The CGA Association has adopted the international standard for a public accountant's independence in accounting engagements             
                                  http://www.cga-network.net/pdnet/default.do        

Members may consider adopting this requirement.

Where conflicts arise with Provincial licensing legislation and regulations, which set out the form of the notice to reader, clarification may be required from your statutory regulatory body (SRB).

Independence is not required for notice to reader, compilation engagement, however additional disclosure is required on the accountant's relationship where the preparer is not independent. 

In order to perform assurance engagements, audits and reviews, the accountant must be objective and independent.  Objectivity refers to the accountants state of mind while independence relates to the relationship of the accountant to the client.