> ## Documentation Index > Fetch the complete documentation index at: https://docs.equated.co/llms.txt > Use this file to discover all available pages before exploring further. # GIFI codes > The CRA's numbering for financial statement lines, and the codes Equated puts on your T2. Every corporation filing a T2 reports its financial statements in the CRA's own numbering. That numbering is the **General Index of Financial Information**, or GIFI. Each line of your income statement and balance sheet carries a four digit code, and the CRA reads the return by those codes rather than by the account names you use day to day. So "Software & Subscriptions" in your chart of accounts becomes GIFI 9150, computer-related expenses, on the return. Your books keep the name that means something to you. The return gets the code the CRA expects. ## Where the codes live on the return Two schedules carry almost all of them: * **Schedule 125** is the income statement. Revenue codes start at 8000, and the cost and expense codes run from 8300 up. * **Schedule 100** is the balance sheet. Assets start at 1000, liabilities at 2600, equity at 3500. Some codes are totals the CRA adds up from the lines above them, such as 8299 for total revenue. You never map an account to a total, with one narrow exception: where your statements report an undivided figure with no breakdown behind it, such as a single cost of sales amount, the CRA accepts that figure on the total line itself. Report the detail or the undivided total, never both. ## Why Equated shows them Equated maps each category in your chart of accounts to a tax line, and shows the GIFI code beside the line name on the **Map the chart to tax lines** step. The code is there so the mapping can be checked rather than trusted: * It is the same code your accountant, your prior return, and the CRA's own index use, so a line can be compared across all three. * Two lines can read alike in plain English and be different lines on the return. Salaries and wages (9060) and management salaries (9065) are the clearest example. * If a figure looks wrong on the draft return, the code tells you exactly which line to trace it back to. Most categories are mapped for you the moment your chart is read. The ones nothing matches are the only ones that ask. ## Which codes Equated offers Equated carries 409 GIFI lines and the 19 totals the return computes from them. That is an allowlist, not the whole index: it covers the statements an ordinary operating corporation files, and it leaves out the farming, fishing, resource, financial institution, insurance and non-profit-only items, which belong to returns Equated does not claim to support. A code outside the list cannot be selected, and nothing on the return prints one. ## The full list Every line Equated can put an account on, in the order the return reads them. This table is generated from the same catalog the app maps against, so it cannot fall behind what the picker offers. ### Revenue 37 lines on the income statement. | Code | Line | What belongs there | | ---- | ----------------------------------------------- | ------------------------------------------------------------------------------------------------------------------- | | 8000 | Trade sales of goods and services | Trade sales of goods and services: for corporations whose main source of income is the sale of a product or service | | 8000 | Sales returns and allowances | Refunds and credits issued to customers, netted against trade sales | | 8020 | Sales of goods and services to related parties | | | 8030 | Interdivisional sales | | | 8090 | Investment revenue | Use the generic line only when no more specific item matches the financial statement. | | 8091 | Interest from foreign sources | | | 8092 | Interest from Canadian bonds and debentures | | | 8093 | Interest from Canadian mortgage loans | | | 8094 | Interest from other Canadian sources | | | 8095 | Dividend income | Use the generic line only when no more specific item matches the financial statement. | | 8096 | Dividends from Canadian sources | | | 8097 | Dividends from foreign sources | | | 8120 | Commission revenue | Use the generic line only when no more specific item matches the financial statement. | | 8121 | Commission income on real estate transactions | | | 8140 | Rental revenue | Use the generic line only when no more specific item matches the financial statement. | | 8141 | Real estate rental revenue | | | 8142 | Film rental revenue | | | 8150 | Vehicle leasing