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 |
|---|---|---|---|---|---|
| Stacey GreenbaumSenior Manager · officers of the court · director | Deloitte Restructuring Inc.Receiver | Evergreen Consumer Brands Inc.ON · closed | 7 Mar – 6 Apr 2020 | ••• | Second Report to Court .pdf |
| Warren LeungSenior Manager · officers of the court · director | Deloitte Restructuring Inc.Receiver | Evergreen Consumer Brands Inc.ON · closed | 7 Mar – 6 Apr 2020 | ••• | Second Report to Court .pdf |
| Stacey GreenbaumSenior Manager · officers of the court · director | Deloitte Restructuring Inc.Receiver | Evergreen Consumer Brands Inc.ON · closed | 30 Jan – 6 Mar 2020 | ••• | Second Report to Court .pdf |
| Mathieu LaforestSenior Manager · officers of the court · director | Deloitte Restructuring Inc.Receiver | iFoodequipment.com Inc.NB | 1 Jan – 31 Dec 2025 | ••• | Affidavit of James Foran |
| Megan WaterhouseSenior Manager · officers of the court · director | Deloitte Restructuring Inc.Receiver | iFoodequipment.com Inc.NB | 1 Jan – 31 Dec 2025 | ••• | Affidavit of James Foran |
| Megan WaterhouseSenior Manager · officers of the court · director | Deloitte Restructuring Inc.Capacity not stated | South Shore SeafoodsNB · closed | 1 Dec 2024 – 31 Mar 2025 | ••• | Record on Motion on behalf of the Moving Party |
| Himanshu TanwarSenior Manager · officers of the court · director | Deloitte Restructuring Inc.Receiver | PolyCan Health Centre (Canada) Inc.BC · closed | 22 Nov 2023 – 20 Jan 2025 | ••• | Affidavit #1 of P. Chambers dated March 18, 2025 |
| Kateryna KhanManager | Deloitte Restructuring Inc.Monitor | Express Gold Refining LtdON · closed | to 9 Jun 2024 | ••• | Twenty First Report of the Monitor .pdf |
| Marisa CorbettManager, Tax · officers of the court · manager | Deloitte Restructuring Inc.Monitor | Express Gold Refining LtdON · closed | to 9 Jun 2024 | ••• | Twenty First Report of the Monitor .pdf |
| Mu-Shan Martin LinManager | Deloitte Restructuring Inc.Monitor | Express Gold Refining LtdON · closed | to 9 Jun 2024 | ••• | Twenty First Report of the Monitor .pdf |
| Heidi ChangManager, Tax · officers of the court · manager | Deloitte Restructuring Inc.Monitor | Express Gold Refining LtdON · closed | to 26 May 2024 | ••• | Twenty First Report of the Monitor .pdf |
| Kateryna KhanManager | Deloitte Restructuring Inc.Monitor | Express Gold Refining LtdON · closed | to 26 May 2024 | ••• | Twenty First Report of the Monitor .pdf |
| Marisa CorbettManager, Tax · officers of the court · manager | Deloitte Restructuring Inc.Monitor | Express Gold Refining LtdON · closed | to 26 May 2024 | ••• | Twenty First Report of the Monitor .pdf |
| Richard WilliamsSenior Manager · officers of the court · director | Deloitte Restructuring Inc.Receiver | Back 40 Pictures Inc.ON · closed | 1 Dec 2020 – 29 Jan 2021 | ••• | Motion Record |
| Richard WilliamsSenior Manager · officers of the court · director | Deloitte Restructuring Inc.Receiver | Back 40 Pictures Inc.ON · closed | 1 Nov – 30 Nov 2020 | ••• | Motion Record |
| Richard WilliamsSenior Manager · officers of the court · director | Deloitte Restructuring Inc.Receiver | Back 40 Pictures Inc.ON · closed | 1 Sep – 31 Oct 2020 | ••• | Motion Record |
| Richard WilliamsSenior Manager · officers of the court · director | Deloitte Restructuring Inc.Receiver | Back 40 Pictures Inc.ON · closed | 1 Aug – 31 Aug 2020 | ••• | Motion Record |
