EX-FILING FEES

EX - 107

Calculation of Filing Fee Tables

FORM F-10

(Form Type)

WESTERN COPPER AND GOLD CORPORATION

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered and Carry Forward Securities

Security

Type

Security

Class

Title⁽¹⁾

Fee
Calculation
or Carry
Forward
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

457(o)

⁽¹⁾

(2)

⁽¹⁾⁽²⁾

$0.00015310

⁽¹⁾⁽²⁾

Fees to be Paid

Other

Warrants

457(o)

⁽¹⁾

(2)

⁽¹⁾⁽²⁾

$0.00015310

⁽¹⁾⁽²⁾

Fees to be Paid

Other

Subscription
Receipts

457(o)

⁽¹⁾

(2)

⁽¹⁾⁽²⁾

$0.00015310

⁽¹⁾⁽²⁾

Fees to be Paid

Other

Units

457(o)

⁽¹⁾

(2)

⁽¹⁾⁽²⁾

$0.00015310

⁽¹⁾⁽²⁾

Fees to be Paid

Unallocated

(Universal)
Shelf

Unallocated
(Universal)
Shelf

457(o)

$35,730,000⁽¹⁾⁽³⁾

$35,730,000^(1)(2)(3)

$0.00015310

$5,471^(1)(2)(3)

Total Offering Amounts

$35,730,000

$5,471

Total Fees Previously Paid

Total Fee Offsets

$2,073

Net Fee Due

$3,398

(1)

There are being registered under this Registration Statement such indeterminate number of common shares, warrants, subscription receipts, and units of the Registrant, and a combination of such securities, separately or as units, as may be sold by the registrant from time to time, which collectively shall have an aggregate initial offering price not to exceed US$35,730,000. The securities registered hereunder also include such indeterminate number of each class of identified securities as may be issued upon conversion, exercise or exchange of any other securities that provide for such conversion into, exercise for or exchange into such securities. Separate consideration may or may not be received for securities that are issuable on exercise, conversion or exchange of other securities. In addition, pursuant to Rule 416 under the Securities Act of 1933 (the “Securities Act”), as amended, the common shares being registered hereunder include such indeterminate number of common shares as may be issuable with respect to the shares being registered hereunder as a result of stock splits, stock dividends, or similar transactions. The proposed maximum initial offering price per security will be determined, from time to time, by the registrant in connection with the sale of the securities under this Registration Statement.

(2)	Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(o) of the Securities Act.

(3)	This amount represents the U.S. dollar value of a proposed maximum aggregate offering amount of Cdn.$50,000,000. U.S. dollar amounts are calculated based on the daily exchange rate reported by the Bank of Canada on November 20, 2024, which was Cdn.$1.00 = US$0.7146.

Table 2: Fee Offset Claims and Sources

Registrant

or Filer

Name

Form
or

Filing
Type

File Number

Initial

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

Rule 457(p)

Fees Offset Claims

Western Copper and Gold Corporation

F-10

333-241689 ⁽⁴⁾

08/06/2020

$1,978⁽⁴⁾

Unallocated (Universal) Shelf

$15,239,330⁽⁴⁾

Fees Offset Sources

Western Copper and Gold Corporation

F-10

333-241689 ⁽⁴⁾

08/06/2020

$1,978⁽⁶⁾

Fees Offset Claims

Western Copper and Gold Corporation

F-10

333-268467⁽⁵⁾

11/18/2022

$95⁽⁶⁾

Unallocated (Universal) Shelf

$3,570,670⁽⁵⁾

Fees Offset Sources

Western Copper and Gold Corporation

F-10

333-268467⁽⁵⁾

11/18/2022

Unallocated (Universal) Shelf

$95⁽⁶⁾

(4)

The Registrant previously paid a registration fee of $1,978 in connection with $15,239,330 of unsold securities registered on its Registration Statement on Form F-10 (File No. 333-241689) (the “2020 Registration Statement”), filed on August 6, 2020. The Registrant has terminated or completed any offering that included the unsold securities under the 2020 Registration Statement. Pursuant to Rule 457(p), the initially unused fee of $1,978 was carried forward to the Registrant’s Registration Statement on Form F-10 (File No. 333-268467) (the “2022 Registration Statement”), filed on November 18, 2022, which registered an aggregate principal amount of $18,810,000 of common shares, warrants, subscription receipts and units to be offered by the Registrant from time to time. None of the securities registered on the 2022 Registration Statement have been sold. The Registrant has terminated or completed any offering that included the unsold securities under the 2022 Registration Statement.

(5)

The Registrant previously paid a registration fee of $95 in connection with the increase of $3,570,670 of registered securities between the amount of unsold securities registered on the 2020 Registration Statement and the amount of securities registered on the 2022 Registration Statement. None of the securities registered on the 2022 Registration Statement have been sold. The Registrant has terminated or completed any offering that included the unsold securities under the 2022 Registration Statement.

(6)	Pursuant to Rule 457(p) under the Securities Act, the Registrant is carrying forward to this registration statement $2,073 that was previously paid in connection with the Registrant’s 2020 Registration Statement and 2022 Registration Statement.