revenue | | | 8210 | Realized gains or losses on disposal of assets | Use the generic line only when no more specific item matches the financial statement. | | 8211 | Realized gains or losses on sale of investments | | | 8230 | Other revenue | Use the generic line only when no more specific item matches the financial statement. | | 8231 | Foreign exchange gains or losses | Realized conversion differences and year-end revaluation alike | | 8232 | Income or loss of subsidiaries and affiliates | | | 8233 | Income or loss of other divisions | | | 8234 | Income or loss of joint ventures | | | 8235 | Income or loss of partnerships | | | 8236 | Realization of deferred revenues | | | 8237 | Royalty income other than resource | | | 8239 | Management and administration fees | | | 8240 | Telecommunications revenue | | | 8241 | Consulting fees | | | 8242 | Subsidies and grants | | | 8243 | Sale of by-products | | | 8247 | Patronage dividends | | | 8248 | Insurance recoveries | | | 8249 | Expense recoveries | | | 8250 | Bad debt recoveries | | ### Cost of sales 21 lines on the income statement. | Code | Line | What belongs there | | ---- | -------------------------------------------- | ----------------------------------------------------------------------------------------------------------------- | | 8300 | Opening inventory | Use the generic line only when no more specific item matches the financial statement. | | 8301 | Opening inventory – finished goods | | | 8302 | Opening inventory – raw materials | | | 8303 | Opening inventory – goods in process | | | 8320 | Purchases and cost of materials | | | 8340 | Direct wages | | | 8350 | Benefits on direct wages | | | 8360 | Trades and sub-contracts | | | 8370 | Production costs other than resource | | | 8450 | Other direct costs | Use the generic line only when no more specific item matches the financial statement. | | 8451 | Equipment hire and operation | | | 8456 | Royalty costs | | | 8457 | Freight-in and duty | | | 8458 | Inventory write-down | | | 8459 | Direct cost amortization of tangible assets | | | 8461 | Overhead expenses allocated to cost of sales | | | 8500 | Closing inventory | Use the generic line only when no more specific item matches the financial statement. | | 8501 | Closing inventory – finished goods | | | 8502 | Closing inventory – raw materials | | | 8503 | Closing inventory – goods in process | | | 8518 | Cost of sales | Use when the financial statements present one undivided cost-of-sales amount; do not also map its component lines | ### Operating expenses 106 lines on the income statement. | Code | Line | What belongs there | | ---- | ------------------------------------------------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------- | | 8520 | Advertising and promotion | Use the generic line only when no more specific item matches the financial statement. | | 8521 | Advertising | Advertising: catalogues, media expenses, and publications | | 8524 | Promotion | | | 8570 | Amortization of intangible assets | Book amortization of software, patents and capitalized development | | 8571 | Goodwill impairment loss | | | 8590 | Bad debt expense | Bad debt expense: allowance for bad debts, allowance/provision for doubtful accounts, bad debt, bad debt written-off, provision for bad debts, and reserve for bad debt | | 8620 | Employee benefits | Employer contributions, plan matches and premiums | | 8621 | Group insurance benefits | | | 8622 | Employer's portion of employee benefits | | | 8623 | Contributions to deferred income plans | | | 8670 | Amortization of tangible assets | Book amortization; capital cost allowance is claimed separately on Schedule 8 | | 8690 | Insurance | Insurance: bonding, fire insurance, liability insurance, premium expenses, property insurance, and vehicle insurance | | 8691 | Life insurance on executives | | | 8710 | Interest and bank charges | Use the generic line only when no more specific item matches the financial statement. | | 8711 | Interest on short-term debt | | | 8712 | Interest on bonds and debentures | | | 8713 | Interest on mortgages | | | 8714 | Interest on long-term debt | | | 8715 | Bank charges | | | 8716 | Credit card charges | | | 8717 | Collection and credit costs | | | 8760 | Business taxes, licences and memberships | Use the generic line only when no more specific item matches the financial statement. | | 8761 | Memberships | | | 8762 | Business taxes | | | 8763 | Franchise fees | | | 8764 | Government fees | | | 8790 | Nova Scotia