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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301350 of 596 stated rates · Deloitte Restructuring Inc.
PersonFirmCasePeriodRate Source
James ForanVice President · officers of the court · directorDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed1 Jun – 31 Jul 2017•••Tenth Report of Monitor
Kevin YuillSenior Manager · officers of the court · directorDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed1 Jun – 31 Jul 2017•••Tenth Report of Monitor
Warren LeungSenior Manager · officers of the court · directorDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed1 Jun – 31 Jul 2017•••Tenth Report of Monitor
James ForanVice President · officers of the court · directorDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed1 May – 31 May 2017•••Tenth Report of Monitor
James ForanVice President · officers of the court · directorDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed1 Apr – 30 Apr 2017•••Tenth Report of Monitor
James ForanVice President · officers of the court · directorDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed25 Feb – 31 Mar 2017•••Tenth Report of Monitor
James ForanVice President · officers of the court · directorDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed11 Feb – 24 Feb 2017•••Tenth Report of Monitor
James ForanVice President · officers of the court · directorDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed31 Jan – 10 Feb 2017•••Tenth Report of Monitor
James ForanVice President · officers of the court · directorDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed18 Jan – 31 Jan 2017•••Tenth Report of Monitor
James ForanVice President · officers of the court · directorDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed3 Jan – 17 Jan 2017•••Tenth Report of Monitor
James ForanVice President · officers of the court · directorDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed10 Dec – 31 Dec 2016•••Tenth Report of Monitor
James ForanVice President · officers of the court · directorDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed14 Nov – 9 Dec 2016•••Tenth Report of Monitor
James ForanVice President · officers of the court · directorDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed24 Oct – 11 Nov 2016•••Tenth Report of Monitor
Kevin YuillSenior Manager, Tax · officers of the court · directorDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed24 Oct – 11 Nov 2016•••Tenth Report of Monitor
James ForanVice President · officers of the court · directorDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed11 Oct – 21 Oct 2016•••Tenth Report of Monitor
Colleen O'BrienManagerDeloitte Restructuring Inc.ReceiveriFoodequipment.com Inc.NB1 Jan – 31 Dec 2025•••Affidavit of James Foran
Colleen O'BrienManagerDeloitte Restructuring Inc.Capacity not statedSouth Shore SeafoodsNB · closed1 Dec 2024 – 31 Mar 2025•••Record on Motion on behalf of the Moving Party
Tim SherrenManagerDeloitte Restructuring Inc.Capacity not statedSouth Shore SeafoodsNB · closed1 Dec 2024 – 31 Mar 2025•••Record on Motion on behalf of the Moving Party
Krista BorzellinoSenior · officers of the court · associateDeloitte Restructuring Inc.MonitorOntario Graphite Ltd.ON · closed27 Jun 2019 – 27 Apr 2020•••Supplement to the Second Report of the Monitor .pdf
Naveen PurbaSenior · officers of the court · associateDeloitte Restructuring Inc.MonitorOntario Graphite Ltd.ON · closed27 Jun 2019 – 27 Apr 2020•••Supplement to the Second Report of the Monitor .pdf
Andrew LemosManagerDeloitte Restructuring Inc.TrusteeMaple Financial Group Inc. and Maple Futures Corp.ON · closed•••Motion Record of the Trustee (Motion Returnable May 23,…
Graham PageManagerDeloitte Restructuring Inc.TrusteeMaple Financial Group Inc. and Maple Futures Corp.ON · closed•••Motion Record of the Trustee (Motion Returnable May 23,…
Samson LiuManagerDeloitte Restructuring Inc.TrusteeMaple Financial Group Inc. and Maple Futures Corp.ON · closed•••Motion Record of the Trustee (Motion Returnable May 23,…
Laura ConortonSenior · officers of the court · associateDeloitte Restructuring Inc.ReceiverBrook Restoration Ltd., E G Rest Acres Ltd., and Swinfin Properties Inc.ON · closed8 Dec 2025 – 18 Feb 2026•••Motion Record of the receiver
Laura ConortonSenior · officers of the court · associateDeloitte Restructuring Inc.ReceiverBrook Restoration Ltd., E G Rest Acres Ltd., and Swinfin Properties Inc.ON · closed4 Feb – 18 Feb 2026•••Motion Record of the receiver
