General Index of Financial Information (GIFI)

The General Index of Financial Information (GIFI) is a standard list of codes that you use to prepare your financial statements.

All corporations (except for insurance corporations) should prepare their financial statement information using the GIFI codes and file it with their T2 returns.

Non-resident corporations can use the GIFI codes when they are reporting in unconsolidated Canadian funds.

Forms and publications

• Guide RC4088, General Index of Financial Information (GIFI)
• Schedule 141, Notes Checklist
• T2 Corporation Income Tax Return