tax on large corporations | | | 8810 | Office expenses | Use the generic line only when no more specific item matches the financial statement. | | 8811 | Office stationery and supplies | | | 8812 | Office utilities | | | 8813 | Data processing | | | 8860 | Professional fees | Use the generic line only when no more specific item matches the financial statement. | | 8861 | Legal fees | | | 8862 | Accounting fees | | | 8863 | Consulting fees | | | 8864 | Architect fees | | | 8865 | Appraisal fees | | | 8866 | Laboratory fees | | | 8867 | Medical fees | | | 8868 | Veterinary fees | | | 8869 | Brokerage fees | | | 8870 | Transfer fees | | | 8871 | Management and administration fees | | | 8873 | Registrar and transfer agent fees | | | 8874 | Restructuring costs | | | 8875 | Security commission fees | | | 8876 | Training expense | | | 8877 | Studio and recording | | | 8910 | Rental | Use the generic line only when no more specific item matches the financial statement. | | 8911 | Real estate rental | | | 8912 | Occupancy costs | | | 8913 | Condominium fees | | | 8914 | Equipment rental | | | 8915 | Motor vehicle rentals | | | 8916 | Moorage | | | 8917 | Storage rental | | | 8960 | Repairs and maintenance | Use the generic line only when no more specific item matches the financial statement. | | 8961 | Repairs and maintenance – buildings | | | 8962 | Repairs and maintenance – vehicles | | | 8963 | Repairs and maintenance – boats | | | 8964 | Repairs and maintenance – machinery and equipment | | | 9010 | Other repairs and maintenance | | | 9011 | Machine shop expense | | | 9012 | Road costs | | | 9013 | Security and surveillance repairs and maintenance | | | 9014 | Garbage removal | | | 9060 | Salaries and wages | Use the generic line only when no more specific item matches the financial statement. | | 9061 | Commissions | | | 9063 | Bonuses | | | 9064 | Directors fees | | | 9065 | Management salaries | Management salaries: officers' salaries | | 9066 | Employee salaries | | | 9110 | Sub-contracts | Contract labour and hired labour, where the worker is not an employee | | 9130 | Supplies | Consumables used in the work itself, not office stationery | | 9131 | Small tools | Tools and equipment expensed rather than capitalized | | 9132 | Shop expense | | | 9133 | Uniforms | | | 9134 | Laundry and dry-cleaning | | | 9135 | Food and catering | | | 9150 | Computer-related expenses | Software subscriptions, hosting and IT services | | 9151 | Computer software upgrades | | | 9152 | Internet | | | 9180 | Property taxes | | | 9200 | Travel expenses | Travel expenses, including item 9201, meetings and conventions | | 9201 | Meetings and conventions | | | 9220 | Utilities | Use the generic line only when no more specific item matches the financial statement. | | 9221 | Electricity | | | 9222 | Water | | | 9223 | Heat | | | 9224 | Fuel costs | | | 9225 | Telephone and telecommunications | | | 9271 | Cash over or short | | | 9272 | Reimbursement of parent company expense | | | 9273 | Selling expenses | | | 9274 | Shipping and warehouse expense | | | 9275 | Delivery, freight and express | | | 9276 | Warranty expenses | | | 9277 | Royalty expenses – resident | | | 9278 | Royalty expenses – non-resident | | | 9279 | Dumping charges | | | 9280 | Landfill fees | | | 9281 | Vehicle expenses | | | 9282 | Research and development | | | 9283 | Withholding taxes | | | 9284 | General and administrative expenses | | | 9285 | Interdivisional expenses | | ### Other expenses 2 lines on the income statement. | Code | Line | What belongs there | | ---- | ----------------------- | ------------------------------------------------------- | | 8523 | Meals and entertainment | Half reaches the line, half is added back | | 9270 | Other expenses | The catch-all for costs with no coded line of their own | ### Not deductible, added back on Schedule 1 2 lines on the income statement. | Code | Line | What belongs there | | ------ | -------------------- | ------------------------------------------- | | Sch. 1 | Charitable donations | Added back here, then claimed on Schedule 2 | | Sch. 1 | Fines and penalties | Recorded in the books, added back in full | ### Assets 178 lines on the balance sheet. | Code | Line | What belongs there | | ---- | ------------------------------------------------------------------------ | -------------------------------------------------------------------------------------------------------------------- | | 1000 | Cash and deposits | For cash the books hold outside