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 |
|---|---|---|---|---|---|
| Sally BaoSenior Analyst · officers of the court · associate | Deloitte Restructuring Inc.Monitor | Sperling GP Ltd., Sperling Limited Partnership and 1112849 B.C. Ltd.BC · closed | 1 Feb – 28 Feb 2025 | ••• | Second Report of the Monitor, June 26, 2025 |
| Sally BaoSenior Analyst · officers of the court · associate | 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 |
| Jordan YinSenior Analyst · officers of the court · associate | 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 |
| Kaleb ButtSenior Analyst · officers of the court · associate | 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 |
| Sally BaoSenior Analyst · officers of the court · associate | 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 |
| Dominic DavisManager | 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 |
| Dominic DavisManager | 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 |
| Himanshu TanwarManager | 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 |
| Himanshu TanwarManager | 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 |
| Colleen O'BrienManager | Deloitte Restructuring Inc.Receiver | 11016946 Canada Inc.NS · closed | 2 Aug 2022 – 31 Jan 2024 | ••• | Third Report of Deloitte Restructuring Inc. in its Capacity… |
| Jordan YinSenior · officers of the court · associate | 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 |
| Kaley DowlerSenior · officers of the court · associate | 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 |
| Todd DrewSenior · officers of the court · associate | 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 |
| Colleen O'BrienManager | Deloitte Restructuring Inc.Receiver | Canada Fluorspar (NL) Inc. ("CFNI")NL · closed | 25 Mar – 29 Jul 2022 | ••• | First Report dated September 16, 2022 |
| Colleen O'BrienManager | Deloitte Restructuring Inc.Receiver | Canada Fluorspar (NL) Inc. ("CFNI")NL · closed | 4 Jul – 29 Jul 2022 | ••• | First Report dated September 16, 2022 |
| Colleen O'BrienManager | Deloitte Restructuring Inc.Receiver | Canada Fluorspar (NL) Inc. ("CFNI")NL · closed | 25 Mar – 29 Apr 2022 | ••• | First Report dated September 16, 2022 |
| Anna KoroneosManager | Deloitte Restructuring Inc.Receiver | National Telecommunications Inc.ON · closed | 1 Nov – 30 Nov 2015 | ••• | Motion Record of the Receiver dated December 18, 2015 (Part… |
| Anna KoroneosManager | Deloitte Restructuring Inc.Receiver | National Telecommunications Inc.ON · closed | 1 Aug – 31 Aug 2015 | ••• | Motion Record of the Receiver dated December 18, 2015 (Part… |
| Anna KoroneosManager | Deloitte Restructuring Inc.Receiver | National Telecommunications Inc.ON · closed | 27 Jun – 31 Jul 2015 | ••• | Motion Record of the Receiver dated December 18, 2015 (Part… |
| Anna KoroneosManager | Deloitte Restructuring Inc.Receiver | National Telecommunications Inc.ON · closed | 6 Jun – 26 Jun 2015 | ••• | Motion Record of the Receiver dated December 18, 2015 (Part… |
| Anna KoroneosManager | Deloitte Restructuring Inc.Receiver | National Telecommunications Inc.ON · closed | 16 May – 5 Jun 2015 | ••• | First Report to Court - Exhibit F to I |
| Anna KoroneosManager | Deloitte Restructuring Inc.Receiver | National Telecommunications Inc.ON · closed | to 15 May 2015 | ••• | First Report to Court - Exhibit F to I |
| Brian CaseyManager | Deloitte Restructuring Inc.Receiver | National Telecommunications Inc.ON · closed | to 15 May 2015 | ••• | First Report to Court - Exhibit F to I |
| Ian LewisSenior Associate · officers of the court · associate | Deloitte Restructuring Inc.Receiver | iFoodequipment.com Inc.NB | 1 Jan – 31 Dec 2025 | ••• | Affidavit of James Foran |
| Katelyn ParsonsSenior Associate · officers of the court · associate | Deloitte Restructuring Inc.Receiver | iFoodequipment.com Inc.NB | 1 Jan – 31 Dec 2025 | ••• | Affidavit of James Foran |
| Ian LewisSenior · officers of the court · associate | 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 |
| Katelyn ParsonsConsultant · officers of the court · associate | 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 |
| Jordan YinSenior Associate · officers of the court · associate | Deloitte Restructuring Inc.Receiver | CanWest Aerospace Inc, Can West Global Airparts Inc. and 1206546 B.C. Ltd.BC · closed | 1 May – 31 Jul 2024 | ••• | Fourth Report of Court Appointed Receiver and Manager filed… |
