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.
| Firm | Case | Period ▼ | Fees | Rates | Source |
|---|---|---|---|---|---|
| Deloitte Restructuring Inc.Receiver | Croft Aggregates LimitedSaskatchewan · Receivership (court-appointed) · closed | 27 Sep 2023 – 6 Apr 2026cumulative | — | ••• | First Report of the Receiver7 Apr 2026 |
| Deloitte Restructuring Inc.Receiverperiod 4 of 4 on this matter | Brook Restoration Ltd., E G Rest Acres Ltd., and Swinfin Properties Inc.Ontario · Receivership (court-appointed) · closed | 8 Dec 2025 – 18 Feb 2026cumulative | ••• | •••13 people | Motion Record of the receiver23 Feb 2026 |
| Deloitte Restructuring Inc.Receiverperiod 4 of 4 on this matter | Brook Restoration Ltd., E G Rest Acres Ltd., and Swinfin Properties Inc.Ontario · Receivership (court-appointed) · closed | 4 Feb – 18 Feb 2026 | ••• | •••4 people | Motion Record of the receiver23 Feb 2026 |
| Deloitte Restructuring Inc.Receiverperiod 2 of 4 on this matter | Brook Restoration Ltd., E G Rest Acres Ltd., and Swinfin Properties Inc.Ontario · Receivership (court-appointed) · closed | 19 Jan – 3 Feb 2026 | ••• | •••3 people | Motion Record of the receiver23 Feb 2026 |
| Deloitte Restructuring Inc.Receiverperiod 2 of 2 on this matter | iFoodequipment.com Inc.New Brunswick · Receivership (court-appointed) | 1 Jan – 31 Dec 2025cumulative | ••• | •••8 people | Affidavit of James Foran27 Feb 2026 |
| Deloitte Restructuring Inc.Receiverperiod 1 of 4 on this matter | Brook Restoration Ltd., E G Rest Acres Ltd., and Swinfin Properties Inc.Ontario · Receivership (court-appointed) · closed | 8 Dec – 31 Dec 2025 | ••• | •••2 people | Motion Record of the receiver23 Feb 2026 |
| Deloitte Restructuring Inc.Receiverperiod 3 of 3 on this matter | Uppal Farms & Greenhouses Ltd.British Columbia · Receivership (court-appointed) · closed | 1 May – 30 Jun 2025 | ••• | •••3 people | Affidavit #1 of J. Keeble (Fees)28 Nov 2025 |
| Deloitte Restructuring Inc.Receiverperiod 3 of 3 on this matter | Uppal Farms & Greenhouses Ltd.British Columbia · Receivership (court-appointed) · closed | 5 Nov 2024 – 30 Jun 2025Soughtcumulative | ••• | ••• | Affidavit #1 of J. Keeble (Fees)28 Nov 2025 |
| Deloitte Restructuring Inc.Monitorperiod 6 of 6 on this matter | Sperling GP Ltd., Sperling Limited Partnership and 1112849 B.C. Ltd.British Columbia · CCAA · closed | 1 May – 6 Jun 2025 | ••• | •••2 people | Second Report of the Monitor, June 26, 202526 Jun 2025 |
| Deloitte Restructuring Inc.Monitorperiod 5 of 6 on this matter | Sperling GP Ltd., Sperling Limited Partnership and 1112849 B.C. Ltd.British Columbia · CCAA · closed | 1 Mar – 30 Apr 2025 | ••• | •••2 people | Second Report of the Monitor, June 26, 202526 Jun 2025 |
| Deloitte Restructuring Inc.Capacity not statedperiod 4 of 4 on this matter | South Shore SeafoodsNew Brunswick · CCAA · closed | 1 Dec 2024 – 31 Mar 2025 | ••• | •••6 people | Record on Motion on behalf of the Moving…17 Jun 2025 |
