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 3 of 15 on this matter | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)Nova Scotia · CCAA · closed | 19 Sep – 10 Oct 2016 | ••• | •••3 people | Tenth Report of Monitor16 Nov 2017 |
| Deloitte Restructuring Inc.Monitorperiod 2 of 15 on this matter | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)Nova Scotia · CCAA · closed | 12 Sep – 16 Sep 2016 | ••• | •••3 people | Tenth Report of Monitor16 Nov 2017 |
| Deloitte Restructuring Inc.Monitorperiod 1 of 15 on this matter | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)Nova Scotia · CCAA · closed | 28 Jun – 9 Sep 2016 | ••• | •••5 people | Tenth Report of Monitor16 Nov 2017 |
| Deloitte Restructuring Inc.Receiver | Big Eagle GroupAlberta · Receivership (court-appointed) · closed | 8 Jun 2015 – 10 May 2016cumulative | ••• | ••• | Fifth Report of the Court Appointed…10 May 2016 |
| Deloitte Restructuring Inc.Receiverperiod 1 of 2 on this matter | Crocus Investment FundManitoba · Receivership (court-appointed) | 1 Apr 2012 – 31 Mar 2016Sought | ••• | ••• | Receiver's Report 1712 May 2016 |
| Deloitte Restructuring Inc.Receiverperiod 9 of 9 on this matter | National Telecommunications Inc.Ontario · Receivership (court-appointed) · closed | 6 Jun – 30 Nov 2015cumulative | ••• | ••• | Motion Record of the Receiver dated…18 Dec 2015 |
| Deloitte Restructuring Inc.Receiverperiod 9 of 9 on this matter | National Telecommunications Inc.Ontario · Receivership (court-appointed) · closed | 1 Nov – 30 Nov 2015 | ••• | •••4 people | Motion Record of the Receiver dated…18 Dec 2015 |
| Deloitte Restructuring Inc.Receiverperiod 7 of 9 on this matter | National Telecommunications Inc.Ontario · Receivership (court-appointed) · closed | 1 Sep – 31 Oct 2015 | ••• | •••4 people | Motion Record of the Receiver dated…18 Dec 2015 |
| Deloitte Restructuring Inc.Receiverperiod 6 of 9 on this matter | National Telecommunications Inc.Ontario · Receivership (court-appointed) · closed | 1 Aug – 31 Aug 2015 | ••• | •••4 people | Motion Record of the Receiver dated…18 Dec 2015 |
| Deloitte Restructuring Inc.Receiverperiod 5 of 9 on this matter | National Telecommunications Inc.Ontario · Receivership (court-appointed) · closed | 27 Jun – 31 Jul 2015 | ••• | •••4 people | Motion Record of the Receiver dated…18 Dec 2015 |
| Deloitte Restructuring Inc.Receiverperiod 4 of 9 on this matter | National Telecommunications Inc.Ontario · Receivership (court-appointed) · closed | 6 Jun – 26 Jun 2015 | ••• | •••5 people | Motion Record of the Receiver dated…18 Dec 2015 |
| Deloitte Restructuring Inc.Receiverperiod 3 of 9 on this matter | National Telecommunications Inc.Ontario · Receivership (court-appointed) · closed | 16 May – 5 Jun 2015 | ••• | •••5 people | First Report to Court - Exhibit F to I |
| Deloitte Restructuring Inc.Receiverperiod 3 of 9 on this matter | National Telecommunications Inc.Ontario · Receivership (court-appointed) · closed | 9 Apr – 5 Jun 2015cumulative | ••• | ••• | First Report to Court - Exhibit F to I |
| Deloitte Restructuring Inc.Receiverperiod 1 of 9 on this matter | National Telecommunications Inc.Ontario · Receivership (court-appointed) · closed | to 15 May 2015 | ••• | •••6 people | First Report to Court - Exhibit F to I |
| Deloitte Restructuring Inc.Receiver | Oak Bay Developments Inc.Ontario · Receivership (court-appointed) | 14 Mar – 8 May 2015 | — | ••• | Motion Record - Volume 2 of 25 Jun 2015 |
| Deloitte Restructuring Inc.Receiverperiod 2 of 2 on this matter | Rose of Sharon (Ontario) Retirement CommunityOntario · Receivership (court-appointed) · closed | 1 Nov 2013 – 30 Nov 2014cumulative | — | ••• | Fee Affidavit for Deloitte Restructuring…2 Mar 2015 |
| Deloitte Restructuring Inc.Receiverperiod 1 of 2 on this matter | Rose of Sharon (Ontario) Retirement CommunityOntario · Receivership (court-appointed) · closed | 1 Nov – 31 Dec 2013 | ••• | •••4 people | Fee Affidavit for Deloitte Restructuring…2 Mar 2015 |
| Deloitte Restructuring Inc.Receiver | Kooshie Cushions of Canada LimitedNova Scotia · Receivership (court-appointed) | — | — | ••• | Affidavit of James Foran30 Jun 2026 |
| Deloitte Restructuring Inc.Receiver | M&F Leblanc Oil LtdNew Brunswick · Receivership (court-appointed) | — | — | ••• | Second Report of the Receiver22 May 2026 |
| Deloitte Restructuring Inc.Receiverperiod 1 of 9 on this matter | Royal Oaks Golf Club Inc.New Brunswick · Receivership (court-appointed) | — | — | ••• | Fourth Report of the Court Appointed…16 Apr 2026 |
