S-1 S-1 EX-FILING FEES 0001339688 LION COPPER & GOLD CORP. N/A N/A 0001339688 2025-09-26 2025-09-26 0001339688 1 2025-09-26 2025-09-26 0001339688 2 2025-09-26 2025-09-26 0001339688 3 2025-09-26 2025-09-26 0001339688 4 2025-09-26 2025-09-26 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-1

LION COPPER & GOLD CORP.

Table 1: Newly Registered and Carry Forward Securities ☐Not Applicable

Security Type

Security Class Title

Fee Calculation or Carry Forward Rule

Amount Registered

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 1 Equity Common Shares, no par value per share Other 99,605,289 $ 0.122 $ 12,151,845.26 0.0001531 $ 1,860.45
Fees to be Paid 2 Equity Common Shares, no par value per share Other 27,917,510 $ 0.056 $ 1,563,380.56 0.0001531 $ 239.35
Fees to be Paid 3 Equity Common Shares, no par value per share Other 41,707,215 $ 0.056 $ 2,335,604.04 0.0001531 $ 357.58
Fees to be Paid 4 Equity Common Shares, no par value per share Other 25,155,554 $ 0.06 $ 1,509,333.24 0.0001531 $ 231.08
Fees Previously Paid
Carry Forward Securities
Carry Forward Securities

Total Offering Amounts:

$ 17,560,163.10

$ 2,688.46

Total Fees Previously Paid:

$ 0.00

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 2,688.46

Offering Note

1

This registration statement also includes an indeterminate number of securities that may become offered, issuable or sold to prevent dilution resulting from stock splits, stock dividends and similar transactions, which are included pursuant to Rule 416 under the Securities Act of 1933, as amended. Consists of 99,605,289 common shares offered by selling shareholders. Estimated solely for the purpose of calculating the registration fees pursuant to Rule 457(c) promulgated under the Securities Act based upon the average of the high and low prices of the common shares as quoted on the OTCQB on September 23, 2025, which was $0.122.

2

This registration statement also includes an indeterminate number of securities that may become offered, issuable or sold to prevent dilution resulting from stock splits, stock dividends and similar transactions, which are included pursuant to Rule 416 under the Securities Act of 1933, as amended. Consists of 27,917,510 shares of Common Shares issuable upon exercise of common shares purchase warrants held by selling shareholders exercisable at $0.056 per share. Consists of 41,707,215 shares of Common Shares issuable upon exercise of common stock purchase warrants held by selling shareholders exercisable at $0.056 per share.

3

This registration statement also includes an indeterminate number of securities that may become offered, issuable or sold to prevent dilution resulting from stock splits, stock dividends and similar transactions, which are included pursuant to Rule 416 under the Securities Act of 1933, as amended. Consists of 41,707,215 shares of Common Shares issuable upon exercise of common stock purchase warrants held by selling shareholders exercisable at $0.056 per share.

4

This registration statement also includes an indeterminate number of securities that may become offered, issuable or sold to prevent dilution resulting from stock splits, stock dividends and similar transactions, which are included pursuant to Rule 416 under the Securities Act of 1933, as amended. Consists of 25,155,554 shares of Common Shares issuable upon exercise of common stock purchase warrants held by selling shareholders exercisable at $0.06 per share.
Table 2: Fee Offset Claims and Sources ☑Not Applicable
Registrant or Filer Name Form or Filing Type File Number Initial Filing Date 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
Rules 457(b) and 0-11(a)(2)
Fee Offset Claims N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A
Fee Offset Sources N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A
Rule 457(p)
Fee Offset Claims N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A
Fee Offset Sources N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A
Table 3: Combined Prospectuses ☑Not Applicable

Security Type

Security Class Title

Amount of Securities Previously Registered

Maximum Aggregate Offering Price of Securities Previously Registered

Form Type

File Number

Initial Effective Date

N/A N/A N/A N/A N/A N/A N/A N/A