| Deloitte Restructuring Inc.Capacity not statedperiod 4 of 4 on this matter | South Shore SeafoodsNew Brunswick · CCAA · closed | 1 Oct 2024 – 31 Mar 2025 | — | ••• | Record on Motion on behalf of the Moving…17 Jun 2025 |
| Deloitte Restructuring Inc.Monitorperiod 4 of 6 on this matter | Sperling GP Ltd., Sperling Limited Partnership and 1112849 B.C. Ltd.British Columbia · CCAA · closed | 1 Feb – 28 Feb 2025 | ••• | •••2 people | Second Report of the Monitor, June 26, 202526 Jun 2025 |
| Deloitte Restructuring Inc.Monitorperiod 3 of 6 on this matter | Sperling GP Ltd., Sperling Limited Partnership and 1112849 B.C. Ltd.British Columbia · CCAA · closed | 14 Dec 2024 – 31 Jan 2025 | ••• | •••3 people | Second Report of the Monitor, June 26, 202526 Jun 2025 |
| Deloitte Restructuring Inc.Receiver | PolyCan Health Centre (Canada) Inc.British Columbia · Receivership (court-appointed) · closed | 22 Nov 2023 – 20 Jan 2025 | ••• | •••9 people | Affidavit #1 of P. Chambers18 Mar 2025 |
| Deloitte Restructuring Inc.Receiver | Atlantic Oriental Wholesale IncorporatedNova Scotia · Receivership (court-appointed) · closed | 22 Dec 2023 – 31 Dec 2024cumulative | ••• | ••• | Fourth Report of Deloitte Restructuring…17 Apr 2025 |
| Deloitte Restructuring Inc.Receiverperiod 1 of 2 on this matter | iFoodequipment.com Inc.New Brunswick · Receivership (court-appointed) | 26 Sep – 31 Dec 2024 | ••• | ••• | Second Report of the Court Appointed…11 Mar 2025 |
| Deloitte Restructuring Inc.Monitorperiod 2 of 6 on this matter | Sperling GP Ltd., Sperling Limited Partnership and 1112849 B.C. Ltd.British Columbia · CCAA · closed | 19 Nov – 13 Dec 2024 | ••• | •••6 people | Second Report of the Monitor, June 26, 202526 Jun 2025 |
| Deloitte Restructuring Inc.Capacity not statedperiod 2 of 4 on this matter | South Shore SeafoodsNew Brunswick · CCAA · closed | 1 Nov – 30 Nov 2024 | ••• | •••3 people | Record on Motion on behalf of the Moving…17 Jun 2025 |
| Deloitte Restructuring Inc.Receiver | 356 Assiniboine Avenue Ltd./Orville Smoke Wellness CentreManitoba · Receivership (court-appointed) · closed | to 22 Nov 2024cumulative | ••• | ••• | First Report of the Receiver2 Dec 2024 |
| Deloitte Restructuring Inc.Receiverperiod 1 of 3 on this matter | Uppal Farms & Greenhouses Ltd.British Columbia · Receivership (court-appointed) · closed | 16 Sep – 4 Nov 2024 | ••• | •••4 people | Affidavit #1 of J. Keeble (Fees)28 Nov 2025 |
| Deloitte Restructuring Inc.Capacity not statedperiod 1 of 4 on this matter | South Shore SeafoodsNew Brunswick · CCAA · closed | 1 Oct – 31 Oct 2024 | ••• | •••3 people | Record on Motion on behalf of the Moving…17 Jun 2025 |
| Deloitte Restructuring Inc.Monitorperiod 3 of 3 on this matter | Express Gold Refining LtdOntario · CCAA · closed | 13 May – 27 Oct 2024cumulative | ••• | — | Twenty First Report of the Monitor .pdf5 Dec 2024 |
| Deloitte Restructuring Inc.Receiverperiod 8 of 9 on this matter | Royal Oaks Golf Club Inc.New Brunswick · Receivership (court-appointed) | 1 Aug – 31 Aug 2024 | ••• | •••3 people | Affidavit of James Foran8 Nov 2024 |
