DEFSEC TECHNOLOGIES — Regulatory Filings 2024

Jan 18, 2024

Form 52-109F1 Certification of Annual Filings Full Certificate

I, Kris Denis, interim Chief Financial Officer and Chief Compliance Officer of KWESST Micro Systems Inc., certify the following:

1. Review: I have reviewed the AIF, if any, annual financial statements and annual MD&A, including, for greater certainty, all documents and information that are incorporated by reference KWESST Micro Systems Inc.

financial year ended September 30, 2023.

1. No misrepresentations: Based on my knowledge, having exercised reasonable diligence, the annual 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, for the period covered by the annual filings.

2. Fair presentation: Based on my knowledge, having exercised reasonable diligence, the annual financial statements together with the other financial information included in the annual filings fairly present in all material respects the financial condition, financial performance and cash flows of the issuer, as of the date of and for the periods presented in the annual filings.

3. Responsibility: 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 , for the issuer.

4. Design: certifying officer(s) and I have, as at the financial year end

   • (a) designed DC&P, or caused it to be designed under our supervision, to provide reasonable assurance that

     • (i) material information relating to the issuer is made known to us by others, particularly during the period in which the annual filings are being prepared; and

     • (ii) information required to be disclosed by the issuer in its annual 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

   • (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 financial statements for exter

• 5.1 Control framework: is the Internal Control Integrated Framework published by the

• Committee of Sponsoring Organizations of the Treadway Commission (COSO).

321890.00002/303972104.1

• 5.2 ICFR material weakness relating to design: The issuer has disclosed in its annual MD&A for each material weakness relating to design existing at the financial year end

  • (a) a description of the material weakness;

  • (b)

  • (c) material weakness.

• 5.3 N/A

1. Evaluation:

   • (a) evaluated, or caused to be evaluated under our supervision, the effectiveness of the our conclusions about the effectiveness of DC&P at the financial year end based on that evaluation; and

   • (b) evaluated, or caused to be evaluated under our supervision, the effectiveness of the its annual MD&A

     • (i) our conclusions about the effectiveness of ICFR at the financial year end based on that evaluation; and

     • (ii) for each material weakness relating to operation existing at the financial year end

       • (A) a description of the material weakness; (B) the impact and its ICFR; and

       • (C) remediating the material weakness.

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1. Reporting changes in ICFR: The issuer has disclosed in its annual MD&A any change in the September 30, 2023 that has materially

2. s or audit committee: certifying officer(s) and I have disclosed, based on our most recent evaluation of ICFR, to the fraud that involves ICFR.

Date: January 18, 2024

(s) Kris Denis

Kris Denis Interim Chief Financial Officer and Chief Compliance Officer

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