Laura ConortonConsultant · officers of the court · associateDeloitte Restructuring Inc.ReceiverBrook Restoration Ltd., E G Rest Acres Ltd., and Swinfin Properties Inc.ON · closed8 Dec 2025 – 18 Feb 2026•••Motion Record of the receiver
Laura ConortonSenior · officers of the court · associateDeloitte Restructuring Inc.ReceiverBrook Restoration Ltd., E G Rest Acres Ltd., and Swinfin Properties Inc.ON · closed8 Dec 2025 – 18 Feb 2026•••Motion Record of the receiver
Laura ConortonSenior · officers of the court · associateDeloitte Restructuring Inc.ReceiverBrook Restoration Ltd., E G Rest Acres Ltd., and Swinfin Properties Inc.ON · closed19 Jan – 3 Feb 2026•••Motion Record of the receiver
Grace Perales-SolisDeloitte Restructuring Inc.ReceiverOtso Gold Corp., ReceiverBC · closed10 Aug – 30 Sep 2022•••Affidavit #1 of Melinda McKie, filed October 12, 2022
Sam Massiecalled 2017Deloitte Restructuring Inc.MonitorNorth American Fur Auctions Inc.ON1 Mar – 30 Dec 2021•••Eighth Report of the Monitor, dated January 28, 2022.PDF
James ForanVice President · officers of the court · directorDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed19 Sep – 10 Oct 2016•••Tenth Report of Monitor
James ForanVice President · officers of the court · directorDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed12 Sep – 16 Sep 2016•••Tenth Report of Monitor
James ForanVice President · officers of the court · directorDeloitte Restructuring Inc.MonitorVictory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed28 Jun – 9 Sep 2016•••Tenth Report of Monitor
Grace Perales-SolisManagerDeloitte Restructuring Inc.ReceiverOtso Gold Corp., ReceiverBC · closed•••Affidavit #3 of Melinda McKie, filed July 14, 2023
Todd DewSenior Associate · officers of the court · associateDeloitte Restructuring Inc.ReceiverUppal Farms & Greenhouses Ltd.BC · closed1 May – 30 Jun 2025•••Affidavit #1 of J. Keeble (Fees)
Colleen O'BrienManagerDeloitte Restructuring Inc.Capacity not statedSouth Shore SeafoodsNB · closed1 Nov – 30 Nov 2024•••Record on Motion on behalf of the Moving Party
Kaleb ButtSenior Associate · officers of the court · associateDeloitte Restructuring Inc.ReceiverUppal Farms & Greenhouses Ltd.BC · closed16 Sep – 4 Nov 2024•••Affidavit #1 of J. Keeble (Fees)
Xinyi BaoSenior Associate · officers of the court · associateDeloitte Restructuring Inc.ReceiverUppal Farms & Greenhouses Ltd.BC · closed16 Sep – 4 Nov 2024•••Affidavit #1 of J. Keeble (Fees)
Colleen O'BrienManagerDeloitte Restructuring Inc.Capacity not statedSouth Shore SeafoodsNB · closed1 Oct – 31 Oct 2024•••Record on Motion on behalf of the Moving Party
Colleen O'BrienManagerDeloitte Restructuring Inc.ReceiverRoyal Oaks Golf Club Inc.NB12 Feb – 31 Aug 2024•••Affidavit of James Foran
Colleen O'BrienManagerDeloitte Restructuring Inc.ReceiverRoyal Oaks Golf Club Inc.NB1 Aug – 31 Aug 2024•••Affidavit of James Foran
Colleen O'BrienManagerDeloitte Restructuring Inc.ReceiverRoyal Oaks Golf Club Inc.NB2 Jul – 31 Jul 2024•••Affidavit of James Foran
Colleen O'BrienManagerDeloitte Restructuring Inc.ReceiverRoyal Oaks Golf Club Inc.NB1 Jun – 28 Jun 2024•••Affidavit of James Foran
Colleen O'BrienManagerDeloitte Restructuring Inc.ReceiverRoyal Oaks Golf Club Inc.NB1 May – 31 May 2024•••Affidavit of James Foran
Colleen O'BrienManagerDeloitte Restructuring Inc.ReceiverRoyal Oaks Golf Club Inc.NB1 Apr – 30 Apr 2024•••Affidavit of James Foran
Colleen O'BrienManagerDeloitte Restructuring Inc.ReceiverRoyal Oaks Golf Club Inc.NB1 Mar – 28 Mar 2024•••Affidavit of James Foran
Graham PageManagerDeloitte Restructuring Inc.ReceiverArc Productions Ltd.ON · closed1 Nov 2016 – 31 Jan 2017•••Motion Record of the Receiver - (returnable April 18,…
Laura ConortonSenior · officers of the court · associateDeloitte Restructuring Inc.MonitorAntibe Therapeutics Inc.ON · closed•••Motion Record
Sally BaoSenior Analyst · officers of the court · associateDeloitte Restructuring Inc.MonitorSperling GP Ltd., Sperling Limited Partnership and 1112849 B.C. Ltd.BC · closed1 May – 6 Jun 2025•••Second Report of the Monitor, June 26, 2025
Sally BaoSenior Analyst · officers of the court · associateDeloitte Restructuring Inc.MonitorSperling GP Ltd., Sperling Limited Partnership and 1112849 B.C. Ltd.BC · closed1 Mar – 30 Apr 2025•••Second Report of the Monitor, June 26, 2025

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.