Ryan Mullen saved one penalty, Calvin Miller missed from 12 yards but after the fifth penalty from Queens hit the post substitute Burt stepped up to score and earn Celtic a second round trip to Falkirk next week. Scott Robertson, Ewan Henderson and Stephen Welsh were the other scorers from the penalty spot..
Celtic had led through first half goals from Jack Aitchison and Armstrong Oko Flex but were pegged back by the Second Division side but stepped upto the mark with four penalties converted.
The first chance of the game fell to Queens Park but Mullen saved from point blank range in the ninth minute.
Celtic took note of that warning and went in front in the 17th minute through Aitchison. Daniel Church fired a great low ball into space, Aitchison ran onto it and finished confidently when confronted by the Queens keeper.
Luca Connell and Henderson were starting to make their presence felt in midfield with the front trio of Aitchison, Miller and Oko Flex causing the Queens defence some problems.
Just before the half hour mark Miller created space down the right, squared inside to Oko Flex who turned sharply and fired home an unstoppable shot from 12 yards out.
It looked like Celtic had control of the tie but five minutes from the break a short free kick was played to Kouider-Aissa who fired a low shot into the Celtic net from 22 yards out.
Grant Savoury replaced the injured Connell at half time with Barry Coffey moving into midfield with the substitute providing a real threat down the right but there were no takers for the stream of crosses he sent into the six yard box.
In the 71st minute a slack pass from Church allowed Martin space in the box with his shot leveling the scores.
Celtic had the bulk of possession but lacked a spark in the final third as the match headed to penalties.
CELTIC: Mullen; Coffey, Deas, Welsh, Church; Connell (Savoury 46), Robertson, Henderson; Miller, Aitchison, Oko Flex (Burt 72)
SUBS:Hughes, Paterson, Harper, Mazis, McBride