F-3 EX-FILING FEES 0001792030 N/A N/A 0001792030 1 2026-02-05 2026-02-05 0001792030 2026-02-05 2026-02-05 iso4217:USD xbrli:pure xbrli:shares

Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

F-3

IM Cannabis Corp

Table 1: Newly Registered and Carry Forward Securities

                                           
Line Item Type   Security Type   Security Class Title   Notes   Fee Calculation
Rule		   Amount Registered   Proposed Maximum Offering
Price Per Unit		   Maximum Aggregate Offering Price   Fee Rate   Amount of Registration Fee
                                           
Newly Registered Securities
Fees to be Paid   Equity   Common Shares, no par value per share   (1)   Other   9,788,966   $ 1.2670   $ 12,402,620.00   0.0001381   $ 1,712.80
                                           
Total Offering Amounts:   $ 12,402,620.00         1,712.80
Total Fees Previously Paid:                
Total Fee Offsets:               0.00
Net Fee Due:             $ 1,712.80

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Offering Note(s)

(1) a. Estimated solely for the purpose of computing the amount of the registration fee pursuant to Rule 457(c) under the Securities Act of 1933, as amended, based upon the average of the high and low prices of the Registrant’s Common Shares as reported on the Nasdaq Capital Market on February 2, 2026, which date is a date within five business days of the filing of this registration statement.

b. Pursuant to Rule 416(a) of the Securities Act of 1933, as amended, the securities being registered hereunder include such indeterminate number of additional securities as may be issued after the date hereof as a result of share splits, share dividends, recapitalization or similar transactions.

c. All 9,788,966 Common Shares are to be offered for resale by the selling shareholders named in the prospectus contained in this Registration Statement on Form F-3.