| Richard WilliamsSenior Manager · officers of the court · director | Deloitte Restructuring Inc.Receiver | Back 40 Pictures Inc.ON · closed | 1 Jul – 31 Jul 2020 | ••• | Motion Record |
| Andrew WhittinghamSenior Manager · officers of the court · director | Deloitte Restructuring Inc.Receiver | Innovative Steam Technologies et al.ON · closed | 2 Nov 2018 – 31 Dec 2019 | ••• | Motion Record of Deloitte Restructuring - returnable… |
| Anna KoroneosSenior Manager · officers of the court · director | Deloitte Restructuring Inc.Receiver | Innovative Steam Technologies et al.ON · closed | 2 Nov 2018 – 31 Dec 2019 | ••• | Motion Record of Deloitte Restructuring - returnable… |
| Warren LeungSenior Manager · officers of the court · director | Deloitte Restructuring Inc.Receiver | Innovative Steam Technologies et al.ON · closed | 2 Nov 2018 – 31 Dec 2019 | ••• | Motion Record of Deloitte Restructuring - returnable… |
| Anna KoroneosSenior Manager · officers of the court · director | Deloitte Restructuring Inc.Trustee | Maple Financial Group Inc. and Maple Futures Corp.ON · closed | — | ••• | Motion Record of the Trustee (Motion Returnable May 23,… |
| Jasmin DaoustSenior Manager · officers of the court · director | Deloitte Restructuring Inc.Trustee | Maple Financial Group Inc. and Maple Futures Corp.ON · closed | — | ••• | Motion Record of the Trustee (Motion Returnable May 23,… |
| Karen WongSenior Manager · officers of the court · director | Deloitte Restructuring Inc.Trustee | Maple Financial Group Inc. and Maple Futures Corp.ON · closed | — | ••• | Motion Record of the Trustee (Motion Returnable May 23,… |
| Kent MarkleSenior Manager · officers of the court · director | Deloitte Restructuring Inc.Trustee | Maple Financial Group Inc. and Maple Futures Corp.ON · closed | — | ••• | Motion Record of the Trustee (Motion Returnable May 23,… |
| Mu-Shan Martin LinManager | Deloitte Restructuring Inc.Monitor | Antibe Therapeutics Inc.ON · closed | — | ••• | Motion Record |
| Rose BrownManager | Deloitte Restructuring Inc.Monitor | Antibe Therapeutics Inc.ON · closed | — | ••• | Motion Record |
| Sumit DaveManager | Deloitte Restructuring Inc.Monitor | Antibe Therapeutics Inc.ON · closed | — | ••• | Motion Record |
| Warren LeungSenior Manager · officers of the court · director | Deloitte Restructuring Inc.Trustee | Maple Financial Group Inc. and Maple Futures Corp.ON · closed | — | ••• | Motion Record of the Trustee (Motion Returnable May 23,… |
| Paul ChambersDirector | Deloitte Restructuring Inc.Receiver | Grabhers Last Stand Bison Ranch Ltd.BC · closed | 1 Sep – 23 Oct 2020 | ••• | Affidavit No. 1 of M. McKie, filed November 3, 2020 |
| Paul ChambersDirector | Deloitte Restructuring Inc.Receiver | Grabhers Last Stand Bison Ranch Ltd.BC · closed | 1 Jul – 31 Aug 2020 | ••• | Affidavit No. 1 of M. McKie, filed November 3, 2020 |
| Paul ChambersDirector | Deloitte Restructuring Inc.Receiver | Grabhers Last Stand Bison Ranch Ltd.BC · closed | 1 Apr – 30 Jun 2020 | ••• | Affidavit No. 1 of M. McKie, filed November 3, 2020 |
| Paul ChambersDirector | Deloitte Restructuring Inc.Receiver | Grabhers Last Stand Bison Ranch Ltd.BC · closed | 1 Mar – 31 Mar 2020 | ••• | Affidavit No. 1 of M. McKie, filed November 3, 2020 |
| Paul ChambersDirector | Deloitte Restructuring Inc.Receiver | Grabhers Last Stand Bison Ranch Ltd.BC · closed | 29 Jan – 29 Feb 2020 | ••• | Affidavit No. 1 of M. McKie, filed November 3, 2020 |
