Exhibit 99.3

McCarthy Tétrault LLP Suite 2500
1000 De La Gauchetière Street West
Montréal QC H3B 0A2
Canada Tel:  514-397-4100 Fax: 514-875-6246  

December 12, 2022

The Lion Electric Company

921, chemin de la Rivière-du-Nord

Saint-Jérôme, Québec

J7Y 5G2

Dear Sirs/Mesdames:

Re: Consent regarding Prospectus Supplement of The Lion Electric Company

We refer to the prospectus supplement dated December 12, 2022 (the “Prospectus Supplement”) to the short form base shelf prospectus of The Lion Electric Company (the “Registrant”) dated June 15, 2022, contained in the Amendment No. 1 to the registration statement on Form F-10 (File No. 333-265627) filed by the Registrant.

We hereby consent to the use of our firm name in the Prospectus Supplement, on the inside cover page and under the heading “Legal Matters” and to the reference to and use of our opinion under the heading “Certain Canadian Federal Income Tax Considerations”.

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 promulgated thereunder.

Yours very truly,

/s/ McCarthy Tétrault LLP