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Consent of Borden Ladner Gervais LLP
We hereby consent to the use of our name
under the headings "Documents Filed as Part of the U.S. Registration Statement" and "Legal Matters",
and to the reference to our name and use of our opinion under the heading "Eligibility for Investment" in the prospectus
supplement dated June 9, 2022 relating to the offering by Cardiol Therapeutics Inc of shares of Cardiol Therapeutics
Inc., which forms part of the Registration Statement on Form F-10 (File No. 333-262342).
In giving this consent, we do not acknowledge
that we come within the category of persons whose consent is required by the United States Securities Act of 1933, as amended, or
the rules and regulations thereunder.
/s/ Borden Ladner Gervais LLP