S-8 EX-FILING FEES 0000868675 Fees to be Paid N/A 0000868675 1 2025-11-07 2025-11-07 0000868675 2025-11-07 2025-11-07 iso4217:USD xbrli:pure xbrli:shares

Ex-Filing Fees

CALCULATION OF FILING FEE TABLES

S-8

TELUS CORP

Table 1: Newly Registered Securities

                                       
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
                                       
Equity   Common shares, no par value per share   (1)   Other   10,863,520   $ 14.52   $ 157,738,310.40   0.0001381   $ 21,783.66
                                       
Total Offering Amounts:   $ 157,738,310.40         21,783.66
Total Fee Offsets:               0.00
Net Fee Due:             $ 21,783.66

 

__________________________________________
Offering Note(s)

(1) Estimated solely for the purpose of calculating the registration fee in accordance with Rules 457(c) and 457(h) under the Securities Act of 1933, as amended (the “Securities Act”), based on a Proposed Maximum Offering Price Per Unit of $14.52, which was determined based on the average of the high and low prices of one of TELUS Corporation’s (the “Company”) common shares, no par value (“Common Shares”), as reported by the New York Stock Exchange on November 3, 2025.

(2) Pursuant to Rule 416 of the Securities Act, this Registration Statement on Form S-8 (this “Registration Statement”) shall also cover any additional Common Shares that become issuable under the TELUS International (Cda) Inc. Amended and Restated 2021 Omnibus Incentive Plan (the “Plan”) pursuant to this Registration Statement by reason of any stock dividend, stock split, recapitalization or any other similar transaction that results in an increase in the number of the Company’s outstanding Common Shares.