Exhibit 107: Calculation of Filing Fee Tables
S-3
(Form Type)
SunOpta Inc.
(Exact Name of Registrant as Specified in its Charter)
Table 1: Newly Registered Carry Forward Securities
| Security Type | Security Class Title | Fee Calculation or Carry Forward Rule | Amount Registered | Proposed Maximum Offering Price Per Unit | Maximum Aggregate Offering Price | Fee Rate | Amount of Registration Fee | Carry Forward Form Type | Carry Forward File Number | Carry Forward Initial Effective date | Filing Fee Previously Paid In Connection with Unsold Securities to be Carried Forward | |
| Newly Registered Securities | ||||||||||||
| Fees to be paid | Equity | Common Shares | 457(o)1 | 6,089,331 | $8.44 | $51,393,953.60 | .0001102 | $5,663.61 | - | - | - | - |
| Fees previously Paid | - | - | - | - | - | - | - | - | - | - | - | - |
| Carry Forward Securities | - | - | - | - | - | - | - | - | - | - | - | - |
| Total Offering Amounts | $8.44 | $51,393,953.60 | .0001102 | $5,663.61 | ||||||||
| Total Fees Previously Paid | - | |||||||||||
| Total Fee Offsets | - | |||||||||||
| Net Fee Due | $5,663.61 | |||||||||||
1 Estimated solely for the purpose of calculating the registration fee, based on the average of the high and low prices, such average being $8.44 of the registrant's Common Stock on the New York Stock Exchange on March 3, 2023. This calculation is in accordance with Rule 457(c) of the Securities Act.
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Table 2: Fee Offset Claims and Sources
| Registrant or Filer Name | Form or Filing Type | File Number | Initial Filing Date | Filing Date | Fee Offset Claimed | Security Type Associated with Fee Offset Claimed | Security Title Associated with Fee Offset Claimed | Unsold Securities Associated with Fee Offset Claimed | Unsold Aggregate Offering Amount Associated with Fee Offset Claimed | Fee Paid with Fee Offset Source | |
| Fee Offset Sources | - | - | - | - | - | - | - | - | - | - | - |
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