Proceedings.

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 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 9,084 stated hourly rates, band by band. The bands and their counts are open to everyone.

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51100 of 191 bills · Deloitte Restructuring Inc.
FirmCasePeriod FeesRatesSource
Deloitte Restructuring Inc.Receiverperiod 2 of 4 on this matterCanada Fluorspar (NL) Inc. ("CFNI")Newfoundland and Labrador · Receivership (court-appointed) · closed2 May – 30 Jun 2022••••••2 peopleFirst Report16 Sep 2022
Deloitte Restructuring Inc.Monitorperiod 5 of 8 on this matterTrinity Ravine Community Inc.Ontario · CCAA · closed1 Jun – 30 Jun 2022••••••3 peopleMonitor's Fourth Report9 Sep 2022
Deloitte Restructuring Inc.Monitorperiod 4 of 8 on this matterTrinity Ravine Community Inc.Ontario · CCAA · closed1 May – 31 May 2022••••••3 peopleMonitor's Fourth Report9 Sep 2022
Deloitte Restructuring Inc.Monitorperiod 3 of 8 on this matterTrinity Ravine Community Inc.Ontario · CCAA · closed1 Apr – 30 Apr 2022••••••4 peopleMonitor's Fourth Report9 Sep 2022
Deloitte Restructuring Inc.Receiver6106234 Manitoba Ltd. (o/a The Pas Home Hardware)Manitoba · Receivership (court-appointed) · closed26 Oct 2021 – 30 Apr 2022Sought•••First Report of the Receiver30 May 2022
Deloitte Restructuring Inc.Receiverperiod 1 of 4 on this matterCanada Fluorspar (NL) Inc. ("CFNI")Newfoundland and Labrador · Receivership (court-appointed) · closed25 Mar – 29 Apr 2022••••••7 peopleFirst Report16 Sep 2022
Deloitte Restructuring Inc.Receiverperiod 4 of 4 on this matterOstrander HotelsAlberta · Receivership (court-appointed) · closedto 28 Apr 2022Third and Final Report of the Court…2 May 2022
Deloitte Restructuring Inc.Receiverperiod 7 of 7 on this matterEvergreen Consumer Brands Inc.Ontario · Receivership (court-appointed) · closed1 Jan 2017 – 15 Apr 2022cumulative••••••Third Report to Court .pdf21 Jun 2022
Deloitte Restructuring Inc.Receiverperiod 7 of 7 on this matterEvergreen Consumer Brands Inc.Ontario · Receivership (court-appointed) · closed6 Apr 2021 – 15 Apr 2022••••••10 peopleThird Report to Court .pdf21 Jun 2022
Deloitte Restructuring Inc.Monitorperiod 2 of 8 on this matterTrinity Ravine Community Inc.Ontario · CCAA · closed1 Mar – 31 Mar 2022••••••8 peopleMonitor's Fourth Report9 Sep 2022
Deloitte Restructuring Inc.Monitorperiod 2 of 4 on this matterNorth American Fur Auctions Inc.Ontario · CCAA1 Mar – 30 Dec 2021cumulative•••4 peopleEighth Report of the Monitor, dated January…28 Jan 2022
Deloitte Restructuring Inc.Receiverperiod 5 of 5 on this matter3304051 Nova Scotia Limited (Hefler Forest Products)Nova Scotia · Receivership (court-appointed) · closed22 Jan – 10 Nov 2021cumulative•••Affidavit of James Foran12 Nov 2021
Deloitte Restructuring Inc.Receiverperiod 4 of 5 on this matter3304051 Nova Scotia Limited (Hefler Forest Products)Nova Scotia · Receivership (court-appointed) · closed25 Jun – 5 Nov 2021••••••8 peopleAffidavit of James Foran12 Nov 2021
Deloitte Restructuring Inc.ReceiverBarrier Reef Resources Ltd.Alberta · Receivership (court-appointed) · closed6 May – 5 Nov 2021cumulative•••First and Final Report of the Receiver10 Nov 2021
Deloitte Restructuring Inc.Receiverperiod 8 of 10 on this matterGolden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.Ontario · Receivership (court-appointed) · closed1 Feb – 31 Oct 2021••••••5 peopleEleventh Report to Court1 Apr 2024
Deloitte Restructuring Inc.Receiverperiod 2 of 2 on this matterToolplas Systems Inc.Ontario · Receivership (court-appointed) · closed1 Jun – 31 Jul 2021••••••11 peopleThird Report of the Receiver24 Oct 2022
Deloitte Restructuring Inc.ReceiverCertus Automotive GroupOntario · Receivership (court-appointed) · closed25 Jun – 23 Jul 2021••••••5 peopleFirst Report of the Receiver6 Aug 2021
Deloitte Restructuring Inc.ReceiverThe Kami Mine Limited Partnership, Kami General Partner Limited and Alderon Iron Ore Corp.Newfoundland and Labrador · Receivership (court-appointed)to 30 Jun 2021cumulative•••Second Report of the Court Appointed…16 Jul 2021
Deloitte Restructuring Inc.Receiverperiod 3 of 5 on this matter3304051 Nova Scotia Limited (Hefler Forest Products)Nova Scotia · Receivership (court-appointed) · closed3 May – 24 Jun 2021••••••8 peopleAffidavit of James Foran12 Nov 2021
Deloitte Restructuring Inc.Receiverperiod 2 of 2 on this matterTyler Smith, Pamela Smith, Smith Northern Ranching, and 101197829 Saskatchewan Ltd.Saskatchewan · Receivership (court-appointed) · closed4 Apr – 31 May 2021Sought•••Fifth Report of the Receiver .pdf3 Jun 2021
Deloitte Restructuring Inc.Receiverperiod 2 of 2 on this matterUwams Supportive Living Ltd.Alberta · Receivership (court-appointed) · closedto 27 May 2021cumulative•••Second Report of the Court Appointed…31 May 2021
Deloitte Restructuring Inc.Receiverperiod 2 of 4 on this matterOstrander HotelsAlberta · Receivership (court-appointed) · closedto 21 May 2021cumulative•••Second Report of the Court Appointed…31 May 2021
Deloitte Restructuring Inc.Receiverperiod 2 of 4 on this matterOstrander HotelsAlberta · Receivership (court-appointed) · closed13 Jul 2020 – 21 May 2021cumulative•••Second Report of the Court Appointed…31 May 2021
Deloitte Restructuring Inc.Proposal trusteeSalt Bush Energy Ltd.Alberta · CCAA · closedto 5 May 2021cumulative•••Third Report of the Proposal Trustee10 May 2021
Deloitte Restructuring Inc.Receiverperiod 2 of 5 on this matter3304051 Nova Scotia Limited (Hefler Forest Products)Nova Scotia · Receivership (court-appointed) · closed15 Feb – 30 Apr 2021••••••5 peopleAffidavit of James Foran12 Nov 2021
