The following is a complete list of the GIFI items. Some of them include more detail about the type of
information you could report in the item. Some items are intended for corporations (corporations only) or for
partnerships (partnerships only). Some items apply only to certain industry sectors or certain types of business.
Note
The generic items highlighted at the start of each block do not represent a total of the items in the block. They
are the generic items to use if the specific items in the block are not an exact, or close, match to the item on your financial statement.
Example
1001 Cash
Use this item to report bank drafts, bank notes, cheques, coins, currency, money orders, postal notes, and post-dated cheques, as well as cash.
9012 Road costs
Use this item to report snow removal as well as road costs.
