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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150 of 74 bills · PricewaterhouseCoopers Inc.
FirmCasePeriod FeesRatesSource
PricewaterhouseCoopers Inc.ReceiverLabatt Village LP, Labatt Village GP Inc., and Labatt Village Holdings Inc.Ontario · Receivership (court-appointed)14 Sep 2025 – 15 Apr 2026••••••First Report of the Receiver16 Jun 2026
PricewaterhouseCoopers Inc.Trusteeperiod 7 of 7 on this matterNeucel Specialty Cellulose LtdBritish Columbia · Receivership (court-appointed)to 31 Mar 2026••••••2 peopleTrustee's Second Report to Court14 May 2026
PricewaterhouseCoopers Inc.Trusteeperiod 7 of 7 on this matterNeucel Specialty Cellulose LtdBritish Columbia · Receivership (court-appointed)1 May 2025 – 31 Mar 2026cumulativeTrustee's Second Report to Court14 May 2026
PricewaterhouseCoopers Inc.Monitorperiod 5 of 5 on this matterTILT Holdings Inc.British Columbia · CCAA · closedto 31 Jan 2026cumulative•••2026 03 09 Monitor's Third Report to the…28 Mar 2026
PricewaterhouseCoopers Inc.MonitorVoxtur Analytics Corp. et al.Ontario · CCAA · closed8 Oct 2025 – 16 Jan 2026cumulative•••Second Report of the Monitor24 Jan 2026
PricewaterhouseCoopers Inc.Monitorperiod 4 of 5 on this matterTILT Holdings Inc.British Columbia · CCAA · closedto 30 Nov 2025••••••4 people2026 03 09 Affidavit #1 of Spencer Oppal…28 Mar 2026
PricewaterhouseCoopers Inc.Receiverperiod 2 of 2 on this matter2105384 Ontario Inc. et alOntario · Receivership (court-appointed)to 30 Nov 2025cumulative•••First Report of the Receiver19 Dec 2025
PricewaterhouseCoopers Inc.MonitorSTS Renewables Ltd. et al.Ontario · CCAA · closed15 May – 15 Nov 2025••••••Supplement to the Sixth Report25 Nov 2025
PricewaterhouseCoopers Inc.Monitorperiod 3 of 5 on this matterTILT Holdings Inc.British Columbia · CCAA · closed1 Nov – 14 Nov 2025••••••4 people2026 03 09 Affidavit #1 of Spencer Oppal…28 Mar 2026
PricewaterhouseCoopers Inc.Monitorperiod 2 of 5 on this matterTILT Holdings Inc.British Columbia · CCAA · closedto 31 Oct 2025••••••2 people2026 03 09 Affidavit #1 of Spencer Oppal…28 Mar 2026
PricewaterhouseCoopers Inc.Trusteeperiod 5 of 7 on this matterNeucel Specialty Cellulose LtdBritish Columbia · Receivership (court-appointed)to 30 Sep 2025•••2 peopleTrustee's Second Report to Court14 May 2026
PricewaterhouseCoopers Inc.Trusteeperiod 4 of 7 on this matterNeucel Specialty Cellulose LtdBritish Columbia · Receivership (court-appointed)to 31 Aug 2025••••••2 peopleTrustee's Second Report to Court14 May 2026
PricewaterhouseCoopers Inc.Trusteeperiod 3 of 7 on this matterNeucel Specialty Cellulose LtdBritish Columbia · Receivership (court-appointed)to 31 Jul 2025••••••2 peopleTrustee's Second Report to Court14 May 2026
PricewaterhouseCoopers Inc.Information officerCorsa Coal Corp. et al.Ontario · Bankruptcy · closed8 Jan – 11 Jul 2025cumulative••••••8 peopleSecond Report of the Information Officer14 Jul 2025
PricewaterhouseCoopers Inc.Trusteeperiod 2 of 7 on this matterNeucel Specialty Cellulose LtdBritish Columbia · Receivership (court-appointed)to 30 Jun 2025••••••2 peopleTrustee's Second Report to Court14 May 2026