Deloitte Restructuring Inc.Receiverperiod 5 of 7 on this matterEvergreen Consumer Brands Inc.Ontario · Receivership (court-appointed) · closed22 Oct 2020 – 5 Apr 2021••••••6 peopleThird Report to Court .pdf21 Jun 2022
Deloitte Restructuring Inc.Interim receiverperiod 1 of 2 on this matterUwams Supportive Living Ltd.Alberta · Receivership (court-appointed) · closedto 5 Mar 2021cumulative•••First Report of the Court Appointed Receiver17 Mar 2021
Deloitte Restructuring Inc.Receiverperiod 1 of 5 on this matter3304051 Nova Scotia Limited (Hefler Forest Products)Nova Scotia · Receivership (court-appointed) · closed22 Jan – 12 Feb 2021••••••8 peopleAffidavit of James Foran12 Nov 2021
Deloitte Restructuring Inc.Receiverperiod 7 of 7 on this matterCivic Homes LimitedNova Scotia · Receivership (court-appointed) · closed30 Apr 2020 – 31 Jan 2021cumulative•••Affidavit of James Foran18 Feb 2021
Deloitte Restructuring Inc.Receiverperiod 6 of 6 on this matterBack 40 Pictures Inc.Ontario · Receivership (court-appointed) · closed1 Jul 2020 – 29 Jan 2021Soughtcumulative••••••Motion Record15 Apr 2021
Deloitte Restructuring Inc.Receiverperiod 6 of 6 on this matterBack 40 Pictures Inc.Ontario · Receivership (court-appointed) · closed1 Dec 2020 – 29 Jan 2021••••••4 peopleMotion Record15 Apr 2021
Deloitte Restructuring Inc.Receiverperiod 7 of 10 on this matterGolden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.Ontario · Receivership (court-appointed) · closed20 Jun 2020 – 29 Jan 2021cumulative••••••Motion Record of the Receiver returnable…19 Mar 2021
Deloitte Restructuring Inc.Receiverperiod 7 of 10 on this matterGolden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.Ontario · Receivership (court-appointed) · closed25 Aug 2020 – 29 Jan 2021••••••3 peopleMotion Record of the Receiver returnable…19 Mar 2021
Deloitte Restructuring Inc.Receiverperiod 6 of 7 on this matterCivic Homes LimitedNova Scotia · Receivership (court-appointed) · closed4 Jan – 28 Jan 2021••••••5 peopleAffidavit of James Foran18 Feb 2021
Deloitte Restructuring Inc.Receiverperiod 5 of 7 on this matterCivic Homes LimitedNova Scotia · Receivership (court-appointed) · closed1 Nov – 31 Dec 2020••••••5 peopleAffidavit of James Foran18 Feb 2021
Deloitte Restructuring Inc.Receiverperiod 4 of 6 on this matterBack 40 Pictures Inc.Ontario · Receivership (court-appointed) · closed1 Nov – 30 Nov 2020••••••4 peopleMotion Record15 Apr 2021
Deloitte Restructuring Inc.Receiverperiod 3 of 6 on this matterBack 40 Pictures Inc.Ontario · Receivership (court-appointed) · closed1 Sep – 31 Oct 2020••••••3 peopleMotion Record15 Apr 2021
Deloitte Restructuring Inc.Receiverperiod 4 of 7 on this matterCivic Homes LimitedNova Scotia · Receivership (court-appointed) · closed1 Oct – 31 Oct 2020••••••3 peopleAffidavit of James Foran18 Feb 2021
Deloitte Restructuring Inc.Receiverperiod 7 of 8 on this matterGrabhers Last Stand Bison Ranch Ltd.British Columbia · Receivership (court-appointed) · closed1 Sep – 23 Oct 2020••••••4 peopleAffidavit No. 1 of M. McKie, filed November…3 Nov 2020
Deloitte Restructuring Inc.Receiverperiod 7 of 8 on this matterGrabhers Last Stand Bison Ranch Ltd.British Columbia · Receivership (court-appointed) · closed3 Feb – 23 Oct 2020cumulative•••Affidavit No. 1 of M. McKie, filed November…3 Nov 2020
Deloitte Restructuring Inc.Receiverperiod 4 of 7 on this matterEvergreen Consumer Brands Inc.Ontario · Receivership (court-appointed) · closed13 Jun – 21 Oct 2020••••••6 peopleThird Report to Court .pdf21 Jun 2022
Deloitte Restructuring Inc.ReceiverPerera Shawnee Ltd. and Perera Development CorporationAlberta · Receivership (court-appointed) · closedto 29 Sep 2020cumulative•••Seventy-Fifth Report of the Receiver5 Oct 2020
Deloitte Restructuring Inc.Receiverperiod 3 of 7 on this matterCivic Homes LimitedNova Scotia · Receivership (court-appointed) · closed6 Aug – 28 Sep 2020••••••4 peopleAffidavit of James Foran18 Feb 2021
Deloitte Restructuring Inc.ReceiverGabriel Construction Ltd., Gabriel Construction (Alberta) Ltd and SaskAlta Environmental Solutions Inc.Alberta · Receivership (court-appointed) · closed21 Mar 2017 – 18 Sep 2020•••Fourth Report of the Receiver - filed Oct.…1 Oct 2020
Deloitte Restructuring Inc.Receiverperiod 2 of 6 on this matterBack 40 Pictures Inc.Ontario · Receivership (court-appointed) · closed1 Aug – 31 Aug 2020••••••2 peopleMotion Record15 Apr 2021
Deloitte Restructuring Inc.Receiverperiod 5 of 8 on this matterGrabhers Last Stand Bison Ranch Ltd.British Columbia · Receivership (court-appointed) · closed1 Jul – 31 Aug 2020••••••6 peopleAffidavit No. 1 of M. McKie, filed November…3 Nov 2020
Deloitte Restructuring Inc.Receiverperiod 5 of 10 on this matterGolden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.Ontario · Receivership (court-appointed) · closed20 Jun – 25 Aug 2020••••••5 peopleMotion Record of the Receiver returnable…19 Mar 2021
Deloitte Restructuring Inc.Receiverperiod 1 of 6 on this matterBack 40 Pictures Inc.Ontario · Receivership (court-appointed) · closed1 Jul – 31 Jul 2020••••••3 peopleMotion Record15 Apr 2021
Deloitte Restructuring Inc.Receiverperiod 2 of 7 on this matterCivic Homes LimitedNova Scotia · Receivership (court-appointed) · closed1 Jun – 31 Jul 2020••••••5 peopleAffidavit of James Foran18 Feb 2021
Deloitte Restructuring Inc.Receiverperiod 4 of 8 on this matterGrabhers Last Stand Bison Ranch Ltd.British Columbia · Receivership (court-appointed) · closed1 Apr – 30 Jun 2020••••••5 peopleAffidavit No. 1 of M. McKie, filed November…3 Nov 2020

