The GIFI (General Index of Financial Information) is an index of items generally found on balance sheets, income statements, and statements of retained earnings.
The Canada Revenue Agency (CRA) uses GIFI Codes to support their electronic filing and T2 processing system. As of the year 2000, all corporations (except for insurance corporations) must report financial statement information using the GIFI.
For more information, see The Guide to the General Index of Financial Information (GIFI) for Corporations at the CRA site.