Consent of Independent Registered Public Accounting Firm

We consent to the incorporation by reference in the Registration Statement on Form F-10 (No. 333-254255) of IM Cannabis Corp. of our report dated April 23, 2021, with respect to the consolidated statements of financial position of IM Cannabis Corp., as of December 31, 2020 and 2019 and the consolidated statements of profit or loss and other comprehensive income, changes in equity and cash flows for each of the years in the two year period ended December 31, 2020, included in this Current Report on Form 6-K.