National Instrument 52-109 Certification of Disclosure in Issuers' Annual and Interim Filings
Part 1 Definitions and Application
Section 1.1 Definitions

material weakness

In this Instrument, “material weakness” means a deficiency, or a combination of deficiencies, in ICFR such that there is a reasonable possibility that a material misstatement of the reporting issuer’s annual financial statements or interim financial report will not be prevented or detected on a timely basis;