Exhibit 107

Calculation of Filing Fee Tables

F-1

(Form Type)

J-Star Holding Co., Ltd

(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		Proposed Maximum Offering Price Per Share		Maximum Aggregate Offering Price		Fee Rate		Amount of Registration Fee
Newly Registered Securities
Fees previously Paid	Equity	Ordinary Shares(1)(2)	Rule 457(o)		4,312,500	$	4.00	$	17,250,000.00		0.0000927	$	1,599.08
	Equity	Representative’s Warrant(2)(3)(4)	Rule 457(g)		-		-		-				-
	Equity	Ordinary shares underlying Representative’s Warrant(4)	Rule 457(g)		431,250	$	4.00	$	1,725,000		0.0000927	$	159.91
	Total Offering Amounts							$	18,975,000.00		0.0000927	$	1,758.99
	Total Fees Previously Paid												1,758.99
	Total Fee Offsets												1,758.99
	Net Fee Due											$	-

(1) Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended. Includes the Ordinary Shares that the underwriters have the option to purchase to cover any over-allotments.

(2) Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”), there is also being registered hereby such indeterminate number of additional Ordinary Shares of the Registrant as may be issued or issuable because of stock splits, stock dividends, stock distributions, and similar transactions.

(3) No fee required pursuant to Rule 457(g) under the Securities Act.

(4) Represents Ordinary Shares underlying one or more warrants (the “Representative’s Warrants”) issuable to the representative of the several underwriters to purchase up to an aggregate of 10% of the Ordinary Shares sold in the offering at an exercise price equal to ___% of the public offering price. The Representative’s Warrants will be exercisable upon issuance, will have a cashless exercise provision and will terminate five years from the commencement of sales of the public offering.