| Mathew HarrisSenior Vice President · officers of the court · partner | 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 |
| Hartley BricksVice President · officers of the court · director | Deloitte Restructuring Inc.Receiver | Rose of Sharon (Ontario) Retirement CommunityON · closed | 1 Nov – 31 Dec 2013 | ••• | Fee Affidavit for Deloitte Restructuring Inc. |
| Christopher KnoxManager | Deloitte Restructuring Inc.Monitor | Sperling GP Ltd., Sperling Limited Partnership and 1112849 B.C. Ltd.BC · closed | 14 Dec 2024 – 31 Jan 2025 | ••• | Second Report of the Monitor, June 26, 2025 |
| Christopher KnoxManager | Deloitte Restructuring Inc.Monitor | Sperling GP Ltd., Sperling Limited Partnership and 1112849 B.C. Ltd.BC · closed | 19 Nov – 13 Dec 2024 | ••• | Second Report of the Monitor, June 26, 2025 |
| Lisa CrowleyVice President · officers of the court · director | Deloitte Restructuring Inc.Receiver | Royal Oaks Golf Club Inc.NB | 12 Feb – 31 Aug 2024 | ••• | Affidavit of James Foran |
| Lisa CrowleyVice President · officers of the court · director | Deloitte Restructuring Inc.Receiver | Royal Oaks Golf Club Inc.NB | 1 Jun – 28 Jun 2024 | ••• | Affidavit of James Foran |
| Lisa CrowleyVice President · officers of the court · director | Deloitte Restructuring Inc.Receiver | Royal Oaks Golf Club Inc.NB | 1 Mar – 28 Mar 2024 | ••• | Affidavit of James Foran |
| Naomi McGregor | Deloitte Restructuring Inc.Receiver | Otso Gold Corp., ReceiverBC · closed | 7 Jan – 6 Mar 2023 | ••• | Affidavit #3 of Melinda McKie, filed July 14, 2023 |
| Naomi McGregor | Deloitte Restructuring Inc.Receiver | Otso Gold Corp., ReceiverBC · closed | 10 Aug – 30 Sep 2022 | ••• | Affidavit #1 of Melinda McKie, filed October 12, 2022 |
| Aamir Dost MuhammadManager | Deloitte Restructuring Inc.Monitor | Ontario Graphite Ltd.ON · closed | 27 Jun 2019 – 27 Apr 2020 | ••• | Supplement to the Second Report of the Monitor .pdf |
| Thomas PaddockManager | Deloitte Restructuring Inc.Monitor | Ontario Graphite Ltd.ON · closed | 27 Jun 2019 – 27 Apr 2020 | ••• | Supplement to the Second Report of the Monitor .pdf |
| Naomi McGregorSenior Manager · officers of the court · director | Deloitte Restructuring Inc.Receiver | Otso Gold Corp., ReceiverBC · closed | — | ••• | Affidavit #3 of Melinda McKie, filed July 14, 2023 |
| Stefano DamianiVice President · officers of the court · director | Deloitte Restructuring Inc.Receiver | National Telecommunications Inc.ON · closed | 1 Nov – 30 Nov 2015 | ••• | Motion Record of the Receiver dated December 18, 2015 (Part… |
| Stefano DamianiVice President · officers of the court · director | Deloitte Restructuring Inc.Receiver | National Telecommunications Inc.ON · closed | 1 Sep – 31 Oct 2015 | ••• | Motion Record of the Receiver dated December 18, 2015 (Part… |
| Stefano DamianiSenior Manager · officers of the court · director | Deloitte Restructuring Inc.Receiver | National Telecommunications Inc.ON · closed | 1 Aug – 31 Aug 2015 | ••• | Motion Record of the Receiver dated December 18, 2015 (Part… |
| Stefano DamianiVice President · officers of the court · director | Deloitte Restructuring Inc.Receiver | National Telecommunications Inc.ON · closed | 27 Jun – 31 Jul 2015 | ••• | Motion Record of the Receiver dated December 18, 2015 (Part… |
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.