<SEC-DOCUMENT>0001193125-22-275855.txt : 20221102
<SEC-HEADER>0001193125-22-275855.hdr.sgml : 20221102
<ACCEPTANCE-DATETIME>20221102162111
ACCESSION NUMBER:		0001193125-22-275855
CONFORMED SUBMISSION TYPE:	424B3
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20221102
DATE AS OF CHANGE:		20221102

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			D-Wave Quantum Inc.
		CENTRAL INDEX KEY:			0001907982
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		424B3
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-267126
		FILM NUMBER:		221354429

	BUSINESS ADDRESS:	
		STREET 1:		3033 BETA AVENUE
		CITY:			BURNABY
		STATE:			A1
		ZIP:			V5G4M9
		BUSINESS PHONE:		(604) 630-1428

	MAIL ADDRESS:	
		STREET 1:		3033 BETA AVENUE
		CITY:			BURNABY
		STATE:			A1
		ZIP:			V5G4M9
</SEC-HEADER>
<DOCUMENT>
<TYPE>424B3
<SEQUENCE>1
<FILENAME>d413824d424b3.htm
<DESCRIPTION>424B3
<TEXT>
<HTML><HEAD>
<TITLE>424B3</TITLE>
</HEAD>
 <BODY BGCOLOR="WHITE">


<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right"><B>Filed Pursuant to Rule 424(b)(3) </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right"><B>Registration No.&nbsp;333-267126 </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>PROSPECTUS SUPPLEMENT NO. 1 </B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>(to Prospectus dated
October&nbsp;26, 2022) </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P> <P STYLE="margin-top:0pt;margin-bottom:0pt" ALIGN="center">


<IMG SRC="g413824g1102202357970.jpg" ALT="LOGO">
 </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:24pt; font-family:Times New Roman" ALIGN="center"><B><FONT STYLE="white-space:nowrap">D-WAVE</FONT> QUANTUM INC. </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:14pt; font-family:Times New Roman" ALIGN="center"><B>COMMON SHARES </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center>
<P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">This prospectus supplement
updates, amends and supplements the prospectus contained in our Registration Statement on Form <FONT STYLE="white-space:nowrap">S-1,</FONT> effective as of October&nbsp;26, 2022 (as supplemented or amended from time to time, the
&#147;Prospectus&#148;) (Registration <FONT STYLE="white-space:nowrap">No.&nbsp;333-267126).</FONT> </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">This prospectus supplement is being filed to update,
amend and supplement the information included in the Prospectus with the information contained in our Current Report on Form <FONT STYLE="white-space:nowrap">8-K,</FONT> filed with the Securities and Exchange Commission (the &#147;SEC&#148;) on
November&nbsp;2, 2022 (the &#147;Form <FONT STYLE="white-space:nowrap">8-K&#148;).</FONT> Accordingly, we have attached the Form <FONT STYLE="white-space:nowrap">8-K</FONT> to this prospectus supplement. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">This prospectus supplement is not complete without the Prospectus. This prospectus supplement should be read in conjunction with the Prospectus, which is to
be delivered with this prospectus supplement, and is qualified by reference thereto, except to the extent that the information in this prospectus supplement updates or supersedes the information contained in the Prospectus. Please keep this
prospectus supplement with your Prospectus for future reference. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Our shares of common stock, par value $0.0001 (&#147;Common Shares&#148;), are listed on
the New York Stock Exchange (the &#147;NYSE&#148;) under the symbol &#147;QBTS&#148;. On November&nbsp;1, 2022, the last reported sales price for the Common Shares on the NYSE was $2.98. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center> <P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman"><B>Investing in our securities involves a high degree of risk. See &#147;<U>Risk Factors</U>&#148; beginning on page 21 of the Prospectus for a discussion of
applicable information that should be considered in connection with an investment in our securities. </B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Neither the Securities and Exchange
Commission nor any state securities commission has approved or disapproved of these securities or determined if the Prospectus or this prospectus supplement is truthful or complete. Any representation to the contrary is a criminal offense. </B></P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center> <P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>The date of this prospectus supplement is November&nbsp;2, 2022. </B></P>
</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always">
<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="line-height:1.0pt;margin-top:0pt;margin-bottom:0pt;border-bottom:1px solid #000000">&nbsp;</P>
<P STYLE="line-height:3.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1px solid #000000">&nbsp;</P> <P STYLE="margin-top:4pt; margin-bottom:0pt; font-size:18pt; font-family:Times New Roman" ALIGN="center"><B>UNITED STATES </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:18pt; font-family:Times New Roman" ALIGN="center"><B>SECURITIES AND EXCHANGE COMMISSION </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center"><B>Washington, D.C. 20549 </B></P> <P STYLE="font-size:8pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center>
<P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center> <P STYLE="margin-top:8pt; margin-bottom:0pt; font-size:18pt; font-family:Times New Roman" ALIGN="center"><B>FORM <FONT
STYLE="white-space:nowrap">8-K</FONT> </B></P> <P STYLE="font-size:8pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center>
<P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center> <P STYLE="margin-top:8pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center"><B>CURRENT REPORT
</B></P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center"><B>Pursuant to Section&nbsp;13 or 15(d) </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center"><B>of the Securities Exchange Act of 1934 </B></P>
<P STYLE="margin-top:8pt; margin-bottom:0pt; font-size:12pt; font-family:Times New Roman" ALIGN="center"><B>Date of Report (Date of earliest event reported): October&nbsp;27, 2022 </B></P>
<P STYLE="font-size:8pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center> <P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center>
<P STYLE="margin-top:8pt; margin-bottom:0pt; font-size:24pt; font-family:Times New Roman" ALIGN="center"><B><FONT STYLE="white-space:nowrap">D-Wave</FONT> Quantum Inc. </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>(Exact name of registrant as specified in its charter) </B></P> <P STYLE="font-size:8pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center>
<P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center> <P STYLE="font-size:8pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:8pt" ALIGN="center">


<TR>

<TD WIDTH="34%"></TD>

<TD VALIGN="bottom"></TD>
<TD WIDTH="32%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="32%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" ALIGN="center"><B>Delaware</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center"><B><FONT STYLE="white-space:nowrap">001-41468</FONT></B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center"><B><FONT STYLE="white-space:nowrap">84-1068854</FONT></B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="top" ALIGN="center"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>(State or other jurisdiction</B></P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>of incorporation)</B></P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>(Commission</B></P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>File Number)</B></P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>(IRS Employer</B></P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>Identification No.)</B></P></TD></TR>
</TABLE> <P STYLE="font-size:8pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>

