Exhibit 107
Calculation of Filing Fee Tables
FORM F-1
(Form Type)
Bruush Oral Care Inc.
(Exact Name of Registrant as Specified in its Charter)
Table 1: Securities to Be Registered and Carry Forward Securities
| Security Type | | Security Class Title | | Fee Calculation or Carry Forward Rule | | | Amount to Be Registered(1) | | | Proposed Maximum Offering Price Per Unit (2) | | | Proposed Maximum Aggregate Offering Price (3) | | | Fee Rate | | | Amount of Registration Fee | |
| Securities to Be Registered | | Common Shares | | | 457 | (o) | | | 10,060,122 | | | $ | 0.28 | | | | 2,816,834.16 | | | $ | 0.00014760 | | | $ | 415.76 | |
| | | Common Shares issuable upon exercise of prefunded warrants | | | 457 | (o) | | | 10,181,146 | | | $ | 0.28 | | | | 2,850,720.88 | | | $ | 0.00014760 | | | $ | 420.77 | |
| | | Common Shares issuable upon exercise of warrants | | | 457 | (o) | | | 8,350,000 | | | $ | 0.28 | | | | 2,338,000.00 | | | $ | 0.00014760 | | | $ | 345.09 | |
| Total Offering Amounts | | | | | | | $ | 8,005,555.04 | | | $ | 0.00014760 | | | $ | 1,181.62 | |
| Total Fees Previously Paid | | | | | | | | — | | | | — | | | $ | 1,561.43 | |
| Total Fee Offsets | | | | | | | | — | | | | — | | | | — | |
| Net Fee Due | | | | | | | $ | — | | | | — | | | $ | 0 | |
| (1) | Pursuant to Rule 416 under the Securities Act, the Common Shares registered hereby also include an indeterminate number of additional Common Shares as may from time to time become issuable by reason of stock splits, stock dividends, recapitalizations or other similar transactions. |
| (2) | In accordance with Rule 457(c) under the Securities Act, the aggregate offering price for the shares to be sold by the Selling Securityholders is calculated based on a price of $0.28, the closing price reported on The Nasdaq Stock Market for October 30, 2023. |
| (3) | Calculated pursuant to Rule 457(o) based on an estimate of the proposed maximum aggregate offering price of the securities registered hereunder to be sold by the registrant. |
