Exhibit 107

Calculation of Filing Fee Tables

F-1

(Form Type)

Vision Marine Technologies Inc.

Table 1: Newly Registered Securities

		Security Type	Security Class Title	Fee Calculation or Carry Forward Rule			Amount Registered		Proposed Maximum Offering Price Per Unit		Maximum Aggregate Offering Price (1)		Fee Rate		Amount of Registration Fee
	Newly Registered Securities
Fees to Be Paid		Equity	Common Shares, no par value		457	(o)					$	17,250,000	$	0.0001476	$	2,547
Fees to Be Paid		Other	Pre-Funded Warrants to purchase Common Shares		457	(g)		—		—		—		—(4)(5)
Fees to Be Paid		Equity	Common Shares underlying the Pre-Funded Warrants		457	(o)		—		—		—		—(4)
Fees to Be Paid		Other	Warrants to purchase Common Shares (2)		other			—		—		—		—(4)
Fees to Be Paid		Equity	Common Shares, no par value, underlying the Warrants(2)		457	(o)					$	17,250,000	$	0.0001476	$	2,547
Fees to Be Paid		Other	Underwriter’s Warrants(3)		other			—		—		—		—(4)
Fees to Be Paid		Equity	Common Shares, no par value, underlying the Underwriter’s Warrants(3)		457	(o)					$	1,078,125	$	0.0001476	$	160
Fees Previously Paid
		Total Offering Amounts									$	35,578,125
		Total Fees Previously Paid									$	2,707
		Total Fee Offsets									$	0
		Net Fee Due									$	2,547

(1) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o). In accordance with Rule 416(a), the Registrant is also registering an indeterminate number of additional common shares that shall be issuable pursuant to Rule 416 to prevent dilution resulting from share splits, share dividends or similar transactions.

(2) The Registrant will issue one warrant to purchase a common share for each common share sold in the offering (the “Warrants”). The exercise price of the Warrants is equal to 100% of the aggregate offering price of the common shares and Warrants offered hereby.

(3) The Registrant will issue to the underwriter warrants to purchase a number of common shares equal to an aggregate of 5% of the common shares sold in the offering (the “Underwriter’s Warrants”). The exercise price of the Underwriter’s Warrants is equal to 125% of the offering price of the common shares offered hereby.

(4) No registration fee required pursuant to Rule 457(g) of the Securities Act.

(5) The proposed maximum aggregate offering price of the Common Shares will be reduced on a dollar-for-dollar basis based on the offering price of any pre-funded warrants issued in the offering, and the proposed maximum aggregate offering price of the pre-funded warrants to be issued in the offering will be reduced on a dollar-for-dollar basis based on the offering price of any Common Shares issued in the offering. Accordingly, the proposed maximum aggregate offering price of the Common Shares and pre-funded warrants (including the Common Shares issuable upon exercise of the pre-funded warrants), if any, is $15,000,000 (or $17,250,000 if the underwriter exercises its over-allotment option).