<TD WIDTH="50%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="48%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" ALIGN="center"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>3033 Beta Avenue</B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Burnaby, British Columbia</B></P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Canada</B></P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center"><B>V5G 4M9</B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="top" ALIGN="center"><B>(Address of principal executive offices)</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center"><B>(Zip Code)</B></TD></TR>
</TABLE> <P STYLE="margin-top:8pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>Registrant&#146;s telephone number, including area code: (604)
<FONT STYLE="white-space:nowrap">630-1428</FONT> </B></P> <P STYLE="margin-top:8pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>N/A </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>(Former Name or Former Address, if Changed Since Last Report) </B></P>
<P STYLE="font-size:8pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><center> <P STYLE="line-height:6.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1.00pt solid #000000;width:21%">&nbsp;</P></center>
<P STYLE="margin-top:8pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Check the appropriate box below if the Form <FONT STYLE="white-space:nowrap">8-K</FONT> filing is intended to simultaneously satisfy the filing obligations of
the registrant under any of the following provisions: </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">&#9744;</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) </P></TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">&#9744;</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Soliciting material pursuant to Rule <FONT STYLE="white-space:nowrap">14a-12</FONT> under the Exchange Act (17
CFR <FONT STYLE="white-space:nowrap">240.14a-12)</FONT> </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">&#9744;</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><FONT STYLE="white-space:nowrap">Pre-commencement</FONT> communications pursuant to Rule <FONT
STYLE="white-space:nowrap">14d-2(b)</FONT> under the Exchange Act (17 CFR <FONT STYLE="white-space:nowrap">240.14d-2(b))</FONT> </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" VALIGN="top" ALIGN="left">&#9744;</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><FONT STYLE="white-space:nowrap">Pre-commencement</FONT> communications pursuant to Rule <FONT
STYLE="white-space:nowrap">13e-4(c)</FONT> under the Exchange Act (17 CFR <FONT STYLE="white-space:nowrap">240.13e-4(c))</FONT> </P></TD></TR></TABLE>
<P STYLE="margin-top:8pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Securities registered pursuant to Section&nbsp;12(b) of the Act: </P> <P STYLE="font-size:8pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>

<TD WIDTH="34%"></TD>

<TD VALIGN="bottom"></TD>
<TD WIDTH="32%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="32%"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>Title of each class</B></P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>Trading</B></P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>Symbol(s)</B></P></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>Name of each exchange</B></P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>on which registered</B></P></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" ALIGN="center"><B>Common stock, par value $0.0001 per share</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center"><B>QBTS</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center"><B>New York Stock Exchange</B></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" ALIGN="center"><B>Warrants, each whole warrant exercisable for 1.4541326 shares of common stock at an exercise price of $11.50</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center"><B>QBTS.WT</B></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top" ALIGN="center"><B>New York Stock Exchange</B></TD></TR>
</TABLE> <P STYLE="margin-top:8pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of
1933 (&#167;230.405 of this chapter) or Rule <FONT STYLE="white-space:nowrap">12b-2</FONT> of the Securities Exchange Act of 1934 <FONT STYLE="white-space:nowrap">(&#167;240.12b-2</FONT> of this chapter). </P>
<P STYLE="margin-top:8pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Emerging growth company&nbsp;&nbsp;&#9746; </P> <P STYLE="margin-top:8pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">If an emerging growth
company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section&nbsp;13(a) of the Exchange
Act.&nbsp;&nbsp;&#9744; </P> <P STYLE="font-size:10pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P> <P STYLE="line-height:1.0pt;margin-top:0pt;margin-bottom:0pt;border-bottom:1px solid #000000">&nbsp;</P>
<P STYLE="line-height:3.0pt;margin-top:0pt;margin-bottom:2pt;border-bottom:1px solid #000000">&nbsp;</P>
</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always">
<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


