Vous êtes ici: Help Topics > Practice > Tax - Canada > GIFI flip codes

GIFI flip codes

When exporting data to GIFI, you have the option to flip the GIFI code depending on the account balance. For example, GIFI code 2680 - Taxes payable will flip to GIFI code 1483- Taxes recoverable, if it has a debit balance.

If applicable, the following GIFI codes will flip on export:

Description GIFI Code GIFI Flip Code

Cash and deposits

1000

2600

Cash

1001

2600

Deposits in Canadian banks and institutions - Canadian currency

1002

2600

Deposits in Canadian banks and institutions - Foreign currency

1003

2600

Deposits in foreign banks - Canadian currency

1004

2600

Deposits in foreign banks - Foreign currency

1005

2600

Credit union central deposits

1006

2600

Trade accounts receivable from related parties

1064

2622

Due from shareholder(s) / director(s)

1300

2780

Due from individual shareholder(s)

1301

2781

Due from corporate shareholder(s)

1302

2782

Due from director(s)

1303

2783

Due from joint ventures / partnerships

1380

2840

Due from / investment in related parties

1400

2860

Demand notes from related parties

1401

2861

Interest receivable from related parties

1402

2862

Loans / advances due from related parties

1403

2863

Deferred income taxes

1481

2963

Taxes recoverable / refundable

1483

2680

Due from shareholder(s) / director(s)

2180

3260

Due from individual shareholder(s)

2181

3261

Due from corporate shareholder(s)

2182

3262

Due from director(s)

2183

3263

Due from members

2190

3270

Due from joint venture(s) / partnership(s)

2220

3280

Due from / investment in related parties

2240

3300

Due from / investment in Canadian related parties

2241

3301

Loans / advances to Canadian related corporations

2243

3301

Due from / investment in foreign related parties

2246

3302

Loans / advances to foreign related corporations

2248

3302

Deferred income taxes

2421

3240

Trade payables to related parties

2622

1064

Taxes payable

2680

1483

Due to shareholder(s) / director(s)

2780

1300

Due to individual shareholder(s)

2781

1301

Due to corporate shareholder(s)

2782

1302

Due to director(s)

2783

1303

Due to joint ventures / partnerships

2840

1380

Due to related parties

2860

1400

Demand notes due to related parties

2861

1401

Interest payable to related parties

2862

1402

Advances due to related parties

2863

1403

Deferred income taxes

2963

1481

Deferred income taxes

3240

2421

Due to shareholder(s) / director(s)

3260

2180

Due to individual shareholder(s)

3261

2181

Due to corporate shareholder(s)

3262

2182

Due to director(s)

3263

2183

Due to members

3270

2190

Due to joint ventures / partnerships

3280

2220

Due to related parties

3300

2240

Amounts owing to related Canadian parties

3301

2241

Amounts owing to related foreign parties

3302

2246