GIFI codes
Also known as: General Index of Financial Information
GIFI (the General Index of Financial Information) is the CRA's standardized set of codes for reporting financial-statement items on a T2 return.
Rather than accepting free-form financial statements, the CRA asks corporations to map each line — cash, revenue, each expense — to a GIFI code. This standardization lets the CRA process returns consistently.
The GIFI balance sheet is Schedule 100 and the GIFI income statement is Schedule 125. Getting the codes right is a prerequisite for a clean T2 filing.
How Comma handles it
In Comma, each ledger account carries a GIFI code (with sensible defaults you can edit), so Schedules 100 and 125 build automatically from your posted books.