit of Fees of the Receiver sworn June 1, 2015
Daniel R. WeiszSenior Vice President · officers of the court · partnerCollins Barrow Toronto LimitedReceiverBranch 1-7 of the Polish Alliance of Canada and PolishAssociation of Toronto, LimitedON—Affidavit of Fees of the Receiver sworn June 1, 2015
Daniel R. WeiszSenior Vice President · officers of the court · partnerCollins Barrow Toronto LimitedReceiverBranch 1-7 of the Polish Alliance of Canada and PolishAssociation of Toronto, LimitedON—Affidavit of Fees of the Receiver sworn June 1, 2015
Daniel R. WeiszSenior Vice President · officers of the court · partnerCollins Barrow Toronto LimitedReceiver2380009 Ontario LimitedON · closed—Second Supplemental Report to Fourth Report of the Receiver…
Daniel R. WeiszSenior Vice President · officers of the court · partnerCollins Barrow Toronto LimitedReceiverBranch 1-7 of the Polish Alliance of Canada and PolishAssociation of Toronto, LimitedON—Affidavit of Fees of the Receiver sworn June 1, 2015
Daniel R. WeiszSenior Vice President · officers of the court · partnerCollins Barrow Toronto LimitedReceiverBranch 1-7 of the Polish Alliance of Canada and PolishAssociation of Toronto, LimitedON—Affidavit of Fees of the Receiver sworn June 1, 2015
Daniel R. WeiszSenior Vice President · officers of the court · partnerCollins Barrow Toronto LimitedReceiverVictorian Order Of Nurses For CanadaON · closed—Second Report of the Receiver dated May 25, 2016
Daniel R. WeiszSenior Vice President · officers of the court · partnerCollins Barrow Toronto LimitedReceiverVictorian Order Of Nurses For CanadaON · closed—Second Report of the Receiver dated May 25, 2016
Daniel R. WeiszSenior Vice President · officers of the court · partnerCollins Barrow Toronto LimitedMonitorMartin Ross Group Inc.ON · closed—Ninth Report of the Monitor dated October 21, 2015
Daniel R. WeiszSenior Vice President · officers of the court · partnerCollins Barrow Toronto LimitedReceiverVictorian Order Of Nurses For CanadaON · closed—Second Report of the Receiver dated May 25, 2016
Daniel R. WeiszSenior Vice President · officers of the court · partnerCollins Barrow Toronto LimitedReceiverVictorian Order Of Nurses For CanadaON · closed—Second Report of the Receiver dated May 25, 2016
Sawyer SwarekAssociateDavies Ward Phillips & Vineberg LLPMonitor's counselUrbancorp GroupON—Forty-Eighth Report of the Monitor dated August 23, 2021
Andrade MorabitoDirectorErnst & Young Inc.MonitorVBI GroupON · closed—Motion for the CCAA Termination Order
Michael BellVice President · officers of the court · directorErnst & Young Inc.Monitor8640025 Canada Inc and Teliphone Data Centers IncBCfrom 3 Jun 2017Supplement to the 19th Report of the Monitor dated October…
Elizabeth MurphyAssociate Partner · officers of the court · partner · Financial Report/ReinsuranceKPMG Inc.LiquidatorReliance Insurance Company, Canada BranchON · closed—Affidavit - 2005.12.14
Elizabeth MurphyAssociate Partner · officers of the court · partner · Financial Report/ReinsuranceKPMG Inc.LiquidatorReliance Insurance Company, Canada BranchON · closed—Affidavit - 2005.12.14
Elizabeth MurphyAssociate Partner · officers of the court · partner · Financial Report/ReinsuranceKPMG Inc.LiquidatorReliance Insurance Company, Canada BranchON · closed—Affidavit - 2005.12.14
Elizabeth MurphyAssociate Partner · officers of the court · partner · Financial Report/ReinsuranceKPMG Inc.LiquidatorReliance Insurance Company, Canada BranchON · closed—Affidavit - 2005.12.14
Murtaza TallatAll aspects of mandateKSV Restructuring Inc.ReceiverMJardin Group, Inc.ON · closed—Seventh Report of the Monitor dated March 29, 2023
Shahrzad Hamrazcalled 2022Loopstra NixonReceiver's counselMagnum Worldwide Holdings Inc. and Magnum Nutraceuticals Inc.ON · closed—Motion Record of MNP Ltd. - Receiver
Eric FindlayMNP Ltd.ReceiverStone Brothers Plumbing & Heating LimitedNS · closed—Court Filed Affidavit of Eric Findlay
