CERTIFICATION OF ANNUAL FILINGS
I, Jacqueline Gauthier, Chief Financial Officer of Calian Technologies Ltd., certify the following:
1. Review: I have reviewed the AIF, if any, annual financial statements and annual MD&A, including, for greater
certainty, all documents and information that are incorporated by reference in the AIF (together, the "annual filings")
of Calian Technologies Ltd. (the "issuer") for the financial year ended September 30, 2010.
2. No misrepresentations: Based on my knowledge, having exercised reasonable diligence, the annual 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, for the period covered by
the annual filings.
3. Fair presentation: Based on my knowledge, having exercised reasonable diligence, the annual financial statements
together with the other financial information included in the annual filings fairly present in all material respects the
financial condition, results of operations and cash flows of the issuer, as of the date of and for the periods presented in
the annual filings.
4. Responsibility: The issuer's other certifying officer 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 and I
have, as at the financial year end
(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 annual 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 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 and I used to design the issuer's
ICFR is the COSO Framework.
5.2 ICFR - material weakness relating to design: N/A
5.3 Limitation on scope of design: N/A
6. Evaluation: The issuer's other certifying officer and I have
(a) evaluated, or caused to be evaluated under our supervision, the effectiveness of the issuer's DC&P at the financial
year end and the issuer has disclosed in its annual MD&A our conclusions about the effectiveness of DC&P at the
financial year end based on that evaluation; and
(b) evaluated, or caused to be evaluated under our supervision, the effectiveness of the issuer's ICFR at the financial
year end and the issuer has disclosed in its annual MD&A
(i) our conclusions about the effectiveness of ICFR at the financial year end based on that evaluation; and
(ii) any material weakness: N/A
7. Reporting changes in ICFR: The issuer has disclosed in its annual MD&A any change in the issuer's ICFR that
occurred during the period beginning on July 1, 2010 and ended on September 30, 2010 that has materially affected,
or is reasonably likely to materially affect, the issuer's ICFR.
8. Reporting to the issuer's auditors and board of directors or audit committee: The issuer's other certifying officer
and I have disclosed, based on our most recent evaluation of ICFR, to the issuer's auditors, and the board of directors
or the audit committee of the board of directors any fraud that involves management or other employees who have a
significant role in the issuer's ICFR.
Date: December 23, 2010
Chief Financial Officer