<Center><DIV STYLE="width:8.5in" align="left">

<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="11%" VALIGN="top" ALIGN="left"><B>Item&nbsp;5.02</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers;
Compensatory Arrangements of Certain Officers. </B></P></TD></TR></TABLE> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Amended Employment Agreement </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">On October&nbsp;27, 2022, <FONT STYLE="white-space:nowrap">D-Wave</FONT> Commercial Inc. <FONT STYLE="white-space:nowrap">(&#147;D-Wave</FONT>
Commercial&#148;), a wholly-owned subsidiary of <FONT STYLE="white-space:nowrap">D-Wave</FONT> Quantum Inc. (the &#147;Company&#148;), entered into an amendment (the &#147;Amendment&#148;) to the Full-Time Amended and Restated Employment Agreement,
dated as of January&nbsp;1, 2020, with its President and Chief Executive Officer, Alan Baratz (as amended, the &#147;Employment Agreement&#148;), to reflect updates to Mr.&nbsp;Baratz&#146;s compensation arrangements as approved by the
Company&#146;s Board of Directors (the &#147;Board&#148;) upon the recommendation of the Compensation Committee of the Board. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Board authorized the
Amendment in recognition of Mr.&nbsp;Baratz&#146;s significant contributions to the Company and prior service, in particular in taking the Company public, and to incentivize future performance. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Pursuant to the Amendment, the Company has increased Mr.&nbsp;Baratz&#146;s annual base salary to $575,000 per annum, effective as of September&nbsp;1, 2022,
and granted Mr.&nbsp;Baratz&#146;s eligibility to participate in the <FONT STYLE="white-space:nowrap">D-Wave</FONT> 2022 Bonus Plan and any future performance-based bonus plans that apply to the Company&#146;s Chief Executive Officer. Effective as
of September&nbsp;1, 2022, Mr.&nbsp;Baratz&#146;s <FONT STYLE="white-space:nowrap">on-target</FONT> bonus under the <FONT STYLE="white-space:nowrap">D-Wave</FONT> 2022 Bonus Plan is 100% of Mr.&nbsp;Baratz&#146;s base salary, based on achievement of
the corporate objectives under the plan, and personal objectives set by the Board. Certain changes were also made to the termination provisions of the Employment Agreement to provide that, upon a termination without cause, the Company shall provide
twelve months&#146; base salary as a lump sum payment, twelve months base salary continuance, or a combination of the two, plus a lump sum target bonus payment, which will be equal to 100% of base salary, subject to certain conditions. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Except as disclosed in this Current Report on Form <FONT STYLE="white-space:nowrap">8-K,</FONT> the terms and conditions of the Employment Agreement remain
unchanged. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The foregoing description of the Amendment does not purport to be complete and is qualified in its entirety by reference to the complete text
of the Employment Agreement, which is incorporated by reference herein. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Management Compensation and Grant of Restricted Stock Units </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">On October&nbsp;27, 2022, in consideration for Mr.&nbsp;Baratz&#146;s prior service to the Company and to incentivize future performance, Mr.&nbsp;Baratz was
granted a <FONT STYLE="white-space:nowrap">one-time</FONT> equity award of 2,500,000 restricted stock units (&#147;RSUs&#148;) under the <FONT STYLE="white-space:nowrap">D-Wave</FONT> Quantum Inc. 2022 Equity Incentive Plan (the &#147;2022 Incentive
Plan&#148;). Each RSU represents the right to receive one share of the Company&#146;s common stock, par value $0.0001 per share (&#147;Common Stock&#148;). 1,500,000 of the RSUs will vest 50% on the first anniversary of the grant date, and 25% on
each of the second and third anniversaries of the grant date, subject to Mr.&nbsp;Baratz&#146;s continued service to the Company. 1,000,000 of the RSUs will vest 50% on each the first and second anniversaries of the grant date, subject to
Mr.&nbsp;Baratz&#146;s continued service to the Company. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">In addition, in consideration for John M. Markovich&#146;s service as Chief Financial Officer
and to incentivize and retain Mr.&nbsp;Markovich, Mr.&nbsp;Markovich&#146;s base salary was increased to $400,000 per annum and Mr.&nbsp;Markovich was granted a <FONT STYLE="white-space:nowrap">one-time</FONT> equity award of 875,000 RSUs under the
2022 Incentive Plan. Each RSU represents the right to receive one share of Common Stock that will vest 50% on the first anniversary of the grant date and 25% on each of the second and third anniversaries of the grant date, subject to
Mr.&nbsp;Markovich&#146;s continued service to the Company. </P>
</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always">
<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The foregoing description of the terms of the RSUs is qualified in its entirety by reference to the full
text of each RSU Agreement, the form of which is filed as Exhibit 10.3 to this Report and incorporated by reference herein. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Grant of Restricted Stock
Units to Independent Directors </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">On October&nbsp;27, 2022, an aggregate of 167,605 RSUs were granted to certain independent directors of the Company
(each an &#147;RSU Recipient&#148;), in accordance with, and subject in all cases to, the terms of the 2022 Incentive Plan. Each RSU represents the right to receive one share of Common Stock that will vest as of the date of the Company&#146;s first
annual meeting of stockholders in 2023, subject to the RSU Recipient&#146;s continued service to the Company. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The foregoing description of the terms of
the RSUs is qualified in its entirety by reference to the full text of each RSU Agreement, the form of which is filed as Exhibit 10.3 to this Report and incorporated by reference herein. </P>
<P STYLE="font-size:18pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="11%" VALIGN="top" ALIGN="left"><B>Item&nbsp;9.01</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Financial Statements and Exhibits. </B></P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>(c) Exhibits. </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>

<TD></TD>

<TD VALIGN="bottom" WIDTH="4%"></TD>
<TD WIDTH="52%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="17%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="4%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="5%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="12%"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom" NOWRAP ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"><B>Exhibit</B><br><B>No.</B></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP ALIGN="center"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; border-bottom:1.00pt solid #000000; display:table-cell; font-size:8pt; font-family:Times New Roman; " ALIGN="center"><B>Description</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="7" NOWRAP ALIGN="center" STYLE="border-bottom:1.00pt solid #000000"> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:8pt; font-family:Times New Roman" ALIGN="center"><B>Incorporated by Reference
Exhibits</B></P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center"><B>Filer</B></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center"><B>Form</B></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center"><B>Exhibit</B></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" ALIGN="center"><B>Filing Date</B></TD></TR>


<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>10.1&#134;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top"><A HREF="http://www.sec.gov/Archives/edgar/data/1907982/000119312522076126/d366416dex1029.htm">Full-Time Amended and Restated Employment Agreement, dated as of January<U></U>&nbsp;1, 2020. </A></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center"><FONT STYLE="white-space:nowrap">D-Wave&nbsp;Quantum&nbsp;Inc.</FONT></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center"><FONT STYLE="white-space:nowrap">S-4</FONT></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">10.29</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ALIGN="center">March&nbsp;15,&nbsp;2022</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>10.2&#134;</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top">Amendment No.&nbsp;1 to the Employment Agreement, dated October&nbsp;27, 2022.</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>10.3</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top">Form of <FONT STYLE="white-space:nowrap">D-Wave</FONT> Quantum Inc. 2022 Equity Incentive Plan Restricted Stock Unit Award Agreement.</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="8"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD>
<TD HEIGHT="8" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" NOWRAP>104</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="top">Cover Page Interactive Data File (embedded within the Inline XBRL document).</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom"></TD></TR>
</TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="2%" VALIGN="top" ALIGN="left">&#134;</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Certain portions of this exhibit (indicated by &#147;[*****]&#148;) have been redacted pursuant to <FONT
STYLE="white-space:nowrap">Regulation&nbsp;S-K,</FONT> Item&nbsp;601(a)(6). </P></TD></TR></TABLE>
</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always">
<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>SIGNATURES </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned
hereunto duly authorized. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>

<TD WIDTH="39%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="16%"></TD>

<TD VALIGN="bottom"></TD>
<TD WIDTH="3%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="39%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" COLSPAN="3" NOWRAP><B><FONT STYLE="white-space:nowrap">D-WAVE</FONT> QUANTUM INC.</B></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Dated: November&nbsp;2, 2022</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>By:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ Alan Baratz</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>Alan Baratz</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP>President&nbsp;&amp; Chief Executive Officer</TD></TR>
</TABLE>
</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always">
<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right"><B>Exhibit 10.2 </B></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">


<TR>

<TD WIDTH="32%"></TD>

<TD VALIGN="bottom" WIDTH="4%"></TD>
<TD WIDTH="64%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="top" ROWSPAN="4">


