Proceedings.

What the professionals charged

3,717 bills from 196 firms on 874 matters · 9,448 stated hourly rates · as the filings state them

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CAD · standard rates · drawn at 12 or more

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1–50 of 191 bills · Deloitte Restructuring Inc.
FirmCasePeriod ▼FeesRatesSource
Deloitte Restructuring Inc.ReceiverCroft Aggregates LimitedSaskatchewan · Receivership (court-appointed) · closed27 Sep 2023 – 6 Apr 2026cumulative—First Report of the Receiver7 Apr 2026
Deloitte Restructuring Inc.Receiverperiod 4 of 4 on this matterBrook Restoration Ltd., E G Rest Acres Ltd., and Swinfin Properties Inc.Ontario · Receivership (court-appointed) · closed8 Dec 2025 – 18 Feb 2026cumulative13 peopleMotion Record of the receiver23 Feb 2026
Deloitte Restructuring Inc.Receiverperiod 4 of 4 on this matterBrook Restoration Ltd., E G Rest Acres Ltd., and Swinfin Properties Inc.Ontario · Receivership (court-appointed) · closed4 Feb – 18 Feb 20264 peopleMotion Record of the receiver23 Feb 2026
Deloitte Restructuring Inc.Receiverperiod 2 of 4 on this matterBrook Restoration Ltd., E G Rest Acres Ltd., and Swinfin Properties Inc.Ontario · Receivership (court-appointed) · closed19 Jan – 3 Feb 20263 peopleMotion Record of the receiver23 Feb 2026
Deloitte Restructuring Inc.Receiverperiod 2 of 2 on this matteriFoodequipment.com Inc.New Brunswick · Receivership (court-appointed)1 Jan – 31 Dec 2025cumulative8 peopleAffidavit of James Foran27 Feb 2026
Deloitte Restructuring Inc.Receiverperiod 1 of 4 on this matterBrook Restoration Ltd., E G Rest Acres Ltd., and Swinfin Properties Inc.Ontario · Receivership (court-appointed) · closed8 Dec – 31 Dec 20252 peopleMotion Record of the receiver23 Feb 2026
Deloitte Restructuring Inc.Receiverperiod 3 of 3 on this matterUppal Farms & Greenhouses Ltd.British Columbia · Receivership (court-appointed) · closed5 Nov 2024 – 30 Jun 2025SoughtcumulativeAffidavit #1 of J. Keeble (Fees)28 Nov 2025
Deloitte Restructuring Inc.Receiverperiod 3 of 3 on this matterUppal Farms & Greenhouses Ltd.British Columbia · Receivership (court-appointed) · closed1 May – 30 Jun 20253 peopleAffidavit #1 of J. Keeble (Fees)28 Nov 2025
Deloitte Restructuring Inc.Monitorperiod 6 of 6 on this matterSperling GP Ltd., Sperling Limited Partnership and 1112849 B.C. Ltd.British Columbia · CCAA · closed1 May – 6 Jun 20252 peopleSecond Report of the Monitor, June 26, 202526 Jun 2025
Deloitte Restructuring Inc.Monitorperiod 5 of 6 on this matterSperling GP Ltd., Sperling Limited Partnership and 1112849 B.C. Ltd.British Columbia · CCAA · closed1 Mar – 30 Apr 20252 peopleSecond Report of the Monitor, June 26, 202526 Jun 2025
Deloitte Restructuring Inc.Capacity not statedperiod 4 of 4 on this matterSouth Shore SeafoodsNew Brunswick · CCAA · closed1 Dec 2024 – 31 Mar 20256 peopleRecord on Motion on behalf of the Moving…17 Jun 2025
Deloitte Restructuring Inc.Capacity not statedperiod 4 of 4 on this matterSouth Shore SeafoodsNew Brunswick · CCAA · closed1 Oct 2024 – 31 Mar 2025—Record on Motion on behalf of the Moving…17 Jun 2025
Deloitte Restructuring Inc.Monitorperiod 4 of 6 on this matterSperling GP Ltd., Sperling Limited Partnership and 1112849 B.C. Ltd.British Columbia · CCAA · closed1 Feb – 28 Feb 20252 peopleSecond Report of the Monitor, June 26, 202526 Jun 2025
Deloitte Restructuring Inc.Monitorperiod 3 of 6 on this matterSperling GP Ltd., Sperling Limited Partnership and 1112849 B.C. Ltd.British Columbia · CCAA · closed14 Dec 2024 – 31 Jan 20253 peopleSecond Report of the Monitor, June 26, 202526 Jun 2025