What a bill looks likeBenchmarks

Measured across the record

A partner's hour

•••

median of each bill's top standard rate, 2026, over 178 bills; 195 in 2025

The 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
  1. KSV Restructuring Inc.Information officer · Interim receiver · Monitor · Proposal trustee · Receiver · Trustee · 108 matters354
  2. Deloitte Restructuring Inc.Interim receiver · Liquidator · Monitor · Proposal trustee · Receiver · Trustee · 64 matters191
  3. MNP Ltd.Interim receiver · Liquidator · Monitor · Proposal trustee · Receiver · Trustee · 96 matters182
  4. FTI Consulting Canada Inc.Information officer · Monitor · Receiver · 49 matters181
  5. Ernst & Young Inc.Information officer · Monitor · Proposal trustee · Receiver · 42 matters136
  6. Cassels Brock & Blackwell LLPCounsel · 45 matters129
  7. BDO Canada LimitedInterim receiver · Liquidator · Monitor · Proposal trustee · Receiver · Trustee · 68 matters122
  8. Aird & Berlis LLPCounsel · 61 matters103
  9. Alvarez & Marsal Canada Inc.Information officer · Liquidator · Monitor · Proposal trustee · Receiver · 41 matters91
  10. PricewaterhouseCoopers Inc.Information officer · Monitor · Proposal trustee · Receiver · Trustee · 30 matters74
  11. Grant Thornton LimitedInterim receiver · Monitor · Proposal trustee · Receiver · Trustee · 35 matters67
  12. Dentons Canada LLPCounsel · 31 matters62

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.

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.