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Exhibit 107

Calculation of Filing Fee Table

Form S-3

(Form Type)

D-Wave Quantum Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities and Carry Forward Securities

Newly Registered 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
Fees to be Paid			Equity			Common Shares, $0.0001 par value(1)			457(o)			—			(2)			$37,787,854(1)			0.0001531			$5,785.32
Fees Previously Paid			—			—			—			—			—			—			—			—			—			—			—			—
			Total Offering Amounts												$37,787,854(1)						$5,785.32
			Total Fees Previously Paid																		$-
			Total Fee Offsets																		$-
			Net Fee Due																		$5,785.32

(1)Reflects up to $37,787,854 in shares of Common Stock, par value $0.0001 per share (the “Common Shares”) of D-Wave Quantum Inc. (the "Company"), to be sold by the Company to Lincoln Park Capital Fund, LLC (“Lincoln Park”), pursuant to the purchase agreement, between the Company, D-Wave Systems Inc. (“D-Wave Systems”), DPCM Capital Inc. (“DPCM”) and Lincoln Park, dated June 16, 2022.

(2)Excluded in accordance with Rule 457(o) under the Securities Act.