Exhibit 107

Calculation of Filing Fee Tables

Form F-3

(Form Type)

Brookfield Reinsurance Ltd. (Exact Name of Registrant as Specified in its Charter) Brookfield Corporation (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(1)(2)

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

Class A Exchangeable Non-Voting Shares of Brookfield Reinsurance Ltd.

457(o)

(1)

N/A

$1,500,000,000 (3)

$147.60 per $1,000,000

$221,400

Fees to Be Paid

Equity

Class A-1 Exchangeable Limited Voting Shares of Brookfield Reinsurance Ltd.

457(i)

N/A

N/A

$—

N/A

$—(4)

Fees to Be Paid

Equity

Class A Limited Voting Shares of Brookfield Corporation

457(i)

N/A

N/A

$—

N/A

$—(4)

Fees to Be Paid

Equity

Class A Exchangeable Limited Voting Shares of Brookfield Reinsurance Ltd. Offered by Selling Securityholders

457(c)

765,488

$39.63(5)

$30,336,289.44 (5)

$147.60 per $1,000,000

$4,477.64

Fees to Be Paid

Equity

Class A-1 Exchangeable Limited Voting Shares of Brookfield Reinsurance Ltd. Offered by Selling Securityholders

457(c)

243,104

$38.97(6)

$9,473,762.88(6)

$147.60 per $1,000,000

$1,398.33

Fees Previously Paid

Carry Forward Securities

Carry Forward Securities

Total Offering Amounts

$1,539,810,052.32

$227,275.97

Total Fees Previously Paid

Total Fee Offsets

Net Fee Due

$227,275.97

(1) This registration statement relates to (i) the issuance of up to US$1,500,000,000 of class A exchangeable limited voting shares (the “class A exchangeable shares”) of Brookfield Reinsurance Ltd. and class A-1 exchangeable non-voting shares of Brookfield Reinsurance Ltd. (the “class A-1 exchangeable shares”, and together with the class A exchangeable shares, the “exchangeable shares”), and (ii) the offer of the underlying Brookfield Class A Shares that may be issued by Brookfield Corporation or delivered by Brookfield Reinsurance in connection with the exchange, redemption or acquisition, as applicable, from time to time of the exchangeable shares.

(2) Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the “Securities Act”), there are also being registered an indeterminable number of additional securities as may be issued to prevent dilution resulting from share splits, share dividends or similar transactions.

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

(4) No separate registration fee is payable pursuant to Rule 457(i) under the Securities Act.

(5) Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(c) under the Securities Act, based upon the average high and low prices of the class A exchangeable shares on the New York Stock Exchange on January 10, 2024, of $39.92 and $39.34.

(6) Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(c) under the Securities Act, based upon the average high and low prices of the class A-1 exchangeable shares on the New York Stock Exchange on January 11, 2024, of $39.37 and $38.56.