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FORM 52-109F2
CERTIFICATION OF INTERIM FILINGS
FULL CERTIFICATE
I, Anton Jelic, the Chief Financial Officer of Polaris Renewable Energy Inc., certify the
following:
1. Review: I have reviewed the interim financial report and interim MD&A (together, the
“interim filings”) of Polaris Renewable Energy Inc. (the “issuer”) for the interim period
ended April 30, 2025.
2. No misrepresentations: Based on my knowledge, having exercised reasonable diligence,
the interim 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, with respect to the
period covered by the interim filings.
3. Fair presentation: Based on my knowledge, having exercised reasonable diligence, the
interim financial report together with the other financial information included in the
interim 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 interim filings.
4. 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.
5. 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 end of the period covered by the interim
filings
(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 interim 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
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preparation of financial statements for external purposes in accordance with the
issuer’s GAAP.
5.1 Control framework: The control framework the issuer’s other certifying officer(s) and I
used to design the issuer’s ICFR is set forth in Internal Control-Integrated Framework
issued by the Committee of Sponsoring Organizations of the Treadway Commission.
5.2 ICFR – material weakness relating to design: N/A
5.3 Limitation on scope of design: The issuer has disclosed in its interim MD&A
(a) the fact that the issuer’s other certifying officer(s) and I have limited the scope of our
design of DC&P and ICFR to exclude controls, policies and procedures of a business
that the issuer acquired not more than 365 days before that last day of the
period covered by the interim filings; and
(b) summary financial information about the business that the issuer issued acquired that
has been consolidated in the issuer’s financial statements.
6. Reporting changes in ICFR: The issuer has disclosed in its interim MD&A any change in
the issuer’s ICFR that occurred during the period beginning on April 01, 2025, and ended
on June 30, 2025 that has materially affected, or is reasonably likely to materially affect,
the issuer’s ICFR.
Date: July 31, 2025
Anton Jelic
Chief Financial Officer
