Exhibit 12.2

                            CERTIFICATION PURSUANT TO
                     SECURITIES EXCHANGE ACT RULE 13A-14(a)

I, Jacques Bedard, certify that:

      1.    I have reviewed this transition report on Form 20-F of ART Advanced
            Research technologies Inc. ("Registrant");

      2.    Based on my knowledge, this transition 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 transition report;

      3.    Based on my knowledge, the financial statements, and other financial
            information included in this transition report, fairly present in
            all material respects the financial condition, results of operations
            and cash flows of the Registrant as of, and for, the periods
            presented in this transition report;

      4.    The Registrant's other certifying officer 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)) for the
            Registrant 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 Registrant, including their
                        consolidated subsidiaries, is made known to us by others
                        within those entities, particularly during the period in
                        which this transition report is being prepared;

                  (b)   [Paragraph omitted pursuant to SEC Release Nos. 33-8238
                        and 34-47986]

                  (c)   evaluated the effectiveness of the Registrant's
                        disclosure controls and procedures and presented in this
                        transition 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

                  (d)   disclosed in this transition report any change in the
                        Registrant's internal control over financial reporting
                        that occurred during the Registrant's most recent fiscal
                        quarter that has materially affected, or is reasonably
                        likely to materially affect, the Registrant's internal
                        control over financial reporting; and


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      5.    The Registrant's other certifying officer and I have disclosed,
            based on our most recent evaluation of internal control over
            financial reporting, to the Registrant's auditors and the audit
            committee of the Registrant's board of directors:

                  (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 Registrant's ability to record,
                        process, summarize and report financial information; and

                  (b)   any fraud, whether or not material, that involves
                        management or other employees who have a significant
                        role in the Registrant's internal control over financial
                        reporting.

Date: June 28, 2004

                                         (s) Jacques Bedard
                                         --------------------------------------
                                         Name: Jacques Bedard
                                         Title: Chief Financial Officer