<IMG SRC="g344793g70v79.jpg" ALT="LOGO">
</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="top"><FONT STYLE="white-space:nowrap">D-Wave</FONT> Commercial Inc.</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="top">2650 E. Bayshore Rd.</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="top">Palo Alto, CA 94303</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="top">www.dwavesys.com</TD></TR>
</TABLE> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">October&nbsp;27, 2022 </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Alan
Baratz </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">[*****] </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">[*****] </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>Re:&nbsp;&nbsp;&nbsp;&nbsp;Full-Time Amended and Restated Employment Agreement dated January&nbsp;1, 2020 </U></B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">WHEREAS: </P> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left">A.</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">On or about July&nbsp;5, 2017, <FONT STYLE="white-space:nowrap">D-Wave</FONT> Commercial Inc. (the
&#147;<B>Company</B>&#148;) and you entered into an employment agreement (the &#147;<B>Original Agreement</B>&#148;); </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left">B.</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">The Original Agreement has been amended by mutual written consent on a number of occasions, including but not
limited to by letter agreements dated July&nbsp;28, 2017 and April&nbsp;17, 2019; </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left">C.</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">On January&nbsp;1, 2020, the Company and you entered into an amended and restated employment agreement (the
&#147;<B>A&amp;R Agreement</B>&#148;); </P></TD></TR></TABLE> <P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left">D.</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">The Company and you wish to amend the A&amp;R Agreement as set out in this first amendment to the A&amp;R
Agreement (the &#147;<B>Amendment</B>&#148;); </P></TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">NOW THEREFORE, in consideration of the foregoing and other good and valuable
consideration, as well as the covenants and understandings set forth in this Amendment, the receipt and adequacy of which are hereby acknowledged, the parties agree as follows: </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left"><B>1.</B></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B><U>AMENDMENTS</U> </B></P></TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left">1.1.</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Section&nbsp;3(a) of the A&amp;R Agreement is deleted and replaced with the following: </P></TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="top" ALIGN="left">(a)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Rate of Pay</B>: Effective September&nbsp;1, 2022, you will be paid an annual base salary of USD$575,000,
payable in equal installments on the 15th and last day of each month, less all required or permitted withholdings and remissions, according to the Company&#146;s regular payroll schedule (the &#147;<B>Base Salary</B>&#148;). </P></TD></TR></TABLE>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left">1.2.</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Section&nbsp;3(b) of the A&amp;R Agreement is deleted and replaced with the following: </P></TD></TR></TABLE>
<P STYLE="font-size:6pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="top" ALIGN="left">(b)</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><B>Performance Bonus: </B>You will be eligible to participate in the
<FONT STYLE="white-space:nowrap">D-Wave</FONT> 2022 Bonus Plan and any company-wide performance-based bonus plan in a future year that applies to permanent full-time employees of the Company who are at the level of CEO. Payment of any bonus to you
is subject to the terms and conditions of the applicable bonus plan. Effective September&nbsp;1, 2022, your <FONT STYLE="white-space:nowrap">on-target</FONT> bonus under the <FONT STYLE="white-space:nowrap">D-Wave</FONT> 2022 Bonus Plan is 100% of
the Base Salary, based on achievement of the corporate objectives under the plan, and your personal objectives set by the board of directors of the Company (the &#147;Board&#148;) in relation to the plan. The adoption of, terms of, funding of, and
setting and evaluation of achievement of the corporate objectives and of your personal objectives is in the sole discretion of the Board. </P></TD></TR></TABLE> <P STYLE="font-size:18pt; margin-top:0pt; margin-bottom:0pt">&nbsp;</P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center">Page&nbsp;<B>1</B>&nbsp;of&nbsp;<B>3</B> </P>

</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always">
<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


<Center><DIV STYLE="width:8.5in" align="left">


<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">

<TR>

<TD WIDTH="32%"></TD>

<TD VALIGN="bottom" WIDTH="4%"></TD>
<TD WIDTH="64%"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="top" ROWSPAN="4">


<IMG SRC="g344793g70v79.jpg" ALT="LOGO">
</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="top"><FONT STYLE="white-space:nowrap">D-Wave</FONT> Commercial Inc.</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="top">2650 E. Bayshore Rd.</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="top">Palo Alto, CA 94303</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="top">www.dwavesys.com</TD></TR></TABLE> <P STYLE="font-size:16pt; margin-top:0pt; margin-bottom:0pt">&nbsp;</P>

<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left">1.3.</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Section&nbsp;8 of the A&amp;R Agreement is deleted and replaced with the following: </P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:5%; font-size:10pt; font-family:Times New Roman">8.&nbsp;&nbsp;&nbsp;&nbsp; <B><U>Termination</U></B> </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:5%; font-size:10pt; font-family:Times New Roman">(a)&nbsp;&nbsp;&nbsp;&nbsp; With Cause: The Company may immediately terminate your employment if you exhibit conduct of any kind that would
justify an employer in the state of Florida discharging an employee for cause at common law. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:5%; font-size:10pt; font-family:Times New Roman">(b)&nbsp;&nbsp;&nbsp;&nbsp; Without Cause: At
any time, the Company may terminate your employment pursuant to your Employment Agreement at its sole discretion for any reason, without Cause, by providing you with twelve (12)&nbsp;months&#146; Base Salary as a lump sum payment, twelve
(12)&nbsp;months Base Salary continuance, or a combination of the two, plus a lump sum target bonus payment which will be equal to 100% of Base Salary, on the express condition that on or about the effective date of any such termination you sign and
do not thereafter revoke the Company&#146;s standard form of release of any claims or entitlements from or against the Company arising from or related to your hiring, benefits, employment or the termination of your employment, whether pursuant to
statute, contract, tort, common law, or otherwise. By way of example, and for purposes of clarity, the provision of two months Base Salary continuance and ten months Base Salary as a lump sum payment will be in compliance with this Agreement. Base
Salary continuance will be on the same schedule as the regular Company payroll. The provision of Base Salary as a lump sum payment, payment of Base Salary continuance, or combination of the two, plus a lump sum target bonus payment which will be
equal to 100% of Base Salary, will be in satisfaction of all rights and claims, either under statue or common law, that you may have arising from your employment and the termination of employment. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left">1.4.</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Section&nbsp;18 of the A&amp;R Agreement is deleted and replaced with the following: </P></TD></TR></TABLE>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:5%; font-size:10pt; font-family:Times New Roman">18.&nbsp;&nbsp;&nbsp;&nbsp; <B><U>Governing Laws</U></B>: This Agreement will be construed in accordance with and governed by the laws of the
State of Florida (without reference to its conflict of law principals), and the courts of the State of Florida will have exclusive jurisdiction over any dispute arising from or in away way related to this Agreement. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="5%" VALIGN="top" ALIGN="left">1.5.</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">Except as expressly set forth in this Amendment, all other terms and conditions of the A&amp;R Agreement will
remain in full force and effect without any change. </P></TD></TR></TABLE> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center">[Signature page follows] </P>
<P STYLE="font-size:18pt; margin-top:0pt; margin-bottom:0pt">&nbsp;</P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center">Page&nbsp;<B>2</B>&nbsp;of&nbsp;<B>3</B> </P>

</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always">
<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


<Center><DIV STYLE="width:8.5in" align="left">


<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="100%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" ALIGN="center">