a connected feed, such as petty cash | | 1001 | Cash | | | 1002 | Deposits in Canadian banks and institutions – Canadian currency | | | 1003 | Deposits in Canadian banks and institutions – Foreign currency | | | 1004 | Deposits in foreign banks – Canadian currency | | | 1005 | Deposits in foreign banks – Foreign currency | | | 1007 | Other cash-like instruments | | | 1060 | Accounts receivable | Use the generic line only when no more specific item matches the financial statement. | | 1061 | Allowance for doubtful accounts | Use the generic line only when no more specific item matches the financial statement. | | 1062 | Trade accounts receivable | | | 1063 | Allowance for doubtful trade accounts receivable | | | 1064 | Trade accounts receivable from related parties | | | 1065 | Allowance for doubtful trade accounts receivable from related parties | | | 1066 | Taxes receivable | An income tax refund or tax credit the corporation is owed | | 1066 | Income tax instalments paid | Instalments paid on account against this year's tax | | 1067 | Interest receivable | | | 1068 | Holdbacks receivable | | | 1069 | Leases receivable | | | 1070 | Allowance for doubtful amounts in leases receivable | | | 1071 | Accounts receivable from employees | | | 1072 | Allowance for doubtful accounts receivable from employees | | | 1120 | Inventories | Use the generic line only when no more specific item matches the financial statement. | | 1121 | Inventory of goods for sale | | | 1122 | Inventory parts and supplies | | | 1123 | Inventory of properties | | | 1125 | Work in progress | | | 1126 | Raw materials | | | 1180 | Short-term investments | Use the generic line only when no more specific item matches the financial statement. | | 1181 | Canadian term deposits | | | 1182 | Canadian shares | | | 1183 | Canadian bonds | | | 1184 | Canadian treasury bills | | | 1186 | Other short-term Canadian investments | | | 1187 | Short-term foreign investments | | | 1240 | Loans and notes receivable | Use the generic line only when no more specific item matches the financial statement. | | 1241 | Demand loans receivable | | | 1242 | Other loans receivable | | | 1243 | Notes receivable | | | 1244 | Mortgages receivable | | | 1300 | Due from shareholders or directors | Use the generic line only when no more specific item matches the financial statement. | | 1301 | Due from individual shareholders | | | 1302 | Due from corporate shareholders | | | 1303 | Due from directors | | | 1360 | Current investment in joint ventures or partnerships | | | 1380 | Current amount due from joint ventures or partnerships | | | 1400 | Current amount due from or investment in related parties | Use the generic line only when no more specific item matches the financial statement. | | 1401 | Demand notes from related parties | | | 1402 | Interest receivable from related parties | | | 1403 | Loans or advances due from related parties | | | 1480 | Other current assets | Deposits paid and anything else due back within the year | | 1481 | Future income taxes – current | | | 1482 | Accrued investment income | | | 1483 | Taxes recoverable or refundable | Sales tax to be recovered, and a refund the year end expects | | 1484 | Prepaid expenses | Insurance, rent or subscriptions paid ahead of the period they cover | | 1486 | Security or tender deposits | | | 1600 | Land | Use the generic line only when no more specific item matches the financial statement. | | 1601 | Land improvements | | | 1602 | Accumulated amortization of land improvements | | | 1680 | Buildings | Use the generic line only when no more specific item matches the financial statement. | | 1681 | Accumulated amortization of buildings | Use the generic line only when no more specific item matches the financial statement. | | 1682 | Manufacturing and processing plant | | | 1683 | Accumulated amortization of manufacturing and processing plant | | | 1684 | Buildings under construction | | | 1740 | Machinery, equipment, furniture and fixtures | Use the generic line only when no more specific item matches the financial statement. | | 1741 | Accumulated amortization of machinery, equipment, furniture and fixtures | Use the generic line only when no more specific item matches the financial statement. | | 1742 | Motor vehicles | | | 1743 | Accumulated amortization of motor vehicles | | | 1744 | Tools and dies | | | 1745 | Accumulated amortization of tools and dies | | | 1746 | Construction and excavating equipment | | | 1747 | Accumulated amortization