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EXHIBIT 99.5

CERTIFICATION

I, Elizabeth McGregor, certify that:

|(1) | I have reviewed this Annual Report on Form
      40-F of Tahoe Resources Inc. for the year ended December 31, 2016.                                                                                                                                                                                                                                    
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|(2) | Based on my knowledge, this report does not
      contain any untrue statement of a material fact or omit to state a
      material fact necessary to make the statements made, in light of the
      circumstances under which such statements were made, not misleading with
  respect to the period covered by this report.                         
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|(3) | Based on my knowledge, the financial
      statements, and other financial information included in this report,
      fairly present in all material respects the financial condition, results
      of operations and cash flows of the issuer as of, and for, the periods
  presented in this report.                                                
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|(4) | The issuers other certifying officer(s) and I
      are responsible for establishing and maintaining disclosure controls and
      procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and
      internal control over financial reporting (as defined in Exchange Act
      Rules 13a-15(f) and 15d-15(f)) for the issuer and have:

| | (a) | designed such disclosure controls and
      procedures, or caused such disclosure controls and procedures to be
      designed under our supervision, to ensure that material information
      relating to the issuer, including its consolidated subsidiaries, is made
      known to us by others within those entities, particularly during the
  period in which this report is being prepared;
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| | (b) | designed such internal control over financial
      reporting, or caused such internal control over financial reporting to be
      designed under our supervision, to provide reasonable assurance regarding
      the reliability of financial reporting and the preparation of financial
      statements for external purposes in accordance with generally accepted
  accounting principles;   
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| | (c) | evaluated the effectiveness of the issuers
      disclosure controls and procedures and presented in this report our
      conclusions about the effectiveness of the disclosure controls and
      procedures, as of the end of the period covered by this report based on
  such evaluation; and                                                                                                 
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| | (d) | disclosed in this report any change in the
      issuers internal control over financial reporting that occurred during
      the period covered by the annual report that has materially affected, or
      is reasonably likely to materially affect, the issuers internal control
      over financial reporting.                                                                              

|(5) | The issuers other certifying officer(s) and I
      have disclosed, based on our most recent evaluation of the internal
      control over financial reporting, to the issuers auditors and the audit
      committee of the issuers board of directors (or persons performing the
equivalent functions):
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| | (a) | all significant deficiencies and material
      weaknesses in the design or operation of internal control over financial
      reporting which are reasonably likely to adversely affect the issuers
      ability to record, process, summarize and report financial information;
  and
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| | (b) | any fraud, whether or not material, that
      involves management or other employees who have a significant role in the
      issuers internal control over financial reporting.                                                                                                       

|Date: March 9, 2017                  | 
|------------------------------------ | 
|                                    
|By: /s/ Elizabeth
      McGregor     | 
|Name: Elizabeth
      McGregor       | 
|Title: Chief Financial
      Officer | 

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