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.Monitorperiod 1 of 4 on this matter | North American Fur Auctions Inc.Ontario · CCAA | 24 Oct 2019 – 30 Jun 2020 | — | •••16 people | Fourth Report of the Monitor .pdf24 Aug 2020 |
| Deloitte Restructuring Inc.Receiverperiod 4 of 10 on this matter | Golden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.Ontario · Receivership (court-appointed) · closed | 1 Jan – 19 Jun 2020 | ••• | •••4 people | Motion Record of the Receiver returnable…19 Mar 2021 |
| Deloitte Restructuring Inc.Receiverperiod 4 of 10 on this matter | Golden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.Ontario · Receivership (court-appointed) · closed | 1 Sep 2019 – 19 Jun 2020Soughtcumulative | ••• | — | Motion Record of the Receiver returnable…19 Mar 2021 |
| Deloitte Restructuring Inc.Receiverperiod 3 of 7 on this matter | Evergreen Consumer Brands Inc.Ontario · Receivership (court-appointed) · closed | 6 Apr – 12 Jun 2020 | ••• | •••7 people | Third Report to Court .pdf21 Jun 2022 |
| Deloitte Restructuring Inc.Receiverperiod 1 of 7 on this matter | Civic Homes LimitedNova Scotia · Receivership (court-appointed) · closed | 1 May – 31 May 2020 | ••• | •••4 people | Affidavit of James Foran18 Feb 2021 |
| Deloitte Restructuring Inc.Monitor | Ontario Graphite Ltd.Ontario · CCAA · closed | 27 Jun 2019 – 27 Apr 2020Sought | ••• | •••13 people | Supplement to the Second Report of the…28 Apr 2020 |
| Deloitte Restructuring Inc.Receiverperiod 2 of 7 on this matter | Evergreen Consumer Brands Inc.Ontario · Receivership (court-appointed) · closed | 7 Mar – 6 Apr 2020Sought | ••• | •••8 people | Second Report to Court .pdf24 Apr 2020 |
| Deloitte Restructuring Inc.Receiverperiod 3 of 8 on this matter | Grabhers Last Stand Bison Ranch Ltd.British Columbia · Receivership (court-appointed) · closed | 1 Mar – 31 Mar 2020 | ••• | •••4 people | Affidavit No. 1 of M. McKie, filed November…3 Nov 2020 |
| Deloitte Restructuring Inc.Receiverperiod 1 of 7 on this matter | Evergreen Consumer Brands Inc.Ontario · Receivership (court-appointed) · closed | 30 Jan – 6 Mar 2020Sought | ••• | •••8 people | Second Report to Court .pdf24 Apr 2020 |
| Deloitte Restructuring Inc.Receiverperiod 2 of 8 on this matter | Grabhers Last Stand Bison Ranch Ltd.British Columbia · Receivership (court-appointed) · closed | 29 Jan – 29 Feb 2020 | ••• | •••8 people | Affidavit No. 1 of M. McKie, filed November…3 Nov 2020 |
| Deloitte Restructuring Inc.Receiverperiod 2 of 10 on this matter | Golden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.Ontario · Receivership (court-appointed) · closed | 12 Nov – 31 Dec 2019 | ••• | •••6 people | Motion Record of the Receiver returnable…19 Mar 2021 |
| Deloitte Restructuring Inc.Receiver | Machine Works Industrial Inc.Alberta · Receivership (court-appointed) | 12 Aug – 31 Dec 2019 | ••• | — | Filed Second Report of Receiver Filed March…2 Mar 2020 |
| Deloitte Restructuring Inc.Receiver | Innovative Steam Technologies et al.Ontario · Receivership (court-appointed) · closed | 2 Nov 2018 – 31 Dec 2019 | ••• | •••10 people | Motion Record of Deloitte Restructuring -…24 Jan 2020 |
| Deloitte Restructuring Inc.Receiverperiod 1 of 10 on this matter | Golden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.Ontario · Receivership (court-appointed) · closed | 1 Sep – 8 Nov 2019 | ••• | •••6 people | Motion Record of the Receiver returnable…19 Mar 2021 |
| Deloitte Restructuring Inc.Monitorperiod 15 of 15 on this matter | British Bazaar and British ConfectioneryNewfoundland and Labrador · CCAA · closed | 10 Jun – 28 Jun 2019 | ••• | •••3 people | Third Report of the Monitor26 Jul 2019 |
| Deloitte Restructuring Inc.Monitorperiod 14 of 15 on this matter | British Bazaar and British ConfectioneryNewfoundland and Labrador · CCAA · closed | 27 May – 7 Jun 2019 | ••• | •••3 people | Third Report of the Monitor26 Jul 2019 |
