Exhibit 107

Calculation of Filing Fee Tables

Form F-4

(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-1 Exchangeable Non-Voting Shares of Brookfield Reinsurance Ltd.

457(f)(1)

40,000,000

N/A

$1,350,000,000 (3)

$110.20 per $1,000,000

$148,770

Fees to Be Paid

Equity

Class A 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 Previously Paid

Carry Forward Securities

Carry Forward Securities

Total Offering Amounts

$1,350,000,000

$148,770

Total Fees Previously Paid

Total Fee Offsets

Net Fee Due

$148,770

(1) This registration statement relates to (i) the issuance of up to 40,000,000 class A-1 exchangeable non-voting shares (the “class A-1 exchangeable shares”) of Brookfield Reinsurance Ltd. (“Brookfield Reinsurance”) in exchange for up to 40,000,000 class A limited voting shares (the “Brookfield Class A Shares”) of Brookfield Corporation (“Brookfield Corporation”), as described in the prospectus/offer to exchange included in this registration statement, (ii) the offer of the underlying class A exchangeable limited voting shares (the “class A limited voting shares” and together with the class A-1 exchangeable shares, the “exchangeable shares”) of Brookfield Reinsurance that may be issued by Brookfield Reinsurance upon conversion of the class A-1 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) Pursuant to Rule 457(c) and Rule 457(f), and solely for the purpose of calculating the registration fee, the market value of the securities to be received was calculated as the product of (i) 40,000,000 Brookfield Class A Shares; and (ii) the average of the high and low sales prices of Brookfield Class A Shares as reported on the New York Stock Exchange on August 15, 2023.

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

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