| Deloitte Restructuring Inc.Monitorperiod 1 of 6 on this matter | Sperling GP Ltd., Sperling Limited Partnership and 1112849 B.C. Ltd.British Columbia · CCAA · closed | —cumulative | ••• | — | Second Report of the Monitor, June 26, 202526 Jun 2025 |
| Deloitte Restructuring Inc.Monitor | Antibe Therapeutics Inc.Ontario · CCAA · closed | —Soughtcumulative | ••• | •••5 people | Motion Record6 May 2024 |
| Deloitte Restructuring Inc.Receiverperiod 1 of 2 on this matter | Crocus Investment FundManitoba · Receivership (court-appointed) | —Sought | ••• | ••• | Receiver's Report 218 Nov 2023 |
| Deloitte Restructuring Inc.Receiverperiod 1 of 3 on this matter | Otso Gold Corp., ReceiverBritish Columbia · Receivership (court-appointed) · closed | —cumulative | ••• | •••5 people | Affidavit #3 of Melinda McKie, filed July…14 Jul 2023 |
| Deloitte Restructuring Inc.Monitorperiod 1 of 4 on this matter | North American Fur Auctions Inc.Ontario · CCAA | —Soughtcumulative | ••• | ••• | Eleventh Report of the Monitor, dated…18 Jan 2023 |
| Deloitte Restructuring Inc.Monitorperiod 1 of 8 on this matter | Trinity Ravine Community Inc.Ontario · CCAA · closed | — | ••• | •••10 people | Monitor's Fourth Report9 Sep 2022 |
| Deloitte Restructuring Inc.Receiverperiod 1 of 4 on this matter | Ostrander HotelsAlberta · Receivership (court-appointed) · closed | —cumulative | ••• | — | Third and Final Report of the Court…2 May 2022 |
| Deloitte Restructuring Inc.Receiver | Swift Hotels Group Ltd.Saskatchewan · Receivership (court-appointed) · closed | —cumulative | ••• | — | Third Report of the Receiver .pdf1 Dec 2021 |
| Deloitte Restructuring Inc.Receiverperiod 1 of 2 on this matter | Toolplas Systems Inc.Ontario · Receivership (court-appointed) · closed | —Sought | — | ••• | Second Report of the Receiver14 Jun 2021 |
| Deloitte Restructuring Inc.Receiver | 6382330 Manitoba Ltd., PGRP Properties Inc., and 6472240 Manitoba Ltd.Manitoba · Receivership (court-appointed) · closed | — | ••• | — | Second Report of the Receiver .pdf12 Feb 2021 |
| Deloitte Restructuring Inc.Receiver | Kings Cargo Express Ltd. and Canada Cargo Lines Ltd.Manitoba · Receivership (court-appointed) · closed | —cumulative | ••• | — | First Report of the Receiver21 Jan 2021 |
| Deloitte Restructuring Inc.Receiverperiod 1 of 2 on this matter | Tyler Smith, Pamela Smith, Smith Northern Ranching, and 101197829 Saskatchewan Ltd.Saskatchewan · Receivership (court-appointed) · closed | — | ••• | ••• | First Report of the Receiver .pdf8 Jan 2021 |
| Deloitte Restructuring Inc.Receiverperiod 1 of 8 on this matter | Grabhers Last Stand Bison Ranch Ltd.British Columbia · Receivership (court-appointed) · closed | —Sought | ••• | — | Notice of Application of the Receiver for…3 Nov 2020 |
| Deloitte Restructuring Inc.Monitor | Copper Sands Land Corp., Willow Rush Development Corp., Midtdal Developments & Investments Corp., Prairie Country Homes Ltd., JJL Developments & Investments Corp., and MDI Utility Corp.Saskatchewan · CCAA · closed | —Soughtcumulative | ••• | — | Eleventh Report of the Monitor .pdf23 Oct 2020 |
| Deloitte Restructuring Inc.Receiver | Distinct Infrastructure Group Inc. et alOntario · Receivership (court-appointed) | — | — | ••• | Fourth Report of the Receiver .pdf15 Oct 2020 |
| Deloitte Restructuring Inc.Receiver | 7 G.B. Enterprises Inc.Saskatchewan · Receivership (court-appointed) · closed | —cumulative | — | ••• | First Report of the Receiver .pdf24 Feb 2020 |
| Deloitte Restructuring Inc.Receiver | Force Rentals Ltd. and 5604070 Manitoba Ltd.Manitoba · Receivership (court-appointed) · closed | —cumulative | ••• | ••• | Third Report of the Receiver12 Sep 2019 |
| Deloitte Restructuring Inc.Monitorperiod 1 of 2 on this matter | 101133330 Saskatchewan Ltd. (O/A Orr Centre) 101149825 Saskatchewan Ltd.Saskatchewan · CCAA · closed | —Soughtcumulative | — | ••• | Thirteenth Report of the Monitor .pdf21 Jun 2019 |
| Deloitte Restructuring Inc.Receiver | Royal Canadian Bedrock Inc.Ontario · Receivership (court-appointed) · closed | — | — | ••• | Motion Record - returnable April 26, 2019…26 Apr 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 | — | — | ••• | Fourth Report of the Liquidator .pdf27 Aug 2018 |
| Deloitte Restructuring Inc.Trustee | Maple Financial Group Inc. and Maple Futures Corp.Ontario · Bankruptcy · closed | —cumulative | ••• | •••17 people | Motion Record of the Trustee (Motion…23 May 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.