Guide to the General Index of Financial （导游一般金融指数）.pdf

Guide to the General Index of Financial Information (GIFI) for Corporations RC4088(E) Rev.06 Your opinion counts! We review our income tax guides and pamphlets each year. If you have any comments or suggestions to help us improve them, we would like to hear from you! Please send your comments to: Taxpayer Services Directorate Canada Revenue Agency 750 Heron Road Ottawa ON K1A 0L5 If you have a visual impairment, you can get our publications in braille, large print, or etext (CD of diskette), or on audio cassette or MP3. For details, visit our Web site at www.cra.gc.ca/alternate or call 1-800-959-2221. La version française de cette publication est intitulée RC4088, Guide de l’index général des renseignements financiers (IGRF) pour les sociétés. www.cra.gc.ca Table of Contents Page Page General Index of Financial Information (GIFI) 4 Reporting unconsolidated financial statement When do you use the GIFI? 4 information 5 How do you use the GIFI? 4 Reporting multiple lines of business 5 What level of detail is required with the GIFI? 4 What is the notes checklist? 4 Using the GIFI 5 What about notes to the financial statements? 4 Validity check items 5 How to select GIFI items 6 What is the GIFI-Short? 4 What are GIFI schedules?