<TR>

<TD WIDTH="32%"></TD>

<TD VALIGN="bottom" WIDTH="4%"></TD>
<TD WIDTH="64%"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="top" ROWSPAN="4">


<IMG SRC="g344793g70v79.jpg" ALT="LOGO">
</TD>
<TD VALIGN="bottom">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="top"><FONT STYLE="white-space:nowrap">D-Wave</FONT> Commercial Inc.</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="top">2650 E. Bayshore Rd.</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="top">Palo Alto, CA 94303</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:8pt">
<TD VALIGN="bottom">&nbsp;&nbsp;&nbsp;&nbsp;</TD>
<TD VALIGN="top">www.dwavesys.com</TD></TR></TABLE> <P STYLE="font-size:16pt; margin-top:0pt; margin-bottom:0pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">IN WITNESS WHEREOF, the parties have signed this Amendment as of the date first written above. </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>

<TD WIDTH="13%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="86%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"><B><FONT STYLE="white-space:nowrap">D-WAVE</FONT> COMMERCIAL INC.</B></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">By:</TD>
<TD VALIGN="bottom" STYLE=" BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000">/s/ John M. Markovich</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Name:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">JOHN M. MARKOVICH</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Title:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">CFO</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="24" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"><B><FONT STYLE="white-space:nowrap">D-WAVE</FONT> QUANTUM INC.</B></TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">By:</TD>
<TD VALIGN="bottom" STYLE=" BORDER-BOTTOM:1px solid #000000">&nbsp;</TD>
<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000">/s/ Steve West</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Name:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">STEVE WEST</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Title:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="bottom">Chair of the Board</TD></TR>
</TABLE> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>

<TD WIDTH="100%"></TD></TR>


<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000">/s/ Alan Baratz</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"><B>ALAN BARATZ</B></TD></TR>
</TABLE> <P STYLE="font-size:18pt; margin-top:0pt; margin-bottom:0pt">&nbsp;</P>
 <p STYLE="margin-top:0pt;margin-bottom:0pt ; font-size:8pt">&nbsp;</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:8pt; font-family:Times New Roman" ALIGN="center">Page&nbsp;<B>3</B>&nbsp;of&nbsp;<B>3</B> </P>