of construction and excavating equipment | | | 1758 | Production equipment for non-resource industries | | | 1759 | Accumulated amortization of non-resource production equipment | | | 1762 | Shipping equipment | | | 1763 | Accumulated amortization of shipping equipment | | | 1764 | Ships and boats | | | 1765 | Accumulated amortization of ships and boats | | | 1766 | Aircraft | | | 1767 | Accumulated amortization of aircraft | | | 1768 | Signs | | | 1769 | Accumulated amortization of signs | | | 1770 | Small tools | | | 1771 | Accumulated amortization of small tools | | | 1772 | Radio and communication equipment | | | 1773 | Accumulated amortization of radio and communication equipment | | | 1774 | Computer equipment and software, at cost | Computer equipment/software | | 1775 | Accumulated amortization of computer equipment and software | Accumulated amortization of computer equipment/software | | 1776 | Musical instruments | | | 1777 | Accumulated amortization of musical instruments | | | 1778 | Satellites | | | 1779 | Accumulated amortization of satellites | | | 1780 | Earth stations | | | 1781 | Accumulated amortization of earth stations | | | 1782 | Machinery and equipment under construction | | | 1783 | Transportation equipment | | | 1784 | Accumulated amortization of transportation equipment | | | 1785 | Other machinery and equipment | | | 1786 | Accumulated amortization of other machinery and equipment | | | 1787 | Furniture and fixtures, at cost | Furniture, fittings and equipment that is not a computer | | 1788 | Accumulated amortization of furniture and fixtures | | | 1900 | Other tangible capital assets | Use the generic line only when no more specific item matches the financial statement. | | 1901 | Accumulated amortization of other tangible capital assets | Use the generic line only when no more specific item matches the financial statement. | | 1904 | Asphalt and parking areas | | | 1905 | Accumulated amortization of asphalt and parking areas | | | 1906 | Wharves | | | 1907 | Accumulated amortization of wharves | | | 1908 | Fences | | | 1909 | Accumulated amortization of fences | | | 1910 | Capital leases – buildings | | | 1911 | Accumulated amortization of capital leases – buildings | | | 1912 | Capital leases – equipment | | | 1913 | Accumulated amortization of capital leases – equipment | | | 1914 | Capital leases – vehicles | | | 1915 | Accumulated amortization of capital leases – vehicles | | | 1916 | Other capital leases | | | 1917 | Accumulated amortization of other capital leases | | | 1918 | Leasehold improvements | | | 1919 | Accumulated amortization of leasehold improvements | | | 1920 | Other capital assets under construction | | | 1921 | Campsites | | | 1922 | Accumulated amortization of campsites | | | 2010 | Intangible assets, at cost | Capitalized development, patents, trademarks and organization costs | | 2011 | Accumulated amortization of intangible assets | Use the generic line only when no more specific item matches the financial statement. | | 2012 | Goodwill | | | 2013 | Accumulated amortization of goodwill | | | 2014 | Quota | | | 2015 | Accumulated amortization of quota | | | 2016 | Licences | | | 2017 | Accumulated amortization of licences | | | 2018 | Incorporation costs | | | 2019 | Accumulated amortization of incorporation costs | | | 2020 | Trademarks and patents | | | 2021 | Accumulated amortization of trademarks and patents | | | 2022 | Customer lists | | | 2023 | Accumulated amortization of customer lists | | | 2024 | Rights | | | 2025 | Accumulated amortization of rights | | | 2026 | Research and development | | | 2027 | Accumulated amortization of research and development | | | 2180 | Long-term due from shareholders or directors | Use the generic line only when no more specific item matches the financial statement. | | 2181 | Long-term due from individual shareholders | | | 2182 | Long-term due from corporate shareholders | | | 2183 | Long-term due from directors | | | 2200 | Long-term investment in joint ventures or partnerships | | | 2220 | Long-term due from joint ventures or partnerships | | | 2280 | Investment in co-tenancy | | | 2240 | Long-term due from or investment in related parties | Use the generic line only when no more specific item matches the financial statement. | | 2241 | Due from or investment in Canadian related parties | | | 2242 | Shares in Canadian related corporations | | | 2243 | Loans or advances to Canadian related corporations | | | 2244 | Investment in Canadian