PricewaterhouseCoopers Inc.Trusteeperiod 1 of 7 on this matterNeucel Specialty Cellulose LtdBritish Columbia · Receivership (court-appointed)to 31 May 2025••••••2 peopleTrustee's Second Report to Court14 May 2026
PricewaterhouseCoopers Inc.Receiverperiod 4 of 4 on this matterMerit Functional Foods Corporation and 11410083 Canada LTDManitoba · Receivership (court-appointed) · closed16 Dec 2024 – 28 Feb 2025cumulative•••Fifth Report of the Receiver16 May 2025
PricewaterhouseCoopers Inc.Receiverperiod 3 of 4 on this matterMerit Functional Foods Corporation and 11410083 Canada LTDManitoba · Receivership (court-appointed) · closed1 Jan – 15 Dec 2024cumulative•••Fourth Report of the Receiver24 Jan 2025
PricewaterhouseCoopers Inc.Proposal trusteeWholly Veggie IncOntario · NOI23 Jul – 27 Sep 2024••••••Second Report of the Proposal Trustee1 Oct 2024
PricewaterhouseCoopers Inc.MonitorHarbour Grace Ocean Enterprises Ltd. and Laurenceton Holdings LtdNewfoundland and Labrador · CCAA · closed20 Apr – 15 Sep 2024•••Sixth Report of the Monitor26 Sep 2024
PricewaterhouseCoopers Inc.Monitorperiod 2 of 2 on this matter2039882 Ontario Limited o/a Shelter CoveOntario · Receivership (court-appointed) · closed2 Jan – 3 Sep 2024Sought•••Motion Record - Monitor -…24 Sep 2024
PricewaterhouseCoopers Inc.Monitor1000843823 Ontario IncOntario · CCAA9 Jan – 22 Mar 2024cumulative••••••16 peopleSecond Report of the Monitor29 Mar 2024
PricewaterhouseCoopers Inc.ReceiverSanling EnergyAlberta · Receivership (court-appointed) · closed1 Nov 2023 – 29 Feb 2024•••Ninth Report of the Receiver2 Apr 2024
PricewaterhouseCoopers Inc.Receiverperiod 1 of 4 on this matterMerit Functional Foods Corporation and 11410083 Canada LTDManitoba · Receivership (court-appointed) · closed24 Feb – 30 Sep 2023•••Second Report of the Receiver14 Nov 2023
PricewaterhouseCoopers Inc.MonitorSuperette Inc., 1390748 B.C. Ltd., 2659198 Ontario Inc., 2662133 Ontario Inc., 2662134 Ontario Inc. and 2662135Ontario · CCAA · closed21 Aug 2022 – 16 Jan 2023•••Fourth Report of the Monitor25 Jan 2023
PricewaterhouseCoopers Inc.Monitorperiod 29 of 29 on this matterGFA WorldOntario · CCAA · closed1 Mar 2021 – 30 Jun 2022Soughtcumulative••••••Ninth Report of the Monitor13 Jul 2022
PricewaterhouseCoopers Inc.MonitorBellatrix Exploration LtdAlberta · CCAA · closed15 Mar – 15 Jun 2022•••Monitor's Fifteenth Report28 Jun 2022
PricewaterhouseCoopers Inc.Monitorperiod 28 of 29 on this matterGFA WorldOntario · CCAA · closedto 31 May 2022••••••2 peopleNinth Report of the Monitor13 Jul 2022
PricewaterhouseCoopers Inc.Monitorperiod 27 of 29 on this matterGFA WorldOntario · CCAA · closedto 29 Apr 2022••••••4 peopleNinth Report of the Monitor13 Jul 2022
PricewaterhouseCoopers Inc.Monitorperiod 26 of 29 on this matterGFA WorldOntario · CCAA · closedto 31 Mar 2022••••••4 peopleNinth Report of the Monitor13 Jul 2022
PricewaterhouseCoopers Inc.Monitorperiod 25 of 29 on this matterGFA WorldOntario · CCAA · closedto 28 Feb 2022••••••4 peopleNinth Report of the Monitor13 Jul 2022
PricewaterhouseCoopers Inc.Monitorperiod 24 of 29 on this matterGFA WorldOntario · CCAA · closedto 31 Jan 2022••••••6 peopleNinth Report of the Monitor13 Jul 2022