Deloitte Restructuring Inc.ReceiverPolyCan Health Centre (Canada) Inc.British Columbia · Receivership (court-appointed) · closed22 Nov 2023 – 20 Jan 20259 peopleAffidavit #1 of P. Chambers18 Mar 2025
Deloitte Restructuring Inc.ReceiverAtlantic Oriental Wholesale IncorporatedNova Scotia · Receivership (court-appointed) · closed22 Dec 2023 – 31 Dec 2024cumulativeFourth Report of Deloitte Restructuring…17 Apr 2025
Deloitte Restructuring Inc.Receiverperiod 1 of 2 on this matteriFoodequipment.com Inc.New Brunswick · Receivership (court-appointed)26 Sep – 31 Dec 2024Second Report of the Court Appointed…11 Mar 2025
Deloitte Restructuring Inc.Monitorperiod 2 of 6 on this matterSperling GP Ltd., Sperling Limited Partnership and 1112849 B.C. Ltd.British Columbia · CCAA · closed19 Nov – 13 Dec 20246 peopleSecond Report of the Monitor, June 26, 202526 Jun 2025
Deloitte Restructuring Inc.Capacity not statedperiod 2 of 4 on this matterSouth Shore SeafoodsNew Brunswick · CCAA · closed1 Nov – 30 Nov 20243 peopleRecord on Motion on behalf of the Moving…17 Jun 2025
Deloitte Restructuring Inc.Receiver356 Assiniboine Avenue Ltd./Orville Smoke Wellness CentreManitoba · Receivership (court-appointed) · closedto 22 Nov 2024cumulativeFirst Report of the Receiver2 Dec 2024
Deloitte Restructuring Inc.Receiverperiod 1 of 3 on this matterUppal Farms & Greenhouses Ltd.British Columbia · Receivership (court-appointed) · closed16 Sep – 4 Nov 20244 peopleAffidavit #1 of J. Keeble (Fees)28 Nov 2025
Deloitte Restructuring Inc.Capacity not statedperiod 1 of 4 on this matterSouth Shore SeafoodsNew Brunswick · CCAA · closed1 Oct – 31 Oct 20243 peopleRecord on Motion on behalf of the Moving…17 Jun 2025
Deloitte Restructuring Inc.Monitorperiod 3 of 3 on this matterExpress Gold Refining LtdOntario · CCAA · closed13 May – 27 Oct 2024cumulative—Twenty First Report of the Monitor .pdf5 Dec 2024
Deloitte Restructuring Inc.Receiverperiod 8 of 9 on this matterRoyal Oaks Golf Club Inc.New Brunswick · Receivership (court-appointed)1 Aug – 31 Aug 20243 peopleAffidavit of James Foran8 Nov 2024
Deloitte Restructuring Inc.Receiverperiod 8 of 9 on this matterRoyal Oaks Golf Club Inc.New Brunswick · Receivership (court-appointed)12 Feb – 31 Aug 2024cumulative5 peopleAffidavit of James Foran8 Nov 2024
Deloitte Restructuring Inc.Receiverperiod 2 of 2 on this matterCanWest Aerospace Inc, Can West Global Airparts Inc. and 1206546 B.C. Ltd.British Columbia · Receivership (court-appointed) · closed1 May – 31 Jul 20248 peopleFourth Report of Court Appointed Receiver…27 Jan 2025
Deloitte Restructuring Inc.Receiverperiod 6 of 9 on this matterRoyal Oaks Golf Club Inc.New Brunswick · Receivership (court-appointed)2 Jul – 31 Jul 20243 peopleAffidavit of James Foran8 Nov 2024
Deloitte Restructuring Inc.Receiverperiod 7 of 7 on this matterGrabhers Last Stand Bison Ranch Ltd.British Columbia · Receivership (court-appointed) · closed1 Oct 2020 – 30 Jun 2024cumulative——Notice of Application (Approve Professional…30 Oct 2024
Deloitte Restructuring Inc.Receiverperiod 5 of 9 on this matterRoyal Oaks Golf Club Inc.New Brunswick · Receivership (court-appointed)1 Jun – 28 Jun 20245 peopleAffidavit of James Foran8 Nov 2024
Deloitte Restructuring Inc.Receiverperiod 1 of 2 on this matterCanWest Aerospace Inc, Can West Global Airparts Inc. and 1206546 B.C. Ltd.British Columbia · Receivership (court-appointed) · closed29 Aug 2023 – 11 Jun 2024Soughtcumulative—Notice of Application filed June 13, 202413 Jun 2024
Deloitte Restructuring Inc.Monitorperiod 2 of 3 on this matterExpress Gold Refining LtdOntario · CCAA · closedto 9 Jun 20246 peopleTwenty First Report of the Monitor .pdf5 Dec 2024
Deloitte Restructuring Inc.Receiverperiod 4 of 9 on this matterRoyal Oaks Golf Club Inc.New Brunswick · Receivership (court-appointed)1 May – 31 May 20243 peopleAffidavit of James Foran8 Nov 2024
