Ernst & Young LLP
2200, 215 2nd St SW
Calgary, AB T2P 1M4

Tel: +1 403 206 5000
Fax: +1 403 290 4265
ey.com/ca

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to (i) the reference of our Firm under the caption “Experts”, (ii) the use herein of our report dated January 30, 2023, with respect to the consolidated statements of financial position as at October 31, 2023 and 2022 and the consolidated statements of loss and comprehensive loss, consolidated statements of changes in equity and consolidated statements of cash flows for each of the years in the two-year period ended October 31, 2023, included in this Annual Report on Form 40-F, and (iii) the incorporation by reference of our report in the Registration Statement on Form F-10 (No. 333-259616) pertaining to the registration of Debt and Equity Securities of High Tide Inc.


Calgary, Alberta	/s/ Ernst & Young LLP
January 29, 2024	Chartered Professional Accountants

A member firm of Ernst & Young Global Limited