| Kaleb ButtSenior Associate · officers of the court · associate | Deloitte Restructuring Inc.Receiver | CanWest Aerospace Inc, Can West Global Airparts Inc. and 1206546 B.C. Ltd.BC · closed | 1 May – 31 Jul 2024 | ••• | Fourth Report of Court Appointed Receiver and Manager filed… |
| Todd DewSenior Associate · officers of the court · associate | Deloitte Restructuring Inc.Receiver | CanWest Aerospace Inc, Can West Global Airparts Inc. and 1206546 B.C. Ltd.BC · closed | 1 May – 31 Jul 2024 | ••• | Fourth Report of Court Appointed Receiver and Manager filed… |
| Colleen O'BrienManager | Deloitte Restructuring Inc.Receiver | 3304051 Nova Scotia Limited (Hefler Forest Products)NS · closed | 25 Jun – 5 Nov 2021 | ••• | Affidavit of James Foran |
| Joel BoisjoliManager | Deloitte Restructuring Inc.Receiver | 3304051 Nova Scotia Limited (Hefler Forest Products)NS · closed | 25 Jun – 5 Nov 2021 | ••• | Affidavit of James Foran |
| Rose BrownTrust Administration Manager · officers of the court · manager | Deloitte Restructuring Inc.Receiver | Certus Automotive GroupON · closed | 25 Jun – 23 Jul 2021 | ••• | First Report of the Receiver |
| Colleen O'BrienManager | Deloitte Restructuring Inc.Receiver | 3304051 Nova Scotia Limited (Hefler Forest Products)NS · closed | 3 May – 24 Jun 2021 | ••• | Affidavit of James Foran |
| Colleen O'BrienManager | Deloitte Restructuring Inc.Receiver | 3304051 Nova Scotia Limited (Hefler Forest Products)NS · closed | 15 Feb – 30 Apr 2021 | ••• | Affidavit of James Foran |
| Colleen O'BrienManager | Deloitte Restructuring Inc.Receiver | 3304051 Nova Scotia Limited (Hefler Forest Products)NS · closed | 22 Jan – 12 Feb 2021 | ••• | Affidavit of James Foran |
| Kurt MacleodVice President · officers of the court · director | Deloitte Restructuring Inc.Receiver | Civic Homes LimitedNS · closed | 1 Nov – 31 Dec 2020 | ••• | Affidavit of James Foran |
| Kurt MacleodVice President · officers of the court · director | Deloitte Restructuring Inc.Receiver | Civic Homes LimitedNS · closed | 1 Oct – 31 Oct 2020 | ••• | Affidavit of James Foran |
| Kurt MacleodVice President · officers of the court · director | Deloitte Restructuring Inc.Receiver | Civic Homes LimitedNS · closed | 6 Aug – 28 Sep 2020 | ••• | Affidavit of James Foran |
| Kurt MacleodManager | Deloitte Restructuring Inc.Receiver | Civic Homes LimitedNS · closed | 1 Jun – 31 Jul 2020 | ••• | Affidavit of James Foran |
| Kurt MacleodManager | Deloitte Restructuring Inc.Receiver | Civic Homes LimitedNS · closed | 1 May – 31 May 2020 | ••• | Affidavit of James Foran |
| Ashley KeeneAnalyst · officers of the court · associate | Deloitte Restructuring Inc.Monitor | Ontario Graphite Ltd.ON · closed | 27 Jun 2019 – 27 Apr 2020 | ••• | Supplement to the Second Report of the Monitor .pdf |
| Emily KleinAnalyst · officers of the court · associate | Deloitte Restructuring Inc.Monitor | Ontario Graphite Ltd.ON · closed | 27 Jun 2019 – 27 Apr 2020 | ••• | Supplement to the Second Report of the Monitor .pdf |
| Rose BrownAnalyst · officers of the court · associate | Deloitte Restructuring Inc.Monitor | Ontario Graphite Ltd.ON · closed | 27 Jun 2019 – 27 Apr 2020 | ••• | Supplement to the Second Report of the Monitor .pdf |
| Soo Won YounSenior · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Innovative Steam Technologies et al.ON · closed | 2 Nov 2018 – 31 Dec 2019 | ••• | Motion Record of Deloitte Restructuring - returnable… |
| Xiaofel LiSenior · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Innovative Steam Technologies et al.ON · closed | 2 Nov 2018 – 31 Dec 2019 | ••• | Motion Record of Deloitte Restructuring - returnable… |
| Colleen O'BrienManager | Deloitte Restructuring Inc.Monitor | British Bazaar and British ConfectioneryNL · closed | 10 Jun – 28 Jun 2019 | ••• | Third Report of the Monitor |
| Kurt MacleodManager | Deloitte Restructuring Inc.Monitor | British Bazaar and British ConfectioneryNL · closed | 10 Jun – 28 Jun 2019 | ••• | Third Report of the Monitor |
| Kurt MacleodManager | Deloitte Restructuring Inc.Monitor | British Bazaar and British ConfectioneryNL · closed | 27 May – 7 Jun 2019 | ••• | Third Report of the Monitor |
| Kurt MacleodManager | Deloitte Restructuring Inc.Monitor | British Bazaar and British ConfectioneryNL · closed | 13 May – 24 May 2019 | ••• | Third Report of the Monitor |
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.