Sigma Lithium — Audit Report / Information 2018

Feb 4, 2026

{0}------------------------------------------------

January 27, 2020

Alberta Securities Commission British Columbia Securities Commission The Manitoba Securities Commission Ontario Securities Commission Authorité des marches financiers

Re: IntelGenx Technologies Corp. (the "Company)

Dear Madam/Sir,

We refer to the short-form prospectus of the Company dated January 27, 2020 relating to the sale and issue of units.

We consent to being named in and to the use, through incorporation by reference in the above-mentioned short-form prospectus, of our report dated March 22, 2019, to the shareholders and Board of Directors of the Company on the following financial statements:

Consolidated balance sheets as at December 31, 2018 and 2017;

1

Consolidated statements of comprehensive loss, shareholders' equity and cash flows for the years ended December 31, 2018 and 2017, and the related notes.

We report that we have read the short-form prospectus and all information specifically incorporated by reference therein and have no reason to believe that there are any misrepresentations in the information contained therein that are derived from the consolidated financial statements upon which we have reported or that are within our knowledge as a result of our audits of such financial statements. We have complied with Canadian generally accepted standards for an auditor's consent to the use of a report of the auditor included in an offering document, which does not constitute an audit or review of the prospectus as these terms are described in the CPA Canada Handbook – Assurance.

Montréal, Québec January 27, 2020

1CPA auditor, CA, public accountancy permit No. A112505

416.488.2345