Evan Cobbcalled 2008Norton Rose Fulbright Canada LLPCounsel, client not statedAllied Systems Holdings, Inc.ON · closed—Affidavit of Juan Antonio Reyes sworn January 5, 2016
John MastorasNorton Rose Fulbright Canada LLPCounsel, client not statedAllied Systems Holdings, Inc.ON · closed—Affidavit of Juan Antonio Reyes sworn January 5, 2016
Manny LoVoiTax Manager · officers of the court · managerRSM Canada LimitedTrustee144 Park Ltd.ON · closed—Trustee's Motion Record dated July 29-2022
Lisa HiebertBorden Ladner Gervais LLPReceiver's counselOtso Gold Corp., ReceiverBC · closed—Affidavit #3 of Lisa C. Hiebert. filed July 14, 2023
Melinda VinePartner · called 2007Harrison Pensa LLPCounsel, client not stated10503452 Canada Inc.ON21 May 2024 – 17 Jul 2026Motion Record of the Receiver dated July 24, 2026 Part 2
Amanda BuntingLaw Clerk · counsel · clerkDavies Ward Phillips & Vineberg LLPCounsel, client not statedCanadian Tax & Financial Services Inc. operating as ASK Associates, and 2691855 Ontario Inc.ON22 Jul 2025 – 26 May 2026Third Report of the Receiver
Holly EllisLaw Clerk · counsel · clerkDavies Ward Phillips & Vineberg LLPCounsel, client not statedCanadian Tax & Financial Services Inc. operating as ASK Associates, and 2691855 Ontario Inc.ON22 Jul 2025 – 26 May 2026Third Report of the Receiver
Heidi EsslingerAssociate · called 2022Fasken Martineau DuMoulin LLPReceiver's counsel1069016 B.C. Ltd. and 1183011 B.C. Ltd.BC · closed2 Apr 2025 – 31 Mar 2026Affidavit #1 of Kibben Jackson made April 28, 2026
Eva Hydermancalled 2024Cassels Brock & Blackwell LLPCounsel, client not statedWorld Wide Carriers Ltd. et al.ON1 Nov 2025 – 28 Feb 2026Eighth Report of the Monitor
Eva HydermanAssociateCassels Brock & Blackwell LLPCounsel, client not statedWorld Wide Carriers Ltd. et al.ONto 31 Dec 2025Eighth Report of the Monitor
Mathieu LaforestSenior Manager · officers of the court · directorDeloitte Restructuring Inc.ReceiveriFoodequipment.com Inc.NB1 Jan – 31 Dec 2025Affidavit of James Foran
Megan WaterhouseSenior Manager · officers of the court · directorDeloitte Restructuring Inc.ReceiveriFoodequipment.com Inc.NB1 Jan – 31 Dec 2025Affidavit of James Foran
Nerina JahjaGlassRatner Restructuring Inc.MonitorWorld Wide Carriers Ltd. et al.ON1 Dec – 31 Dec 2025Eighth Report of the Monitor
Ben LuderKSV Restructuring Inc.MonitorSandvine Corporation, Sandvine Holdings UK Limited, Procera Networks, Inc., Procera Holding, Inc., New Procera GP Company and Sandvine OP (UK) Ltd.ON · closedto 31 Dec 2025Fourth Report of the Monitor dated January 20, 2026
Martin KosicAll aspects of the mandateKSV Restructuring Inc.MonitorClaire’s Stores Canada Corp.ON1 Dec – 31 Dec 2025Fourth Report of the Monitor dated May 8, 2026
Nathalie El-ZakhemKSV Restructuring Inc.MonitorLoyaltyOne, Co. (dba AIR MILES®)ONto 31 Dec 2025Fourteenth Report of the Monitor - KSV Restructuring Inc. -…
Matthew R. Harriscalled 2013 · LawyersSpetter Zeitz Klaiman PCReceiver's counselB4R Properties Group et alONto 31 Dec 2025Motion Record of the Receiver returnable January 29, 2026
Nerina JahjaGlassRatner Restructuring Inc.MonitorWorld Wide Carriers Ltd. et al.ON1 Nov – 30 Nov 2025Eighth Report of the Monitor
Ben LuderKSV Restructuring Inc.MonitorSandvine Corporation, Sandvine Holdings UK Limited, Procera Networks, Inc., Procera Holding, Inc., New Procera GP Company and Sandvine OP (UK) Ltd.ON · closedto 30 Nov 2025Fourth Report of the Monitor dated January 20, 2026
Ben LuderKSV Restructuring Inc.MonitorAYR Wellness Inc.BC · closedto 30 Nov 2025Affidavit of Noah Goldstein sworn July 10, 2026
Nathalie El-ZakhemKSV Restructuring Inc.MonitorLoyaltyOne, Co. (dba AIR MILES®)ON1 Oct – 31 Oct 2025Twelfth Report of the Monitor dated November 20, 2025
Martin ChanSr. Manager · officers of the court · directorBDO Canada LimitedReceiverBriere Production Group Inc. et al.BC · closed21 Jul – 27 Oct 20252026-02-23 - Affidavit #1 of Chris Bowra

