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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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