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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551–600 of 606 stated rates · Deloitte Restructuring Inc.
PersonFirmCasePeriodRate ▼Source
Ian LewisAssociateDeloitte Restructuring Inc.Receiver3304051 Nova Scotia Limited (Hefler Forest Products)NS · closed25 Jun – 5 Nov 2021Affidavit of James Foran
Lucy DauteyAssociateDeloitte Restructuring Inc.Receiver3304051 Nova Scotia Limited (Hefler Forest Products)NS · closed25 Jun – 5 Nov 2021Affidavit of James Foran
Laura ConortonEstate Administrator · officers of the court · staffDeloitte Restructuring Inc.ReceiverToolplas Systems Inc.ON · closed1 Jun – 31 Jul 2021Third Report of the Receiver
Rose BrownEstate Administrator · officers of the court · staffDeloitte Restructuring Inc.ReceiverToolplas Systems Inc.ON · closed1 Jun – 31 Jul 2021Third Report of the Receiver
Lucas KeepingAssociateDeloitte Restructuring Inc.Receiver3304051 Nova Scotia Limited (Hefler Forest Products)NS · closed3 May – 24 Jun 2021Affidavit of James Foran
Scott BlundenAssociateDeloitte Restructuring Inc.Receiver3304051 Nova Scotia Limited (Hefler Forest Products)NS · closed3 May – 24 Jun 2021Affidavit of James Foran
Lucas KeepingDeloitte Restructuring Inc.ReceiverCivic Homes LimitedNS · closed4 Jan – 28 Jan 2021Affidavit of James Foran
Lucas KeepingDeloitte Restructuring Inc.ReceiverCivic Homes LimitedNS · closed1 Nov – 31 Dec 2020Affidavit of James Foran
Rose BrownAdministrator · officers of the court · staffDeloitte Restructuring Inc.ReceiverInnovative Steam Technologies et al.ON · closed2 Nov 2018 – 31 Dec 2019Motion Record of Deloitte Restructuring - returnable…
Paul GeigerAnalyst · officers of the court · associateDeloitte Restructuring Inc.MonitorTrinity Ravine Community Inc.ON · closed—Monitor's Fourth Report
Samuel ZuckermanAnalyst · officers of the court · associateDeloitte Restructuring Inc.MonitorTrinity Ravine Community Inc.ON · closed—Monitor's Fourth Report
Bosco Jun NgaiAnalyst · officers of the court · associateDeloitte Restructuring Inc.ReceiverNational Telecommunications Inc.ON · closed16 May – 5 Jun 2015First Report to Court - Exhibit F to I
Farrah AlviConsultant · officers of the court · associateDeloitte Restructuring Inc.ReceiverGolden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed1 Nov 2021 – 31 Mar 2024Eleventh Report to Court
Laura ConortonConsultant · officers of the court · associateDeloitte Restructuring Inc.ReceiverGolden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed1 Nov 2021 – 31 Mar 2024Eleventh Report to Court
Rose BrownTrust Administrator · officers of the court · staffDeloitte Restructuring Inc.ReceiverGolden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed1 Nov 2021 – 31 Mar 2024Eleventh Report to Court
Laura ConortonConsultant · officers of the court · associateDeloitte Restructuring Inc.ReceiverGolden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed1 Feb – 31 Oct 2021Eleventh Report to Court
Rose BrownTrust Administrator Manager · officers of the court · managerDeloitte Restructuring Inc.ReceiverGolden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed1 Feb – 31 Oct 2021Eleventh Report to Court
Rose BrownTrust Administrator · officers of the court · staffDeloitte Restructuring Inc.ReceiverGolden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed25 Aug 2020 – 29 Jan 2021Motion Record of the Receiver returnable March 19, 2021.pdf
Rose BrownAdministrator · officers of the court · staffDeloitte Restructuring Inc.TrusteeMaple 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 · staffDeloitte Restructuring Inc.TrusteeMaple Financial Group Inc. and Maple Futures Corp.ON · closed—Motion Record of the Trustee (Motion Returnable May 23,…
Rose BrownTrust Account AdministratorDeloitte Restructuring Inc.ReceiverNational Telecommunications Inc.ON · closed1 Nov – 30 Nov 2015Motion Record of the Receiver dated December 18, 2015 (Part…
Rose BrownTrust AdministrationDeloitte Restructuring Inc.ReceiverNational Telecommunications Inc.ON · closed1 Sep – 31 Oct 2015Motion Record of the Receiver dated December 18, 2015 (Part…
Rose BrownTrust AdministrationDeloitte Restructuring Inc.ReceiverNational Telecommunications Inc.ON · closed1 Aug – 31 Aug 2015Motion Record of the Receiver dated December 18, 2015 (Part…
Rose BrownTrust AdministrationDeloitte Restructuring Inc.ReceiverNational Telecommunications Inc.ON · closed27 Jun – 31 Jul 2015Motion Record of the Receiver dated December 18, 2015 (Part…
Rose BrownTrust AdministrationDeloitte Restructuring Inc.ReceiverNational Telecommunications Inc.ON · closed6 Jun – 26 Jun 2015Motion Record of the Receiver dated December 18, 2015 (Part…
Rose BrownTrust Administration · officers of the court · staffDeloitte Restructuring Inc.ReceiverNational Telecommunications Inc.ON · closed16 May – 5 Jun 2015First Report to Court - Exhibit F to I