What a bill looks likeBenchmarks

Measured across the record

A partner's hour

median of each bill's top standard rate, 2026, over 201 bills; 200 in 2025

The blended rate, stated

median of the average hourly rates filings state outright, counsel, over 1,011 bills. A further 75 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 (238), 5-9 years (163), 10-19 years (223), 20+ years (270)

Where the rates are

3,717 bills

monitor 598 · receiver 1,023 · interim receiver 36 · trustee 63 · …

Who bills these estatesWho bills

Named in the filings
  1. KSV Restructuring Inc.Information officer · Interim receiver · Monitor · Proposal trustee · Receiver · Trustee · 109 matters370
  2. Deloitte Restructuring Inc.Interim receiver · Liquidator · Monitor · Proposal trustee · Receiver · Trustee · 65 matters191
  3. FTI Consulting Canada Inc.Information officer · Monitor · Receiver · 49 matters185
  4. MNP Ltd.Interim receiver · Liquidator · Monitor · Proposal trustee · Receiver · Trustee · 98 matters183
  5. Cassels Brock & Blackwell LLPCounsel · 47 matters148
  6. Ernst & Young Inc.Information officer · Monitor · Proposal trustee · Receiver · Trustee · 44 matters143
  7. BDO Canada LimitedInterim receiver · Liquidator · Monitor · Proposal trustee · Receiver · Trustee · 70 matters128
  8. Aird & Berlis LLPCounsel · 64 matters112
  9. Alvarez & Marsal Canada Inc.Information officer · Liquidator · Monitor · Proposal trustee · Receiver · 41 matters93
  10. PricewaterhouseCoopers Inc.Information officer · Monitor · Proposal trustee · Receiver · Trustee · 32 matters79
  11. Dentons Canada LLPCounsel · 32 matters78
  12. Fasken Martineau DuMoulin LLPCounsel · 33 matters76

Bills, counted one per firm per period however many filings restate it. 196 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.