PricewaterhouseCoopers Inc.Monitorperiod 23 of 29 on this matterGFA WorldOntario · CCAA · closedto 31 Dec 2021••••••4 peopleNinth Report of the Monitor13 Jul 2022
PricewaterhouseCoopers Inc.Monitorperiod 22 of 29 on this matterGFA WorldOntario · CCAA · closedto 30 Nov 2021••••••4 peopleNinth Report of the Monitor13 Jul 2022
PricewaterhouseCoopers Inc.Monitorperiod 21 of 29 on this matterGFA WorldOntario · CCAA · closedto 31 Oct 2021••••••4 peopleNinth Report of the Monitor13 Jul 2022
PricewaterhouseCoopers Inc.ReceiverInfinity Dental South, Omar Nsair Professional Corporation, Hussien Nsair Professional Corporation, and Infinity Dental LtdAlberta · Receivership (court-appointed) · closed15 May 2020 – 15 Oct 2021•••24 peopleInfinity Dental Group Fourth Court Report10 Jan 2022
PricewaterhouseCoopers Inc.Monitorperiod 20 of 29 on this matterGFA WorldOntario · CCAA · closedto 30 Sep 2021••••••5 peopleNinth Report of the Monitor13 Jul 2022
PricewaterhouseCoopers Inc.Monitorperiod 19 of 29 on this matterGFA WorldOntario · CCAA · closedto 31 Aug 2021••••••5 peopleNinth Report of the Monitor13 Jul 2022
PricewaterhouseCoopers Inc.Monitorperiod 18 of 29 on this matterGFA WorldOntario · CCAA · closedto 31 Jul 2021••••••6 peopleNinth Report of the Monitor13 Jul 2022
PricewaterhouseCoopers Inc.Monitorperiod 17 of 29 on this matterGFA WorldOntario · CCAA · closedto 30 Jun 2021••••••7 peopleNinth Report of the Monitor13 Jul 2022
PricewaterhouseCoopers Inc.Monitorperiod 16 of 29 on this matterGFA WorldOntario · CCAA · closedto 31 May 2021••••••5 peopleNinth Report of the Monitor13 Jul 2022
PricewaterhouseCoopers Inc.Monitorperiod 15 of 29 on this matterGFA WorldOntario · CCAA · closedto 31 Mar 2021••••••6 peopleNinth Report of the Monitor13 Jul 2022
PricewaterhouseCoopers Inc.Monitorperiod 14 of 29 on this matterGFA WorldOntario · CCAA · closed23 Jun 2020 – 28 Feb 2021cumulative••••••Fourth Report of the Monitor4 Mar 2021
PricewaterhouseCoopers Inc.Monitorperiod 14 of 29 on this matterGFA WorldOntario · CCAA · closedto 28 Feb 2021••••••7 peopleFourth Report of the Monitor4 Mar 2021
PricewaterhouseCoopers Inc.Monitorperiod 12 of 29 on this matterGFA WorldOntario · CCAA · closedto 31 Jan 2021••••••4 peopleFourth Report of the Monitor4 Mar 2021
PricewaterhouseCoopers Inc.Monitorperiod 11 of 29 on this matterGFA WorldOntario · CCAA · closedto 15 Jan 2021••••••5 peopleFourth Report of the Monitor4 Mar 2021
PricewaterhouseCoopers Inc.ReceiverStudent Federation of the University of Ottawa IncOntario · Receivership (court-appointed) · closed1 Apr 2019 – 31 Dec 2020cumulative•••Tenth Report of the Receiver4 Feb 2021
PricewaterhouseCoopers Inc.Monitorperiod 10 of 29 on this matterGFA WorldOntario · CCAA · closedto 22 Dec 2020••••••7 peopleFourth Report of the Monitor4 Mar 2021
PricewaterhouseCoopers Inc.Monitorperiod 9 of 29 on this matterGFA WorldOntario · CCAA · closedto 4 Dec 2020••••••5 peopleFourth Report of the Monitor4 Mar 2021
PricewaterhouseCoopers Inc.Monitorperiod 8 of 29 on this matterGFA WorldOntario · CCAA · closedto 20 Nov 2020••••••6 peopleFourth Report of the Monitor4 Mar 2021

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.