</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always">
<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right"><B>Exhibit 10.3 </B></P>
<P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B><FONT STYLE="white-space:nowrap">D-WAVE</FONT> QUANTUM INC. </B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B>2022 EQUITY INCENTIVE PLAN </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B><U>RESTRICTED STOCK UNIT AWARD AGREEMENT </U></B></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">THIS RESTRICTED STOCK UNIT AWARD AGREEMENT (this &#147;<U>Agreement</U>&#148;), is entered into as of [&#149;] (the &#147;<U>Date of
Grant</U>&#148;), by and between <FONT STYLE="white-space:nowrap">D-Wave</FONT> Quantum Inc., a Delaware corporation (the &#147;<U>Company</U>&#148;), and <B>[</B>&#149;<B>]</B> (the &#147;<U>Participant</U>&#148;). Capitalized terms used in this
Agreement and not otherwise defined herein have the meanings ascribed to such terms in the <FONT STYLE="white-space:nowrap">D-Wave</FONT> Quantum Inc. 2022 Equity Incentive Plan, as amended, restated or otherwise modified from time to time in
accordance with its terms (the &#147;<U>Plan</U>&#148;). </P> <P STYLE="margin-top:24pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><B><U>R</U> <U>E</U> <U>C</U> <U>I</U> <U>T</U> <U>A</U> <U>L</U> <U>S</U>:
</B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman"><B>WHEREAS</B>, the Company has adopted the Plan, pursuant to which restricted stock units (&#147;<U>RSUs</U>&#148;) may be granted;
and </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman"><B>WHEREAS</B>, the Committee has determined that it is in the best interests of the Company and its stockholders to grant the RSUs
provided for herein to the Participant on the terms and subject to the conditions set forth herein. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman"><B>NOW, THEREFORE</B>, for and in
consideration of the premises and the covenants of the parties contained in this Agreement, and for other good and valuable consideration, the receipt of which is hereby acknowledged, the parties hereto, for themselves, their successors and assigns,
hereby agree as follows: </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>1. Grant of RSUs. </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) <U>Grant</U>. The Company hereby grants to the Participant a total of <B>[</B>&#149;<B>]</B> RSUs on the terms and subject to the
conditions set forth in this Agreement and as otherwise provided in the Plan. The RSUs shall vest in accordance with Section&nbsp;2. The RSUs shall be credited to a separate book-entry account maintained for the Participant on the books of the
Company. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) <U>Incorporation by Reference</U>. The provisions of the Plan are incorporated herein by reference. Except as otherwise
expressly set forth herein, this Agreement shall be construed in accordance with the provisions of the Plan and any interpretations, amendments, rules and regulations promulgated by the Committee from time to time pursuant to the Plan. The Committee
shall have final authority to interpret and construe the Plan and this Agreement and to make any and all determinations under them, and its decision shall be binding and conclusive upon the Participant and the Participant&#146;s beneficiary in
respect of any questions arising under the Plan or this Agreement. The Participant acknowledges that the Participant has received a copy of the Plan and has had an opportunity to review the Plan and agrees to be bound by all the terms and provisions
of the Plan. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>2. Vesting; Settlement. </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">As of the Date
of Grant, 100% of the RSUs are unvested. Subject to the Participant&#146;s continuous full-time employment with, directorship with, or engagement to provide services to the Company and its Subsidiaries (collectively, such employment, directorship
and/or provision of services, &#147;<U>Continuous Service</U>&#148;) on the applicable vesting date and further subject to any acceleration of </P>
</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always">
<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">
vesting as set forth herein, the RSUs shall vest as follows: [&#149;] (each such applicable vesting date, a &#147;<U>Vesting Date</U>&#148;). Each RSU shall be settled as soon as administratively
practicable following the Vesting Date but in any event not later than 30 days following the applicable Vesting Date in shares of Common Stock (or, if not administratively practicable, then to the extent permitted under Section&nbsp;409A of the
Code, not later than the 15<SUP STYLE="font-size:75%; vertical-align:top">th</SUP> day of the third month following the year in which the Vesting Date occurs). </P>
<P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>3. Dividend Equivalents. </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">In the event of any issuance of
a cash dividend on the shares of Common Stock (a &#147;<U>Dividend</U>&#148;), the Participant shall be credited, as of the payment date for such Dividend, with an amount (a &#147;<U>Dividend Equivalent Amount</U>&#148;) equal to the product of
(i)&nbsp;the number of RSUs granted pursuant to this Agreement and outstanding as of the record date for such Dividend multiplied by (ii)&nbsp;the amount of the Dividend per share. Such amount may be credited, as determined in the discretion of the
Committee, either as cash or a number of additional RSUs with respect to a number of shares of Common Stock with a Fair Market Value (as determined on the date of such Dividend) equal to such Dividend Equivalent Amount. Any such additional RSUs
shall be subject to the same terms and conditions of this Agreement as the original underlying RSUs (including vesting and forfeiture). Upon vesting of an RSU, the aggregate Dividend Equivalent Amount in respect of such vested RSU (to the extent
credited in cash) (the &#147;<U>Distributable Amount</U>&#148;) shall be distributed to the Participant in connection with the settlement of such vested RSU either in cash or, at the discretion of the Committee, in a number of shares of Common Stock
with a Fair Market Value (as determined on the Vesting Date) equal to the Distributable Amount. To the extent any RSUs are forfeited prior to vesting, the corresponding Dividend Equivalents (including any additional RSUs) in respect thereof shall be
forfeited immediately thereupon. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>4. Termination of Employment or Service</B>. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">If the Participant&#146;s Continuous Service terminates for any reason [(except as described in the proviso to this sentence)], the Participant shall forfeit
all right, title, and interest in and to any unvested portion of the RSUs as of the date of such termination, and such unvested portion of the RSUs shall be cancelled without further consideration or any act or action by the Participant [; provided,
however, that if within twelve months after the occurrence of a Change in Control, the Participant&#146;s Continuous Service is terminated without Cause, then upon such termination all outstanding and unvested RSUs shall vest immediately]. In
addition, the Participant shall forfeit all right, title, and interest in and to any outstanding portion of the RSUs that has vested upon the earliest to occur of the following circumstances: (x)&nbsp;immediately upon termination of
Participant&#146;s Continuous Service if such termination is for Cause; or (y)&nbsp;following termination of the Participant&#146;s Continuous Service if the Participant breaches any of Participant&#146;s post-termination covenants in any agreement
between the Participant and the Company (or its Subsidiaries). If the Participant&#146;s Continuous Service is terminated involuntarily, the Participant&#146;s Continuous Service immediately ceases and vesting immediately ceases on the date that the
Participant is provided with notice of termination. Vesting will not continue even if the Participant continues to receive compensatory payments or pay in lieu of working notice from the Company or its Subsidiaries. If the Participant&#146;s
Continuous Service is terminated voluntarily by the Participant delivering a notice of resignation, the Participant&#146;s Continuous Service ceases and vesting immediately ceases on the date specified in such resignation notice as the last day of
work of the Participant. </P>
</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always">
<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>5. Rights as a Stockholder. </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The Participant shall not be deemed for any purpose to be the owner of any shares of Common Stock underlying the RSUs unless, until and to the extent that
(i)&nbsp;the Company shall have issued and delivered to the Participant the shares of Common Stock underlying the RSUs and (ii)&nbsp;the Participant&#146;s name shall have been entered as a stockholder of record with respect to such shares of Common
Stock on the books of the Company. The Company shall cause the actions described in clauses (i)&nbsp;and (ii) of the preceding sentence to occur promptly following settlement as contemplated by this Agreement, subject to compliance with applicable
laws. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>6. Compliance with Legal Requirements. </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) <U>Generally</U>. The granting and settlement of the RSUs, and any other obligations of the Company under this Agreement, shall be subject
to all applicable U.S. federal, state and local laws, rules and regulations, all applicable <FONT STYLE="white-space:nowrap">non-U.S.</FONT> laws, rules and regulations and to such approvals by any regulatory or governmental agency as may be
required. The Participant agrees to take all steps that the Committee or the Company determines are reasonably necessary to comply with all applicable provisions of U.S. federal and state securities law and
<FONT STYLE="white-space:nowrap">non-U.S.</FONT> securities law in exercising the Participant&#146;s rights under this Agreement. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b)
<U>Tax Withholding</U>. Vesting and settlement of the RSUs shall be subject to the Participant&#146;s satisfying any applicable U.S. federal, state and local tax withholding obligations and <FONT STYLE="white-space:nowrap">non-U.S.</FONT> tax
withholding obligations. The Company shall have the right and is hereby authorized to withhold from any amounts payable to the Participant in connection with the RSUs or otherwise the amount of any required withholding taxes in respect of the RSUs,
their settlement or any payment or transfer of the RSUs or under the Plan and to take any such other action as the Committee or the Company deem necessary to satisfy all obligations for the payment of such withholding taxes (up to the maximum
permissible withholding amounts), including the right to sell the number of shares of Common Stock that would otherwise be available for delivery upon settlement of the RSUs necessary to generate sufficient proceeds to satisfy withholding
obligations. The Company may in all events require the Participant to satisfy, in whole or in part, the tax obligations by withholding shares of Common Stock that would otherwise be received upon settlement of the RSUs with a Fair Market Value equal
to such withholding liability. </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>7. Clawback. </B></P> <P STYLE="margin-top:6pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">The
Committee shall have full authority to implement any policies and procedures necessary to comply with Section&nbsp;10D of the Exchange Act. Notwithstanding anything to the contrary contained herein, the Committee may cancel the RSU award if the
Participant, without the consent of the Company, has engaged in or engages in activity that is in conflict with or adverse to the interests of the Company or any Affiliate during the period of the Participant&#146;s Continuous Service, including
fraud or conduct contributing to any financial restatements or irregularities, or violates a <FONT STYLE="white-space:nowrap">non-competition,</FONT> <FONT STYLE="white-space:nowrap">non-solicitation,</FONT>