related corporations at cost | | | 2245 | Investment in Canadian related corporations at equity | | | 2246 | Due from or investment in foreign related parties | | | 2247 | Shares in foreign related corporations | | | 2248 | Loans or advances to foreign related corporations | | | 2249 | Investment in foreign related corporations at cost | | | 2250 | Investment in foreign related corporations at equity | | | 2300 | Long-term investments | Use the generic line only when no more specific item matches the financial statement. | | 2301 | Foreign shares | | | 2302 | Other foreign investments | | | 2303 | Canadian shares | | | 2304 | Government of Canada debt | | | 2305 | Canadian provincial and municipal government debt | | | 2306 | Canadian corporate bonds and debentures | | | 2311 | Other Canadian long-term investments | | | 2420 | Other long-term assets | Use the generic line only when no more specific item matches the financial statement. | | 2421 | Future income taxes – long-term | | | 2422 | Deferred pension charges | | | 2423 | Deferred unrealized exchange losses | | | 2424 | Other deferred items or charges | | | 2425 | Accumulated amortization of deferred charges | | | 2426 | Reserve fund | | | 2427 | Cash surrender value of life insurance | | | 2590 | Assets held in trust | | | 2008 | Total tangible capital assets | Use for an undivided fixed-assets amount, including fixed assets presented net; do not also map tangible cost detail | | 2009 | Total accumulated amortization of tangible capital assets | Use when accumulated amortization is presented as one total; do not also map its asset-class detail | | 2178 | Total intangible capital assets | Use for an undivided intangible-assets amount; do not also map intangible cost detail | | 2179 | Total accumulated amortization of intangible capital assets | Use when accumulated intangible amortization is presented as one total; do not also map its detail | ### Liabilities 62 lines on the balance sheet. | Code | Line | What belongs there | | ---- | ------------------------------------------------------------ | ------------------------------------------------------------------------------------- | | 2600 | Bank overdraft or bank indebtedness | Bank overdraft: bank indebtedness | | 2620 | Amounts payable and accrued liabilities | Use the generic line only when no more specific item matches the financial statement. | | 2621 | Trade payables | | | 2622 | Trade payables to related parties | | | 2623 | Holdbacks payable | | | 2624 | Wages payable | Pay, tips and gratuities owed to staff and not yet paid out | | 2625 | Management fees payable | | | 2626 | Bonuses payable | | | 2627 | Employee deductions payable | Source deductions and withholdings not yet remitted | | 2628 | Withholding taxes payable | | | 2629 | Interest payable | | | 2680 | Taxes payable | Sales tax collected and not yet remitted, and income tax owing | | 2700 | Short-term debt | Use the generic line only when no more specific item matches the financial statement. | | 2701 | Loans from Canadian banks | | | 2705 | Cheques and other items in transit | | | 2706 | Lien notes | | | 2707 | Credit card loans | | | 2770 | Deferred income – current | | | 2780 | Due to shareholders or directors | Money a shareholder lent the corporation. Money given for shares is share capital | | 2781 | Due to individual shareholders | | | 2782 | Due to corporate shareholders | | | 2783 | Due to directors | | | 2840 | Current amount due to joint ventures or partnerships | | | 2860 | Due to related parties | Use the generic line only when no more specific item matches the financial statement. | | 2861 | Demand notes due to related parties | | | 2862 | Interest payable to related parties | | | 2863 | Advances due to related parties | | | 2920 | Current portion of long-term liability | | | 2960 | Other current liabilities | Use the generic line only when no more specific item matches the financial statement. | | 2961 | Deposits received | | | 2962 | Dividends payable | | | 2963 | Future income taxes – current | | | 2964 | Reserves for guarantees, warranties or indemnities | | | 2965 | General provisions and reserves – current | | | 3140 | Long-term debt | Term loans, notes and mortgages due more than a year out | | 3141 | Mortgages | | | 3143 | Chartered bank loan | | | 3144 | Credit union loan | | | 3145 | Provincial or territorial government loan | | | 3146 | Supply company loan | | | 3147 | Private loan | | | 3149 | Line of credit | | | 3152 | Lien notes | | | 3210 | Bonds and debentures | | | 3220 | Deferred income – long-term | | | 3240 | Future income taxes – long-term | | | 3260 | Due to shareholders or directors | Use the generic line only when no more specific item matches the financial statement. | | 3261 | Long-term due to individual shareholders | | | 3262 | Long-term due to corporate shareholders | | | 3263 | Long-term due to directors | | | 3280 | Long-term due to joint ventures or partnerships | | | 3300 | Due to related parties | Use the generic line only when no more specific item matches the financial statement. | | 3301 | Amounts owing to related Canadian parties | | | 3302 | Amounts owing to related foreign parties | | | 3320 | Other long-term liabilities | Use the generic line only when no more specific item matches the financial statement. | | 3321 | Long-term obligations, commitments and capital leases | | | 3322 | Long-term reserves for guarantees, warranties or indemnities | | | 3325 | General provisions and reserves – long-term | | | 3326 | Preference shares restated as liabilities | | | 3328 | Deferred revenue from incomplete contracts | | | 3460 | Subordinated debt | | | 3470 | Amounts held in trust | | ### Shareholder equity 9 lines on the balance sheet. | Code | Line | What belongs there | | ---- | -------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------ | | 3500 | Common shares | Common shares: stock other than preferred stock which entitles the owner to a share of the corporation's profits and a share of the voting power | | 3520 | Preferred shares | | | 3540 | Contributed and other surplus | Use the generic line only when no more specific item matches the financial statement. | | 3541 | Contributed surplus | | | 3542 | Appraisal surplus | | | 3543 | General reserve | | | 3570 | Head office account | | | 3580 | Accumulated other comprehensive income | | | 3600 | Retained earnings or deficit | Retained earnings/deficit | ### Totals the return computes These are formulas, not destinations. Five of them accept an undivided figure directly, where a statement has no breakdown behind it. | Code | Total | Accepts a figure directly | | ---- | ----------------------------------------------------------- | ------------------------- | | 1599 | Total current assets | No | | 2008 | Total tangible capital assets | Yes | | 2009 | Total accumulated amortization of tangible capital assets | Yes | | 2178 | Total intangible capital assets | Yes | | 2179 | Total accumulated amortization of intangible capital assets | Yes | | 2589 | Total long-term assets | No | | 2599 | Total assets | No | | 3139 | Total current liabilities | No | | 3450 | Total long-term liabilities | No | | 3499 | Total liabilities | No | | 3620 | Total shareholder equity | No | | 3640 | Total liabilities and shareholder equity | No | | 8089 | Total sales of goods and services | No | | 8299 | Total revenue | No | | 8518 | Cost of sales | Yes | | 8519 | Gross profit or loss | No | | 9367 | Total operating expenses | No | | 9368 | Total expenses | No | | 9369 | Net non-farming income | No | The same list is served by the API, for anything that needs to read it rather than look at it: ```http theme={null} GET /api/tax-filings/targets?jurisdiction=CRA ``` There each entry also carries the group it sits in, the RC4088 wording behind it, and any limit the Income Tax Act puts on the amount, such as the half of meals and entertainment added back on Schedule 1. Balance sheet lines are marked as such, since those carry an account's closing balance while income statement lines carry the year's activity. The endpoint is in the **API Reference**, under Tax, and is the same for every organization: the catalog is law rather than your data. See [Authentication](/api/authentication) for calling it with a token. ## When nothing fits A category no coded line matches is a question, not a silent guess: Equated leaves it unmapped and asks you, rather than parking the money on a line nobody chose. **9270, other expenses** is usually the answer, and it is a real line on the return rather than a holding pen. If a lot of the year ends up there, that usually means the chart of accounts has grown names the GIFI has no equivalent for, which is worth a look before you file. The full index, with every code the CRA publishes, is in [RC4088, General Index of Financial Information](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4088.html). Equated uses the subset above, which covers the accounts a modern business actually books to.