Global Crossing Airlines Group Inc

Disclosure Controls

Our Executive Chairman and President & Chief Financial Officer, referred to collectively herein as the Certifying Officers, are responsible for establishing and maintaining our disclosure controls and procedures that are designed to ensure that information relating to the Company required to be disclosed in the reports that the Company files or submits under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission’s rules and forms, including ensuring that such information is accumulated and communicated to the Company’s management, including the Executive Chairman and the President & Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure.

The Certifying Officers have reviewed and evaluated the effectiveness of the Company’s disclosure controls and procedures (as defined in Rules 240.13a-15(e) and 15d-15(e) promulgated under the Securities Exchange Act of 1934) as of December 31, 2024. Our Executive Chairman and President & Chief Financial Officer concluded that, as of December 31, 2024, the Company’s disclosure controls and procedures are effective.

Changes in Internal Control Over Financial Reporting

There has been no change in the Company’s internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) that occurred during the period ended December 31, 2024, except as provided below, that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

In our Annual Report on Form 10-K for the year ended December 31, 2023, management identified a material weakness in our internal control over financial reporting. In response to this material weakness, management implemented the following remediation actions to address the control deficiency identified in 2023.

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Hired additional finance and accounting resources who possess accounting and reporting technical expertise. A portion of their job responsibilities is to perform reviews, reconciliations and other financial reporting monitoring controls;

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Developed and delivered training to Executives, other management and finance/accounting resources. The training included a review of management’s and individual roles and responsibilities related to internal controls;

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Completed a Company’s disclosure checklist covering all application disclosures required under US GAAP and SEC requirements. The results and our management’s action plans were reported to and discussed with the President and CFO during the review of the Quarterly Reports on Form 10-Q for the quarters ended on March 31, June 30, and September 30, 2024.

Management has determined that the remediation actions discussed above were effectively designed and demonstrated effective operation for a sufficient period of time to enable the Company to conclude that the 2023 material weakness regarding its internal control over financial reporting associated with the insufficient written policies and procedures for accounting and financial reporting has been remediated as of December 31, 2024.