<FONT STYLE="white-space:nowrap">non-disparagement</FONT> or <FONT STYLE="white-space:nowrap">non-disclosure</FONT> or other similar agreement with the Company or any Subsidiary (after giving effect to any applicable cure period set forth therein),
as determined by the Committee. In such event, the Committee may further require the Participant to forfeit any compensation, gain or other value realized thereafter on the vesting or settlement of the RSUs, the sale or other transfer of the RSUs,
or the sale of shares of Common Stock acquired in respect of the RSUs and repay such amounts to the Company. If the Participant receives any amount in excess of what the Participant should have received under the
</P>
</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always">
<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">
terms of the RSUs for any reason (including without limitation by reason of a financial restatement, mistake in calculations or other administrative error), all as determined by the Committee,
then the Participant shall promptly repay any such excess amount to the Company. To the extent required by applicable law or the rules and regulations of the NYSE or any other securities exchange or inter-dealer quotation system on which the Common
Stock is listed or quoted, or if so required pursuant to a written policy adopted by the Company, the RSUs shall be subject (including on a retroactive basis) to clawback, forfeiture or similar requirements (and such requirements shall be deemed
incorporated by reference into this Agreement). </P> <P STYLE="margin-top:18pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>8. Miscellaneous. </B></P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(a) <U>Transferability</U>. The RSUs may not be assigned, alienated, pledged, attached, sold or otherwise transferred or encumbered (a
&#147;<U>Transfer</U>&#148;) by the Participant other than by will or by the laws of descent and distribution, pursuant to a qualified domestic relations order or as otherwise permitted under Section&nbsp;14(b) of the Plan. Any attempted Transfer of
the RSUs contrary to the provisions hereof, and the levy of any execution, attachment or similar process upon the RSUs, shall be null and void and without effect. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(b) <U>Waiver</U>. Any right of the Company contained in this Agreement may be waived in writing by the Committee. No waiver of any right
hereunder by any party shall operate as a waiver of any other right, or as a waiver of the same right with respect to any subsequent occasion for its exercise, or as a waiver of any right to damages. No waiver by any party of any breach of this
Agreement shall be held to constitute a waiver of any other breach or a waiver of the continuation of the same breach. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(c)
<U>Section</U><U></U><U>&nbsp;409A</U>. The RSUs are intended to be exempt from, or compliant with, Section&nbsp;409A of the Code. Notwithstanding the foregoing or any provision of the Plan or this Agreement, if any provision of the Plan or this
Agreement contravenes Section&nbsp;409A of the Code or could cause the Participant to incur any tax, interest or penalties under Section&nbsp;409A of the Code, the Committee may, in its sole discretion and without the Participant&#146;s consent,
modify such provision to (i)&nbsp;comply with, or avoid being subject to, Section&nbsp;409A of the Code, or to avoid the incurrence of taxes, interest and penalties under Section&nbsp;409A of the Code, and/or (ii)&nbsp;maintain, to the maximum
extent practicable, the original intent and economic benefit to the Participant of the applicable provision without materially increasing the cost to the Company or contravening the provisions of Section&nbsp;409A of the Code. This Section&nbsp;8(c)
does not create an obligation on the part of the Company to modify the Plan or this Agreement and does not guarantee that the RSUs will not be subject to interest and penalties under Section&nbsp;409A. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(d) <U>General Assets</U>. All amounts credited in respect of the RSUs to the book-entry account under this Agreement shall continue for all
purposes to be part of the general assets of the Company. The Participant&#146;s interest in such account shall make the Participant only a general, unsecured creditor of the Company. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(e) <U>Notices</U>. Any notices provided for in this Agreement or the Plan shall be in writing and shall be deemed sufficiently given if
either hand delivered or if sent by fax, pdf/email or overnight courier, or by postage-paid first-class mail. Notices sent by mail shall be deemed received three business days after mailing but in no event later than the date of actual receipt.
Notices shall be directed, if to the Participant, at the Participant&#146;s address indicated by the Company&#146;s records, or if to the Company, to the attention of the General Counsel (or such other designee as separately communicated to the
Participant from time to time) at the Company&#146;s principal executive office. </P>
</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always">
<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(f) <U>Severability</U>. The invalidity or unenforceability of any provision of this
Agreement shall not affect the validity or enforceability of any other provision of this Agreement, and each other provision of this Agreement shall be severable and enforceable to the extent permitted by law. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(g) <U>No Rights to Employment, Directorship or Service</U>. Nothing contained in this Agreement shall be construed as giving the Participant
any right to be retained, in any position, as an employee, consultant or director of the Company or any of its Affiliates or shall interfere with or restrict in any way the rights of the Company or any of its Affiliates, which are hereby expressly
reserved, to remove, terminate or discharge the Participant at any time for any reason whatsoever. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(h) <U>Fractional Shares</U>. In lieu
of issuing a fraction of a share of Common Stock resulting from any settlement of the RSUs or an adjustment of the RSUs pursuant to Section&nbsp;11 of the Plan or otherwise, the Company shall be entitled to pay to the Participant an amount in cash
equal to the Fair Market Value of such fractional share. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(i) <U>Beneficiary</U>. The Participant may file with the Committee a written
designation of a beneficiary on such form as may be prescribed by the Committee and may, from time to time, amend or revoke such designation. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(j) <U>Successors</U>. The terms of this Agreement shall be binding upon and inure to the benefit of the Company and its successors and
assigns, and of the Participant and the beneficiaries, executors, administrators, heirs and successors of the Participant. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(k) <U>Entire
Agreement</U>. This Agreement and the Plan contain the entire agreement and understanding of the parties hereto with respect to the subject matter contained herein and supersede all prior communications, representations and negotiations in respect
thereto, other than any other <FONT STYLE="white-space:nowrap">non-competition,</FONT> <FONT STYLE="white-space:nowrap">non-solicitation,</FONT> <FONT STYLE="white-space:nowrap">non-disparagement</FONT> or
<FONT STYLE="white-space:nowrap">non-disclosure</FONT> or other similar agreement to which the Participant may be a party, the covenants of which shall continue to apply to the Participant, in accordance with the terms of such agreement. No change,
modification or waiver of any provision of this Agreement shall be valid unless the same be in writing and signed by the parties hereto, except for any changes permitted without consent under Section&nbsp;11 or 14 of the Plan. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(l) <U>Governing Law and Venue</U>. This Agreement shall be construed and interpreted in accordance with the laws of the State of Delaware,
without regard to principles of conflicts of laws thereof, or principles of conflicts of laws of any other jurisdiction that could cause the application of the laws of any jurisdiction other than the State of Delaware. </P>
<P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(i) <U>Dispute Resolution; Consent to Jurisdiction</U>. All disputes between or among any Persons arising out of or in any way
connected with the Plan, this Agreement or the RSUs shall be solely and finally settled by the Committee, acting in good faith, the determination of which shall be final.&nbsp;&nbsp;&nbsp;&nbsp;Any matters not covered by the preceding sentence shall
be solely and finally settled in accordance with the Plan, and the Participant and the Company consent to the personal jurisdiction of the United States federal and state courts sitting in Wilmington, Delaware, as the exclusive jurisdiction with
respect to matters arising out of or related to the enforcement of the Committee&#146;s determinations and resolution of matters, if any, related to the Plan or this Agreement not required to be resolved by the Committee. Each such Person hereby
irrevocably consents </P>
</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always">
<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">
to the service of process of any of the aforementioned courts in any such suit, action or proceeding by the mailing of copies thereof by registered or certified mail, postage prepaid, to the last
known address of such Person, such service to become effective ten (10)&nbsp;days after such mailing. </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">(ii) <U>Waiver of
Jury Trial</U>. Each party hereto hereby waives, to the fullest extent permitted by applicable law, any right it may have to a trial by jury in any legal proceeding directly or indirectly arising out of or relating to this Agreement or the
transactions contemplated (whether based on contract, tort or any other theory). Each party hereto (A)&nbsp;certifies that no representative, agent or attorney of any other party has represented, expressly or otherwise, that such other party would
not, in the event of litigation, seek to enforce the foregoing waiver and (B)&nbsp;acknowledges that it and the other parties hereto have been induced to enter into this Agreement by, among other things, the mutual waivers and certifications in this
section. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(m) <U>Headings</U>. The headings of the Sections hereof are provided for convenience only and are not to serve as a basis for
interpretation or construction, and shall not constitute a part, of this Agreement. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(n) <U>Counterparts</U>. This Agreement may be
executed in one or more counterparts (including via facsimile and electronic image scan (pdf)), each of which shall be deemed to be an original, but all of which together shall constitute one and the same instrument and shall become effective when
one or more counterparts have been signed by each of the parties and delivered to the other parties. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(o) <U>Electronic Signature and
Delivery</U>. This Agreement may be accepted by return signature or by electronic confirmation. By accepting this Agreement, the Participant consents to the electronic delivery of prospectuses, annual reports and other information required to be
delivered by U.S. Securities and Exchange Commission rules (which consent may be revoked in writing by the Participant at any time upon three business days&#146; notice to the Company, in which case subsequent prospectuses, annual reports and other
information will be delivered in hard copy to the Participant). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">(p) <U>Electronic Participation in Plan</U>. The Company<B> </B>may, in
its sole discretion, decide to deliver any documents related to current or future participation in the Plan by electronic means. The Participant hereby consents to receive such documents by electronic delivery and agrees to participate in the Plan
through an <FONT STYLE="white-space:nowrap">on-line</FONT> or electronic system established and maintained by the Company<B> </B>or a third party designated by the Company. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><I>[Remainder of page intentionally blank] </I></P>
</DIV></Center>