| Deloitte Restructuring Inc.Receiverperiod 8 of 9 on this matter | Royal Oaks Golf Club Inc.New Brunswick · Receivership (court-appointed) | 12 Feb – 31 Aug 2024cumulative | ••• | •••5 people | Affidavit of James Foran8 Nov 2024 |
| Deloitte Restructuring Inc.Receiverperiod 2 of 2 on this matter | CanWest Aerospace Inc, Can West Global Airparts Inc. and 1206546 B.C. Ltd.British Columbia · Receivership (court-appointed) · closed | 1 May – 31 Jul 2024 | ••• | •••8 people | Fourth Report of Court Appointed Receiver…27 Jan 2025 |
| Deloitte Restructuring Inc.Receiverperiod 6 of 9 on this matter | Royal Oaks Golf Club Inc.New Brunswick · Receivership (court-appointed) | 2 Jul – 31 Jul 2024 | ••• | •••3 people | Affidavit of James Foran8 Nov 2024 |
| Deloitte Restructuring Inc.Receiverperiod 8 of 8 on this matter | Grabhers Last Stand Bison Ranch Ltd.British Columbia · Receivership (court-appointed) · closed | 1 Oct 2020 – 30 Jun 2024cumulative | — | — | Notice of Application (Approve Professional…30 Oct 2024 |
| Deloitte Restructuring Inc.Receiverperiod 5 of 9 on this matter | Royal Oaks Golf Club Inc.New Brunswick · Receivership (court-appointed) | 1 Jun – 28 Jun 2024 | ••• | •••5 people | Affidavit of James Foran8 Nov 2024 |
| Deloitte Restructuring Inc.Receiverperiod 1 of 2 on this matter | CanWest Aerospace Inc, Can West Global Airparts Inc. and 1206546 B.C. Ltd.British Columbia · Receivership (court-appointed) · closed | 29 Aug 2023 – 11 Jun 2024Soughtcumulative | ••• | — | Notice of Application filed June 13, 202413 Jun 2024 |
| Deloitte Restructuring Inc.Monitorperiod 2 of 3 on this matter | Express Gold Refining LtdOntario · CCAA · closed | to 9 Jun 2024 | ••• | •••6 people | Twenty First Report of the Monitor .pdf5 Dec 2024 |
| Deloitte Restructuring Inc.Receiverperiod 4 of 9 on this matter | Royal Oaks Golf Club Inc.New Brunswick · Receivership (court-appointed) | 1 May – 31 May 2024 | ••• | •••3 people | Affidavit of James Foran8 Nov 2024 |
| Deloitte Restructuring Inc.Monitorperiod 1 of 3 on this matter | Express Gold Refining LtdOntario · CCAA · closed | to 26 May 2024 | ••• | •••5 people | Twenty First Report of the Monitor .pdf5 Dec 2024 |
| Deloitte Restructuring Inc.Receiverperiod 3 of 9 on this matter | Royal Oaks Golf Club Inc.New Brunswick · Receivership (court-appointed) | 1 Apr – 30 Apr 2024 | ••• | •••3 people | Affidavit of James Foran8 Nov 2024 |
| Deloitte Restructuring Inc.Receiver | Westmount Group of CompaniesAlberta · Receivership (court-appointed) | 15 May 2023 – 12 Apr 2024cumulative | ••• | — | Fourth and Final Report of the Receiver -…15 Apr 2024 |
| Deloitte Restructuring Inc.Receiverperiod 10 of 10 on this matter | Golden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.Ontario · Receivership (court-appointed) · closed | 22 Sep 2017 – 31 Mar 2024cumulative | ••• | — | Eleventh Report to Court1 Apr 2024 |
| Deloitte Restructuring Inc.Receiverperiod 10 of 10 on this matter | Golden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.Ontario · Receivership (court-appointed) · closed | 1 Nov 2021 – 31 Mar 2024 | ••• | •••5 people | Eleventh Report to Court1 Apr 2024 |