| Deloitte Restructuring Inc.Monitorperiod 2 of 2 on this matter | Parkland Airport Development CorporationAlberta · CCAA · closed | 29 Nov 2016 – 30 May 2019cumulative | — | ••• | Affidavit of the Monitor January 24, 202024 Jan 2020 |
| Deloitte Restructuring Inc.Monitorperiod 2 of 2 on this matter | Parkland Airport Development CorporationAlberta · CCAA · closed | to 30 May 2019cumulative | — | — | Fourteenth Report of the Monitor January…23 Jan 2020 |
| Deloitte Restructuring Inc.Monitorperiod 13 of 15 on this matter | British Bazaar and British ConfectioneryNewfoundland and Labrador · CCAA · closed | 13 May – 24 May 2019 | ••• | •••3 people | Third Report of the Monitor26 Jul 2019 |
| Deloitte Restructuring Inc.Monitorperiod 12 of 15 on this matter | British Bazaar and British ConfectioneryNewfoundland and Labrador · CCAA · closed | 29 Apr – 10 May 2019 | ••• | •••4 people | Third Report of the Monitor26 Jul 2019 |
| Deloitte Restructuring Inc.Monitorperiod 11 of 15 on this matter | British Bazaar and British ConfectioneryNewfoundland and Labrador · CCAA · closed | 12 Apr – 26 Apr 2019 | ••• | •••2 people | Third Report of the Monitor26 Jul 2019 |
| Deloitte Restructuring Inc.Monitorperiod 10 of 15 on this matter | British Bazaar and British ConfectioneryNewfoundland and Labrador · CCAA · closed | 30 Mar – 12 Apr 2019 | ••• | •••2 people | Third Report of the Monitor26 Jul 2019 |
| Deloitte Restructuring Inc.Monitorperiod 9 of 15 on this matter | British Bazaar and British ConfectioneryNewfoundland and Labrador · CCAA · closed | 16 Mar – 29 Mar 2019 | ••• | •••2 people | Third Report of the Monitor26 Jul 2019 |
| Deloitte Restructuring Inc.Monitorperiod 8 of 15 on this matter | British Bazaar and British ConfectioneryNewfoundland and Labrador · CCAA · closed | 4 Mar – 15 Mar 2019 | ••• | •••2 people | Third Report of the Monitor26 Jul 2019 |
| Deloitte Restructuring Inc.Monitorperiod 7 of 15 on this matter | British Bazaar and British ConfectioneryNewfoundland and Labrador · CCAA · closed | 18 Feb – 1 Mar 2019 | ••• | •••2 people | Third Report of the Monitor26 Jul 2019 |
| Deloitte Restructuring Inc.Monitorperiod 6 of 15 on this matter | British Bazaar and British ConfectioneryNewfoundland and Labrador · CCAA · closed | 1 Feb – 15 Feb 2019 | ••• | •••2 people | Third Report of the Monitor26 Jul 2019 |
| Deloitte Restructuring Inc.Monitorperiod 5 of 15 on this matter | British Bazaar and British ConfectioneryNewfoundland and Labrador · CCAA · closed | 19 Jan – 1 Feb 2019 | ••• | •••4 people | Third Report of the Monitor26 Jul 2019 |
| Deloitte Restructuring Inc.Monitorperiod 4 of 15 on this matter | British Bazaar and British ConfectioneryNewfoundland and Labrador · CCAA · closed | 22 Dec 2018 – 18 Jan 2019 | ••• | •••5 people | Third Report of the Monitor26 Jul 2019 |
| Deloitte Restructuring Inc.Monitorperiod 3 of 15 on this matter | British Bazaar and British ConfectioneryNewfoundland and Labrador · CCAA · closed | 30 Nov – 21 Dec 2018 | ••• | •••2 people | Third Report of the Monitor26 Jul 2019 |
| Deloitte Restructuring Inc.Monitorperiod 2 of 15 on this matter | British Bazaar and British ConfectioneryNewfoundland and Labrador · CCAA · closed | 19 Nov – 30 Nov 2018 | ••• | •••2 people | Third Report of the Monitor26 Jul 2019 |
| Deloitte Restructuring Inc.Monitorperiod 1 of 15 on this matter | British Bazaar and British ConfectioneryNewfoundland and Labrador · CCAA · closed | 31 Oct – 16 Nov 2018 | ••• | •••3 people | Third Report of the Monitor26 Jul 2019 |
| Deloitte Restructuring Inc.Liquidatorperiod 1 of 3 on this matter | Taylor Bros. Farm Ltd. and Edwin Potato Growers Ltd.Manitoba · Winding-up (provincial) · closed | 28 Apr 2017 – 13 May 2018cumulative | — | ••• | Third Report of the Liquidator .pdf18 May 2018 |
| Deloitte Restructuring Inc.Receiver | Vortex Drilling Ltd.Saskatchewan · Receivership (court-appointed) · closed | 24 Jul 2017 – 13 May 2018cumulative | — | ••• | Second Report of the Receiver .pdf14 May 2018 |