<p style="margin-top:1em; margin-bottom:0em; page-break-before:always">
<HR SIZE="3" style="COLOR:#999999" WIDTH="100%" ALIGN="CENTER">


<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:9%; font-size:10pt; font-family:Times New Roman">IN WITNESS WHEREOF, this Restricted Stock Unit Award Agreement has been executed by the
Company and the Participant as of the day first written above. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
<TABLE CELLSPACING="0" CELLPADDING="0" WIDTH="40%" BORDER="0" STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt">


<TR>

<TD WIDTH="7%"></TD>

<TD VALIGN="bottom" WIDTH="1%"></TD>
<TD WIDTH="92%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"><FONT STYLE="white-space:nowrap">D-WAVE</FONT> QUANTUM INC.</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD>
<TD HEIGHT="16" COLSPAN="2"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">By:</TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Name:</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top"></TD>
<TD VALIGN="bottom">&nbsp;</TD>
<TD VALIGN="top">Title:</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3">PARTICIPANT</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16" COLSPAN="3"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">&nbsp;</P></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top" COLSPAN="3">[NAME]</TD></TR>
</TABLE></DIV> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="center"><I>[Signature Page to Restricted Stock Unit Award Agreement] </I></P>
</DIV></Center>

</BODY></HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g344793g70v79.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g344793g70v79.jpg
M_]C_X  02D9)1@ ! 0$ ;P!O  #_X0!:17AI9@  34T *@    @ !0,!  4
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M 0$! 0$!         0(#! 4&!P@)"@O_Q "U$0 " 0($! ,$!P4$!  ! G<
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M)HD$/PQTK2[F,20W%ENFC;/(ER[*?^^R*/\ A6/@O_H7[;\V_P :>@:G+_\
M"_/#/_0.U?\ []Q__%T?\+\\,_\ 0.U?_OW'_P#%UU'_  K'P7_T+]M^;?XT
M?\*Q\%_]"_;?FW^-&@:B>$OB1H'C&:2VL7F@NT!/V>Y4*[+ZK@D$?CGVK/UW
MXM:'X>\2S:'>V>H_:(716D1$*?, 0>6SC##M7D6K:9;>$OC;;V>E!X[>"_MF
MC0L3M#[&*Y]/F(^E;7Q\TTP>)=-U)4PES;&(L.[(W^##\J+"N?0-%8?@W5&U
MKP;I&H.^^6:U3S&]7 PW_CP-;E(HPO%OBRP\&Z.NIZBDTD32K"J0 %F8@GN0
M.@/>H/#/C73?%&@7.M01SVEE;NR2/=A5QM4,6X)& #^AKS+]H#5,S:/I"G[J
MO<R?C\J_R>CQ%9MHG[.^EV\6Y/M3PRS ]6WDR8/_ ([^0IV%<Z*Z^._A6"YD
MBBMM3N$1L"6.% K^XW.#CZ@5#_POSPS_ - [5_\ OW'_ /%UF?";P'X;UGP:
M-2U33DN[F6=UW2,V%"G   (_R:[O_A6/@O\ Z%^V_-O\:- U.7_X7YX9_P"@
M=J__ '[C_P#BZ[+PEXWT7QG:R2Z7+(LL7^MMYEVR1Y)P2 2"#CJ"?SJH_P ,
M?!6QMV@6P7')W.,?CFO!_!MS+HWQ:M8=%G9K9]0-J"IW"2W,F#GU&T Y]@:
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MUZ5KVN0Z9<:?-8&X<1P2M('5F)P < 8S^->6^+_'FL?$FYL=-@T[RHT?,5K
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F*+CL1Z7I\EK/?75R4:YNYBS,O:,<(O0=%_4FM*BB@ HHHH __]D!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>g413824g1102202357970.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 g413824g1102202357970.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1"  U 5H# 2(  A$! Q$!_\0
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MT'_H'7__ ([_ (UR7_"B->_Z"%G^M'_"B->_Z"%G^M '6_\ "]]!_P"@=?\
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MS<8_6DLH[..W LEA$/\ TRQC]*\-^.FIZA_PD%GIA=TL!:B55!PKL6()/KC
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M87-N\)U(('&"R1 ''L: .9UTAO$.ILIR#=R$$?[QKZL\&@CP1H /!_LZW_\
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,4Y';U%>@444 ?__9

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
