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.
| Person | Firm | Case | Period | Rate ▼ | Source |
|---|---|---|---|---|---|
| James ForanVice President · officers of the court · director | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 1 Jun – 31 Jul 2017 | ••• | Tenth Report of Monitor |
| Kevin YuillSenior Manager · officers of the court · director | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 1 Jun – 31 Jul 2017 | ••• | Tenth Report of Monitor |
| Warren LeungSenior Manager · officers of the court · director | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 1 Jun – 31 Jul 2017 | ••• | Tenth Report of Monitor |
| James ForanVice President · officers of the court · director | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 1 May – 31 May 2017 | ••• | Tenth Report of Monitor |
| James ForanVice President · officers of the court · director | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 1 Apr – 30 Apr 2017 | ••• | Tenth Report of Monitor |
| James ForanVice President · officers of the court · director | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 25 Feb – 31 Mar 2017 | ••• | Tenth Report of Monitor |
| James ForanVice President · officers of the court · director | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 11 Feb – 24 Feb 2017 | ••• | Tenth Report of Monitor |
| James ForanVice President · officers of the court · director | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 31 Jan – 10 Feb 2017 | ••• | Tenth Report of Monitor |
| James ForanVice President · officers of the court · director | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 18 Jan – 31 Jan 2017 | ••• | Tenth Report of Monitor |
| James ForanVice President · officers of the court · director | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 3 Jan – 17 Jan 2017 | ••• | Tenth Report of Monitor |
| James ForanVice President · officers of the court · director | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 10 Dec – 31 Dec 2016 | ••• | Tenth Report of Monitor |
| James ForanVice President · officers of the court · director | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 14 Nov – 9 Dec 2016 | ••• | Tenth Report of Monitor |
| James ForanVice President · officers of the court · director | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 24 Oct – 11 Nov 2016 | ••• | Tenth Report of Monitor |
| Kevin YuillSenior Manager, Tax · officers of the court · director | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 24 Oct – 11 Nov 2016 | ••• | Tenth Report of Monitor |
| James ForanVice President · officers of the court · director | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 11 Oct – 21 Oct 2016 | ••• | Tenth Report of Monitor |
| Colleen O'BrienManager | Deloitte Restructuring Inc.Receiver | iFoodequipment.com Inc.NB | 1 Jan – 31 Dec 2025 | ••• | Affidavit of James Foran |
| Colleen O'BrienManager | Deloitte Restructuring Inc.Capacity not stated | South Shore SeafoodsNB · closed | 1 Dec 2024 – 31 Mar 2025 | ••• | Record on Motion on behalf of the Moving Party |
| Tim SherrenManager | Deloitte Restructuring Inc.Capacity not stated | South Shore SeafoodsNB · closed | 1 Dec 2024 – 31 Mar 2025 | ••• | Record on Motion on behalf of the Moving Party |
| Krista BorzellinoSenior · officers of the court · associate | Deloitte Restructuring Inc.Monitor | Ontario Graphite Ltd.ON · closed | 27 Jun 2019 – 27 Apr 2020 | ••• | Supplement to the Second Report of the Monitor .pdf |
| Naveen PurbaSenior · officers of the court · associate | Deloitte Restructuring Inc.Monitor | Ontario Graphite Ltd.ON · closed | 27 Jun 2019 – 27 Apr 2020 | ••• | Supplement to the Second Report of the Monitor .pdf |
| Andrew LemosManager | Deloitte Restructuring Inc.Trustee | Maple Financial Group Inc. and Maple Futures Corp.ON · closed | — | ••• | Motion Record of the Trustee (Motion Returnable May 23,… |
| Graham PageManager | Deloitte Restructuring Inc.Trustee | Maple Financial Group Inc. and Maple Futures Corp.ON · closed | — | ••• | Motion Record of the Trustee (Motion Returnable May 23,… |
| Samson LiuManager | Deloitte Restructuring Inc.Trustee | Maple Financial Group Inc. and Maple Futures Corp.ON · closed | — | ••• | Motion Record of the Trustee (Motion Returnable May 23,… |
| Laura ConortonSenior · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Brook Restoration Ltd., E G Rest Acres Ltd., and Swinfin Properties Inc.ON · closed | 8 Dec 2025 – 18 Feb 2026 | ••• | Motion Record of the receiver |
| Laura ConortonSenior · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Brook Restoration Ltd., E G Rest Acres Ltd., and Swinfin Properties Inc.ON · closed | 4 Feb – 18 Feb 2026 | ••• | Motion Record of the receiver |