Deloitte Restructuring Inc.Monitorperiod 1 of 3 on this matterExpress Gold Refining LtdOntario · CCAA · closedto 26 May 20245 peopleTwenty First Report of the Monitor .pdf5 Dec 2024
Deloitte Restructuring Inc.Receiverperiod 3 of 9 on this matterRoyal Oaks Golf Club Inc.New Brunswick · Receivership (court-appointed)1 Apr – 30 Apr 20243 peopleAffidavit of James Foran8 Nov 2024
Deloitte Restructuring Inc.ReceiverWestmount Group of CompaniesAlberta · Receivership (court-appointed)15 May 2023 – 12 Apr 2024cumulative—Fourth and Final Report of the Receiver -…15 Apr 2024
Deloitte Restructuring Inc.Receiverperiod 10 of 10 on this matterGolden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.Ontario · Receivership (court-appointed) · closed22 Sep 2017 – 31 Mar 2024cumulative—Eleventh Report to Court1 Apr 2024
Deloitte Restructuring Inc.Receiverperiod 10 of 10 on this matterGolden Dragon Ho 10 Inc. and Golden Dragon Ho 11 Inc.Ontario · Receivership (court-appointed) · closed1 Nov 2021 – 31 Mar 20245 peopleEleventh Report to Court1 Apr 2024
Deloitte Restructuring Inc.Receiverperiod 2 of 9 on this matterRoyal Oaks Golf Club Inc.New Brunswick · Receivership (court-appointed)1 Mar – 28 Mar 20245 peopleAffidavit of James Foran8 Nov 2024
Deloitte Restructuring Inc.Receiverperiod 1 of 9 on this matterRoyal Oaks Golf Club Inc.New Brunswick · Receivership (court-appointed)12 Feb – 29 Feb 20242 peopleAffidavit of James Foran8 Nov 2024
Deloitte Restructuring Inc.Receiver11016946 Canada Inc.Nova Scotia · Receivership (court-appointed) · closed2 Aug 2022 – 31 Jan 2024cumulative6 peopleThird Report of Deloitte Restructuring Inc.…14 Mar 2024
Deloitte Restructuring Inc.ReceiverEaglesmed Group Inc.Alberta · Receivership (court-appointed)to 16 Oct 2023cumulative—Fifth and Final Report of the Court…23 Oct 2023
Deloitte Restructuring Inc.Receiverperiod 3 of 4 on this matterOtso Gold Corp., ReceiverBritish Columbia · Receivership (court-appointed) · closed14 Jan 2022 – 11 Jul 2023cumulative—Receiver's Third Report11 Jul 2023
Deloitte Restructuring Inc.Receiverperiod 3 of 4 on this matterOtso Gold Corp., ReceiverBritish Columbia · Receivership (court-appointed) · closed7 Jan – 6 Mar 20234 peopleAffidavit #3 of Melinda McKie, filed July…14 Jul 2023
Deloitte Restructuring Inc.Receiverperiod 1 of 4 on this matterOtso Gold Corp., ReceiverBritish Columbia · Receivership (court-appointed) · closed10 Aug – 30 Sep 20224 peopleAffidavit #1 of Melinda McKie, filed…12 Oct 2022
Deloitte Restructuring Inc.Monitorperiod 8 of 8 on this matterTrinity Ravine Community Inc.Ontario · CCAA · closed24 Jan – 31 Aug 2022cumulative—Monitor's Fourth Report9 Sep 2022
Deloitte Restructuring Inc.Monitorperiod 8 of 8 on this matterTrinity Ravine Community Inc.Ontario · CCAA · closed1 Aug – 31 Aug 20224 peopleMonitor's Fourth Report9 Sep 2022
Deloitte Restructuring Inc.Liquidatorperiod 3 of 3 on this matterTaylor Bros. Farm Ltd. and Edwin Potato Growers Ltd.Manitoba · Winding-up (provincial) · closed14 Jan – 3 Aug 2022SoughtSeventh Report of the Liquidator .pdf18 Aug 2022
Deloitte Restructuring Inc.Monitorperiod 6 of 8 on this matterTrinity Ravine Community Inc.Ontario · CCAA · closed1 Jul – 31 Jul 20224 peopleMonitor's Fourth Report9 Sep 2022
Deloitte Restructuring Inc.Receiverperiod 4 of 4 on this matterCanada Fluorspar (NL) Inc. ("CFNI")Newfoundland and Labrador · Receivership (court-appointed) · closed4 Jul – 29 Jul 20225 peopleFirst Report16 Sep 2022
Deloitte Restructuring Inc.Receiverperiod 4 of 4 on this matterCanada Fluorspar (NL) Inc. ("CFNI")Newfoundland and Labrador · Receivership (court-appointed) · closed25 Mar – 29 Jul 20227 peopleFirst Report16 Sep 2022

