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Baylin Technologies Inc. — Regulatory Filings 2021
Mar 11, 2021
47166_rns_2021-03-10_e9b008f2-7d2b-4fbf-83c0-ba8b603d4ce6.pdf
Regulatory Filings
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FORM 52-109Fl CERTIFICATION OF ANNUAL FILINGS FULL CERTIFICATE
I, Michael Wolfe, Chief Financial Officer ofBaylin Technologies Inc., certify the following:
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Review: I have reviewed the AIF, if any, a n ual financial statements and a n ual MD&A, including, for greater certainty, all documents and information that are incorporated by reference in the AIF (together, the "annual filings") of Baylin Technologies Inc. (the "issuer") for the fmancial year ended December 31, 2020.
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No misrepresentations: Based on my knowledge, having exercised reasonable diligence, the a n ual filings do not contain any untrue statement of a material fact or omit to state a material fact required to be stated or that is necessary to make a statement not misleading in light of the circumstances under which it was made, ual f
for the period covered by the a n i l ngs.
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Fair presentation: Based on my knowledge, having exercised reasonable diligence, the annual financial statements together with the other financial information included in the a n ual filings fairly present in all material respects the fmancial condition, results of operations and cash flows of the issuer, as of the date of and for the periods presented in the annual filings.
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Responsibility: The issuer's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (DC&P) and internal control over financial reporting (ICFR), as those terms are defined in National Instrument 52-109 Certification of Disclosure in Issuers' Annual and Interim Filings, for the issuer.
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Design: Subject to the limitations, if any, described in paragraphs 5.2 and 5.3, the issuer's other certifying officer(s) and I have, as at the financial year end
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(a) designed DC&P, or caused it to be designed under our supervision, to provide reasonable assurance that
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(i) material information relating to the issuer is made known to us by others, particularly during the period in which the a n ual filings are being prepared; and
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(ii) information required to be disclosed by the issuer in its a n ual filings, interim filings or
- other reports filed or submitted by it under securities legislation is recorded, processed, summarized and reported within the time periods specified in securities legislation; and
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(b) designed ICFR, or caused it to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of fmancial statemeuts for external purposes in accordance with the issuer's GAAP.
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5.1 Control framework: The control framework the issuer's other certifying officer(s) and I used to design the issuer's ICFR is the COSO Internal Control-Indepeudent Framework (2013), published by the Committee of Sponsoring Organizations of the Treadway Commission.
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5.2 NIA
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5.3 NIA
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Evaluation: The issuer's other certifying officer(s) and I have
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(a) evaluated, or caused to be evaluated under our supervisiou, the effectiveness of the issuer's DC&P at the fmancial year end and the issuer has disclosed in its armual MD&A our conclusions about the effectiveness ofDC&P at the financial year end based on that evaluation; and
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(b) evaluated, or caused to be evaluated under our supervision, the effectiveness of the issuer's ICFR at the financial year end and the issuer has disclosed in its armual MD&A
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(i) our conclusions about the effectiveness of !CFR at the financial year end based on that evaluation; and
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(ii) for each material weakness relating to operation existing at the fmancial year end
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(A) a description of the material weakness;
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(B) the impact of the material weakness on the issuer's financial reporting and its ICFR; and
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(C) the issuer's current plans, if any, or any actions already undertaken, for remediating the material weakness.
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Reporting changes in ICFR: The issuer has disclosed in its armual MD&A any change in the issuer's ICFR that occurred during the period beginning on October 1, 2020 and ended on December 31, 2020 that has materially affected, or is reasonably likely to materially affect, the issuer's ICFR.
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Reporting to the issuer's auditors and board of directors or audit conunittee: The issuer's other certfy ng officer(s) and I have disclosed, based on our most recent evaluation of ICFR, to the issuer's auditors, and the board of directors or the audit committee of the board of directors any fraud that involves management or other employees who have a significant role in the issuer's ICFR.
Date: March 10, 2021
"Michael Wol e" Michael Wolfe Chief Financial Officer