| Laura ConortonConsultant · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Brook Restoration Ltd., E G Rest Acres Ltd., and Swinfin Properties Inc.ON · closed | 8 Dec 2025 – 18 Feb 2026 | ••• | Motion Record of the receiver |
| Laura ConortonSenior · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Brook Restoration Ltd., E G Rest Acres Ltd., and Swinfin Properties Inc.ON · closed | 8 Dec 2025 – 18 Feb 2026 | ••• | Motion Record of the receiver |
| Laura ConortonSenior · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Brook Restoration Ltd., E G Rest Acres Ltd., and Swinfin Properties Inc.ON · closed | 19 Jan – 3 Feb 2026 | ••• | Motion Record of the receiver |
| Grace Perales-Solis | Deloitte Restructuring Inc.Receiver | Otso Gold Corp., ReceiverBC · closed | 10 Aug – 30 Sep 2022 | ••• | Affidavit #1 of Melinda McKie, filed October 12, 2022 |
| Sam Massiecalled 2017 | Deloitte Restructuring Inc.Monitor | North American Fur Auctions Inc.ON | 1 Mar – 30 Dec 2021 | ••• | Eighth Report of the Monitor, dated January 28, 2022.PDF |
| James ForanVice President · officers of the court · director | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 19 Sep – 10 Oct 2016 | ••• | Tenth Report of Monitor |
| James ForanVice President · officers of the court · director | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 12 Sep – 16 Sep 2016 | ••• | Tenth Report of Monitor |
| James ForanVice President · officers of the court · director | Deloitte Restructuring Inc.Monitor | Victory Farms Incorporated and Jonathan Mullen Mink Ranch Limited (collectively the “Applicants”)NS · closed | 28 Jun – 9 Sep 2016 | ••• | Tenth Report of Monitor |
| Grace Perales-SolisManager | Deloitte Restructuring Inc.Receiver | Otso Gold Corp., ReceiverBC · closed | — | ••• | Affidavit #3 of Melinda McKie, filed July 14, 2023 |
| Todd DewSenior Associate · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Uppal Farms & Greenhouses Ltd.BC · closed | 1 May – 30 Jun 2025 | ••• | Affidavit #1 of J. Keeble (Fees) |
| Colleen O'BrienManager | Deloitte Restructuring Inc.Capacity not stated | South Shore SeafoodsNB · closed | 1 Nov – 30 Nov 2024 | ••• | Record on Motion on behalf of the Moving Party |
| Kaleb ButtSenior Associate · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Uppal Farms & Greenhouses Ltd.BC · closed | 16 Sep – 4 Nov 2024 | ••• | Affidavit #1 of J. Keeble (Fees) |
| Xinyi BaoSenior Associate · officers of the court · associate | Deloitte Restructuring Inc.Receiver | Uppal Farms & Greenhouses Ltd.BC · closed | 16 Sep – 4 Nov 2024 | ••• | Affidavit #1 of J. Keeble (Fees) |
| Colleen O'BrienManager | Deloitte Restructuring Inc.Capacity not stated | South Shore SeafoodsNB · closed | 1 Oct – 31 Oct 2024 | ••• | Record on Motion on behalf of the Moving Party |
| Colleen O'BrienManager | Deloitte Restructuring Inc.Receiver | Royal Oaks Golf Club Inc.NB | 12 Feb – 31 Aug 2024 | ••• | Affidavit of James Foran |
| Colleen O'BrienManager | Deloitte Restructuring Inc.Receiver | Royal Oaks Golf Club Inc.NB | 1 Aug – 31 Aug 2024 | ••• | Affidavit of James Foran |
| Colleen O'BrienManager | Deloitte Restructuring Inc.Receiver | Royal Oaks Golf Club Inc.NB | 2 Jul – 31 Jul 2024 | ••• | Affidavit of James Foran |
| Colleen O'BrienManager | Deloitte Restructuring Inc.Receiver | Royal Oaks Golf Club Inc.NB | 1 Jun – 28 Jun 2024 | ••• | Affidavit of James Foran |
| Colleen O'BrienManager | Deloitte Restructuring Inc.Receiver | Royal Oaks Golf Club Inc.NB | 1 May – 31 May 2024 | ••• | Affidavit of James Foran |
| Colleen O'BrienManager | Deloitte Restructuring Inc.Receiver | Royal Oaks Golf Club Inc.NB | 1 Apr – 30 Apr 2024 | ••• | Affidavit of James Foran |
| Colleen O'BrienManager | Deloitte Restructuring Inc.Receiver | Royal Oaks Golf Club Inc.NB | 1 Mar – 28 Mar 2024 | ••• | Affidavit of James Foran |
| Graham PageManager | Deloitte Restructuring Inc.Receiver | Arc Productions Ltd.ON · closed | 1 Nov 2016 – 31 Jan 2017 | ••• | Motion Record of the Receiver - (returnable April 18,… |
| Laura ConortonSenior · officers of the court · associate | Deloitte Restructuring Inc.Monitor | Antibe Therapeutics Inc.ON · closed | — | ••• | Motion Record |
| Sally BaoSenior Analyst · officers of the court · associate | Deloitte Restructuring Inc.Monitor | Sperling GP Ltd., Sperling Limited Partnership and 1112849 B.C. Ltd.BC · closed | 1 May – 6 Jun 2025 | ••• | Second Report of the Monitor, June 26, 2025 |
| Sally BaoSenior Analyst · officers of the court · associate | Deloitte Restructuring Inc.Monitor | Sperling GP Ltd., Sperling Limited Partnership and 1112849 B.C. Ltd.BC · closed | 1 Mar – 30 Apr 2025 | ••• | Second Report of the Monitor, June 26, 2025 |
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.