Exhibit 107

EX-FILING FEES

Calculation of Filing Fee Tables

Form S-8

(Form Type)

Sun Life Financial Inc.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

	Security Type	Security Class Title	Fee Calculation Rule	Amount Registered	Proposed Maximum Offering Price Per Unit	Maximum Aggregate Offering Price	Fee Rate	Amount of Registration Fee
Fees to be Paid	Equity	Common Shares (1)	457(h)	3,000,000	$49.83 (2)	$149,490,000	0.0001102	$16,473.80
	Total Offering Amounts					$149,490,000		$16,473.80
	Total Fees Previously Paid							N/A
	Total Fee Offsets							N/A
	Net Fee Due							$16,473.80

(1) Common shares issuable upon exercise of outstanding options and options to be granted under the Sun Life Financial Inc. Executive Stock Option Plan (the “Plan”). Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), the registration also includes any additional Common Shares that become issuable under the Plan by reason of any share dividend, share split, recapitalization or other similar transaction.

(2) Estimated pursuant to Rule 457(h) and Rule 457(c) under the Securities Act, solely for the purpose of computing the registration fee for Common Shares to be issued pursuant to the Plan, based on the average of the high and low prices reported for a Common Share on the New York Stock Exchange on February 7, 2023, which was US$49.83 per share.