| Deloitte Restructuring Inc.Receiverperiod 2 of 9 on this matter | Royal Oaks Golf Club Inc.New Brunswick · Receivership (court-appointed) | 1 Mar – 28 Mar 2024 | ••• | •••5 people | Affidavit of James Foran8 Nov 2024 |
| Deloitte Restructuring Inc.Receiverperiod 1 of 9 on this matter | Royal Oaks Golf Club Inc.New Brunswick · Receivership (court-appointed) | 12 Feb – 29 Feb 2024 | ••• | •••2 people | Affidavit of James Foran8 Nov 2024 |
| Deloitte Restructuring Inc.Receiver | 11016946 Canada Inc.Nova Scotia · Receivership (court-appointed) · closed | 2 Aug 2022 – 31 Jan 2024cumulative | ••• | •••6 people | Third Report of Deloitte Restructuring Inc.…14 Mar 2024 |
| Deloitte Restructuring Inc.Receiver | Eaglesmed Group Inc.Alberta · Receivership (court-appointed) | to 16 Oct 2023cumulative | ••• | — | Fifth and Final Report of the Court…23 Oct 2023 |
| Deloitte Restructuring Inc.Receiverperiod 3 of 3 on this matter | Otso Gold Corp., ReceiverBritish Columbia · Receivership (court-appointed) · closed | 7 Jan – 6 Mar 2023 | ••• | •••4 people | Affidavit #3 of Melinda McKie, filed July…14 Jul 2023 |
| Deloitte Restructuring Inc.Monitorperiod 4 of 4 on this matter | North American Fur Auctions Inc.Ontario · CCAA | 1 Jan – 31 Dec 2022Sought | ••• | — | Eleventh Report of the Monitor, dated…18 Jan 2023 |
| Deloitte Restructuring Inc.Receiverperiod 1 of 3 on this matter | Otso Gold Corp., ReceiverBritish Columbia · Receivership (court-appointed) · closed | 10 Aug – 30 Sep 2022 | ••• | •••4 people | Affidavit #1 of Melinda McKie, filed…12 Oct 2022 |
| Deloitte Restructuring Inc.Monitorperiod 8 of 8 on this matter | Trinity Ravine Community Inc.Ontario · CCAA · closed | 1 Aug – 31 Aug 2022 | ••• | •••4 people | Monitor's Fourth Report9 Sep 2022 |
| Deloitte Restructuring Inc.Monitorperiod 8 of 8 on this matter | Trinity Ravine Community Inc.Ontario · CCAA · closed | 24 Jan – 31 Aug 2022cumulative | ••• | — | Monitor's Fourth Report9 Sep 2022 |
| Deloitte Restructuring Inc.Liquidatorperiod 3 of 3 on this matter | Taylor Bros. Farm Ltd. and Edwin Potato Growers Ltd.Manitoba · Winding-up (provincial) · closed | 14 Jan – 3 Aug 2022Sought | ••• | ••• | Seventh Report of the Liquidator .pdf18 Aug 2022 |
| Deloitte Restructuring Inc.Monitorperiod 6 of 8 on this matter | Trinity Ravine Community Inc.Ontario · CCAA · closed | 1 Jul – 31 Jul 2022 | ••• | •••4 people | Monitor's Fourth Report9 Sep 2022 |
| Deloitte Restructuring Inc.Receiverperiod 4 of 4 on this matter | Canada Fluorspar (NL) Inc. ("CFNI")Newfoundland and Labrador · Receivership (court-appointed) · closed | 4 Jul – 29 Jul 2022 | ••• | •••5 people | First Report16 Sep 2022 |
| Deloitte Restructuring Inc.Receiverperiod 4 of 4 on this matter | Canada Fluorspar (NL) Inc. ("CFNI")Newfoundland and Labrador · Receivership (court-appointed) · closed | 25 Mar – 29 Jul 2022 | ••• | •••7 people | First Report16 Sep 2022 |
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.