What a bill looks likeBenchmarks

Measured across the record

A partner's hour

median of each bill's top standard rate, 2026, over 201 bills; 200 in 2025

The blended rate, stated

median of the average hourly rates filings state outright, counsel, over 1,011 bills. A further 75 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 (238), 5-9 years (163), 10-19 years (223), 20+ years (270)

Where the rates are

3,717 bills

monitor 598 · receiver 1,023 · interim receiver 36 · trustee 63 · …

Who bills these estatesWho bills

Named in the filings
  1. KSV Restructuring Inc.Information officer · Interim receiver · Monitor · Proposal trustee · Receiver · Trustee · 109 matters370
  2. Deloitte Restructuring Inc.Interim receiver · Liquidator · Monitor · Proposal trustee · Receiver · Trustee · 65 matters191
  3. FTI Consulting Canada Inc.Information officer · Monitor · Receiver · 49 matters185
  4. MNP Ltd.Interim receiver · Liquidator · Monitor · Proposal trustee · Receiver · Trustee · 98 matters183
  5. Cassels Brock & Blackwell LLPCounsel · 47 matters148
  6. Ernst & Young Inc.Information officer · Monitor · Proposal trustee · Receiver · Trustee · 44 matters143
  7. BDO Canada LimitedInterim receiver · Liquidator · Monitor · Proposal trustee · Receiver · Trustee · 70 matters128
  8. Aird & Berlis LLPCounsel · 64 matters112
  9. Alvarez & Marsal Canada Inc.Information officer · Liquidator · Monitor · Proposal trustee · Receiver · 41 matters93
  10. PricewaterhouseCoopers Inc.Information officer · Monitor · Proposal trustee · Receiver · Trustee · 32 matters79
  11. Dentons Canada LLPCounsel · 32 matters78
  12. Fasken Martineau DuMoulin LLPCounsel · 33 matters76

Bills, counted one per firm per period however many filings restate it. 196 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.