CONSENT OF INDEPENDENT
REGISTERED PUBLIC ACCOUNTING FIRM
We have issued our report dated March 30, 2026, with respect to the consolidated financial statements included in the Annual Report of IM
Cannabis Corp. on Form 20-F for the year ended December 31, 2025. We consent to the incorporation by reference of said report in the Registration Statements of IM Cannabis Corp. on Form F-10 (File No. 333-254255) and on Forms F-3 (File No.
333-288346, File No. 333-289571, and File No. 333-293236).
/s/ FAHN KANNE & CO. GRANT THORNTON ISRAEL
FAHN KANNE & CO. GRANT THORNTON ISRAEL
Tel-Aviv, Israel
March 30, 2026
Certified Public Accountants
Fahn Kanne & Co. is the Israeli member firm of Grant Thornton International Ltd.