Exhibit 107

Calculation of Filing Fee Tables
FORM F-3
(Form Type)

IM CANNABIS CORP.
(Exact Name of Registrant as Specified in its Charter)
Table 1: Newly Registered and 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, no par value per share
 
457(o)
 
-
 
-
   
-
   
-
   
-
                       
   
Other
 
Warrants
     
-
 
-
   
-
   
-
   
-
                       
   
Other
 
Units
     
-
 
-
   
-
   
-
   
-
                       
   
Unallocated Shelf
 
Unallocated Shelf
 
Rule 457(o)
   
(1)
 
(2)
 
$
50,000,000
   
0.00015310
  $
7,655
                       
Fees
Previously
Paid
     
-
 
-
           
-
   
-
   
-
                       
                                                               
   
Total Offering Amounts
     
$
50,000,000
   
0.00015310
 
$
7,655
                       
   
Total Fees Previously Paid
                 
$
0.00
                       
   
Total Fee Offsets
                 
$
0.00
                       
   
Net Fee Due
                 
$
7,655
                       

(1)
There are being registered under this registration statement such indeterminate number of securities as may be sold by the registrant from time to time, which collectively shall have an aggregate initial offering price not to exceed $50,000,000. The registrant is subject to the provisions of General Instruction I.B.5 of Form F-3, which provide that as long as the aggregate market value of the outstanding voting and non-voting common equity of the registrant held by non-affiliates is less than $75,000,000, then the aggregate market value of securities sold by or on our behalf of the registrant on Form F-3, during the period of 12 calendar months immediately prior to, and including, such sale(s), is no more than one-third of the aggregate market value of the voting and non-voting common equity of the registrant held by non-affiliates as of a date within 60 days of such sale(s). In addition, pursuant to Rule 416 under the Securities Act of 1933, as amended, or the Securities Act, the Common Shares being registered hereunder include such indeterminate number of Common Shares as may be issuable with respect to the Common Shares being registered hereunder as a result of share splits, share dividends or similar transactions. Any securities registered hereunder may be sold separately or as units with other securities registered hereunder.
   
(2)
Omitted pursuant to Rule 457(o) under the Securities Act.