| Deloitte Restructuring Inc.Monitorperiod 15 of 15 on this matter | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)Nova Scotia · CCAA · closed | 1 Jun – 31 Jul 2017 | ••• | •••5 people | Tenth Report of Monitor16 Nov 2017 |
| Deloitte Restructuring Inc.Monitorperiod 14 of 15 on this matter | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)Nova Scotia · CCAA · closed | 1 May – 31 May 2017 | ••• | •••5 people | Tenth Report of Monitor16 Nov 2017 |
| Deloitte Restructuring Inc.Receiver | GroundForce Geodrilling Solutions Inc.Alberta · Receivership (court-appointed) · closed | 2 Oct 2015 – 18 May 2017cumulative | ••• | — | Receiver's Final Report24 May 2017 |
| Deloitte Restructuring Inc.Monitorperiod 1 of 2 on this matter | 101133330 Saskatchewan Ltd. (O/A Orr Centre) 101149825 Saskatchewan Ltd.Saskatchewan · CCAA · closed | 6 Dec 2016 – 14 May 2017cumulative | ••• | — | Fifth Report of the Monitor - Dated May 24,…24 May 2017 |
| Deloitte Restructuring Inc.Monitorperiod 13 of 15 on this matter | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)Nova Scotia · CCAA · closed | 1 Apr – 30 Apr 2017 | ••• | •••3 people | Tenth Report of Monitor16 Nov 2017 |
| Deloitte Restructuring Inc.Monitorperiod 12 of 15 on this matter | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)Nova Scotia · CCAA · closed | 25 Feb – 31 Mar 2017 | ••• | •••4 people | Tenth Report of Monitor16 Nov 2017 |
| Deloitte Restructuring Inc.Receiverperiod 3 of 3 on this matter | Arc Productions Ltd.Ontario · Interim receivership · closed | 1 Nov 2016 – 28 Feb 2017cumulative | ••• | ••• | Motion Record of the Receiver - (returnable…18 Apr 2017 |
| Deloitte Restructuring Inc.Receiverperiod 3 of 3 on this matter | Arc Productions Ltd.Ontario · Interim receivership · closed | 1 Feb – 28 Feb 2017 | ••• | •••4 people | Motion Record of the Receiver - (returnable…18 Apr 2017 |
| Deloitte Restructuring Inc.Monitorperiod 11 of 15 on this matter | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)Nova Scotia · CCAA · closed | 11 Feb – 24 Feb 2017 | ••• | •••5 people | Tenth Report of Monitor16 Nov 2017 |
| Deloitte Restructuring Inc.Monitorperiod 10 of 15 on this matter | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)Nova Scotia · CCAA · closed | 31 Jan – 10 Feb 2017 | ••• | •••5 people | Tenth Report of Monitor16 Nov 2017 |
| Deloitte Restructuring Inc.Monitorperiod 9 of 15 on this matter | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)Nova Scotia · CCAA · closed | 18 Jan – 31 Jan 2017 | ••• | •••4 people | Tenth Report of Monitor16 Nov 2017 |
| Deloitte Restructuring Inc.Receiverperiod 1 of 3 on this matter | Arc Productions Ltd.Ontario · Interim receivership · closed | 1 Nov 2016 – 31 Jan 2017 | ••• | •••8 people | Motion Record of the Receiver - (returnable…18 Apr 2017 |
| Deloitte Restructuring Inc.Monitorperiod 8 of 15 on this matter | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)Nova Scotia · CCAA · closed | 3 Jan – 17 Jan 2017 | ••• | •••2 people | Tenth Report of Monitor16 Nov 2017 |
| Deloitte Restructuring Inc.Monitorperiod 7 of 15 on this matter | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)Nova Scotia · CCAA · closed | 10 Dec – 31 Dec 2016 | ••• | •••2 people | Tenth Report of Monitor16 Nov 2017 |
| Deloitte Restructuring Inc.Monitorperiod 6 of 15 on this matter | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)Nova Scotia · CCAA · closed | 14 Nov – 9 Dec 2016 | ••• | •••3 people | Tenth Report of Monitor16 Nov 2017 |
| Deloitte Restructuring Inc.Monitorperiod 5 of 15 on this matter | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)Nova Scotia · CCAA · closed | 24 Oct – 11 Nov 2016 | ••• | •••3 people | Tenth Report of Monitor16 Nov 2017 |
| Deloitte Restructuring Inc.Monitorperiod 4 of 15 on this matter | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)Nova Scotia · CCAA · closed | 11 Oct – 21 Oct 2016 | ••• | •••2 people | Tenth Report of Monitor16 Nov 2017 |
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.