Rose BrownTrust Administrator · officers of the court · staffDeloitte Restructuring Inc.ReceiverGolden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed20 Jun – 25 Aug 2020Motion Record of the Receiver returnable March 19, 2021.pdf
Rose BrownTrust Administrator · officers of the court · staffDeloitte Restructuring Inc.ReceiverGolden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed1 Jan – 19 Jun 2020Motion Record of the Receiver returnable March 19, 2021.pdf
Ashley KeeneTrust Administrator · officers of the court · staffDeloitte Restructuring Inc.ReceiverGolden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed12 Nov – 31 Dec 2019Motion Record of the Receiver returnable March 19, 2021.pdf
Rose BrownTrust Administrator · officers of the court · staffDeloitte Restructuring Inc.ReceiverGolden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed12 Nov – 31 Dec 2019Motion Record of the Receiver returnable March 19, 2021.pdf
Ashley KeeneTrust Administrator · officers of the court · staffDeloitte Restructuring Inc.ReceiverGolden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed1 Sep – 8 Nov 2019Motion Record of the Receiver returnable March 19, 2021.pdf
Rose BrownTrust Administrator · officers of the court · staffDeloitte Restructuring Inc.ReceiverGolden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.ON · closed1 Sep – 8 Nov 2019Motion Record of the Receiver returnable March 19, 2021.pdf
Rose BrownAdministrator · officers of the court · staffDeloitte Restructuring Inc.ReceiverArc Productions Ltd.ON · closed1 Feb – 28 Feb 2017Motion Record of the Receiver - (returnable April 18,…
Cecilia FariaAdministrator · officers of the court · staffDeloitte Restructuring Inc.ReceiverArc Productions Ltd.ON · closed1 Nov 2016 – 31 Jan 2017Motion Record of the Receiver - (returnable April 18,…
Rose BrownAdministrator · officers of the court · staffDeloitte Restructuring Inc.ReceiverArc Productions Ltd.ON · closed1 Nov 2016 – 31 Jan 2017Motion Record of the Receiver - (returnable April 18,…
Rose BrownTrust Administration · officers of the court · staffDeloitte Restructuring Inc.ReceiverRose of Sharon (Ontario) Retirement CommunityON · closed1 Nov – 31 Dec 2013Fee Affidavit for Deloitte Restructuring Inc.
Beverly GallagherAdministration · officers of the court · staffDeloitte Restructuring Inc.ReceiverCanada Fluorspar (NL) Inc. ("CFNI")NL · closed25 Mar – 29 Jul 2022First Report dated September 16, 2022
Denise LeeAdministration · officers of the court · staffDeloitte Restructuring Inc.ReceiverCanada Fluorspar (NL) Inc. ("CFNI")NL · closed25 Mar – 29 Jul 2022First Report dated September 16, 2022
Beverly GallagherAdministration · officers of the court · staffDeloitte Restructuring Inc.ReceiverCanada Fluorspar (NL) Inc. ("CFNI")NL · closed25 Mar – 29 Apr 2022First Report dated September 16, 2022
Denise LeeAdministration · officers of the court · staffDeloitte Restructuring Inc.ReceiverCanada Fluorspar (NL) Inc. ("CFNI")NL · closed25 Mar – 29 Apr 2022First Report dated September 16, 2022
Beverly GallagherDeloitte Restructuring Inc.ReceiverCivic Homes LimitedNS · closed1 Nov – 31 Dec 2020Affidavit of James Foran
Beverly GallagherAdminstration · officers of the court · staffDeloitte Restructuring Inc.MonitorBritish Bazaar and British ConfectioneryNL · closed13 May – 24 May 2019Third Report of the Monitor
Beverly GallagherAdminstration · officers of the court · staffDeloitte Restructuring Inc.MonitorBritish Bazaar and British ConfectioneryNL · closed29 Apr – 10 May 2019Third Report of the Monitor
Beverly GallagherAdministration · officers of the court · staffDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed1 Jun – 31 Jul 2017Tenth Report of Monitor
Beverly GallagherAdministration · officers of the court · staffDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed1 May – 31 May 2017Tenth Report of Monitor
Stephanie HiltonAdminstration · officers of the court · staffDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed1 May – 31 May 2017Tenth Report of Monitor
Beverly GallagherAdministration · officers of the court · staffDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed1 Apr – 30 Apr 2017Tenth Report of Monitor
Beverly GallagherAdministration · officers of the court · staffDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed25 Feb – 31 Mar 2017Tenth Report of Monitor
Beverly GallagherAdministration · officers of the court · staffDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed11 Feb – 24 Feb 2017Tenth Report of Monitor
Laura BowserAdministration · officers of the court · staffDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed11 Feb – 24 Feb 2017Tenth Report of Monitor

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.