Reference

Suggested bookkeeping categories (not tax advice)

Each Ai Book Sort category with its suggested line on Canada's T2125 form, its GIFI code (Canadian corporations), and its line on the US Schedule C and Form 1120. These are suggestions to save your accountant time, not tax advice.

Category	Account code	T2125 line (Canada)	GIFI code (Canada)	Schedule C line (US)	Form 1120 line (US)
Income	4000	8000	8000	1	1a
Meals & entertainment	6040	8523	8523 check	24b	26 (other deductions)
Entertainment	6040	8523	8523 check	not deductible check	not deductible
Employee meals (on-site)	6040	8523	8523 check	not deductible check	not deductible
Staff events	6040	8523	8523 check	27b check	26 (other deductions)
Vehicle fuel	6160	9281	9281	9	26 (other deductions)
Vehicle	6150	9281	9281	9	26 (other deductions)
Vehicle repairs	6170	9281	9281	9	26 (other deductions)
Software & subscriptions	6110	8810 check	9150	18 check	26 (other deductions)
Rent	6090	8910	8910	20b	16
Supplies	6120	8811	8811 check	22	26 (other deductions)
Office supplies	6050	8810	8810	18	26 (other deductions)
Shop supplies	6100	8811	9130	22	26 (other deductions)
Phone & internet	6070	9220	9225	25	26 (other deductions)
Utilities	6140	9220	9220 check	25	26 (other deductions)
Advertising	6000	8521	8520	8	22
Insurance	6030	8690	8690	15	26 (other deductions)
Bank fees & interest	6010	8710	8710	27b check	26 (bank fees); 18 (interest)
Travel	6130	9200	9200 check	24a	26 (other deductions)
Professional fees	6080	8860	8860	17	26 (other deductions)
Cost of goods sold	5000	8320	8320	Part III line 36 → line 4	2 (Form 1125-A)
Equipment (capital asset)	1500	9936	8670	13	20 (Form 4562)
Subcontractors	5100	8360	8360	11	26 (other deductions)
Payroll	6060	9060	9060	26	13
Repairs & maintenance	6180	8960	8960	21	14
Licences, dues & memberships	6190	8760	8760	23 check	17
Delivery & freight	6200	9275	9275 check	27b check	26 (other deductions)
Business & property taxes	6210	8760	8760	23	17
Hall rental income	4000	8000	8000	1	—
Food & beverage sales	4000	8000	8000	1	—
Liquor sales	4000	8000	8000	1	—
Service charge income	4000	8000	8000	1	—
Liquor permits	6190	8760	8760	23	17
Decor	6120	8811	8811 check	22	—
Donation income	4900	8230 check	8223	6	—
Grant income (government funding)	4900	8230	8242	6	—
Fundraising event income	4000	8000	8000 check	1	—
Membership dues income	4000	8000	8000 check	1	—
Program income	4000	8000	8000 check	1	—
Program expenses	6220	9270	9270	27b	—
Administration expenses	6230	9270	9270	27b	—
Credit card interest	6020	8710	8716 check	16b	18
Loan interest	6020	8710	8714 check	16b	18
Mortgage interest	6020	8710	8713 check	16a	18
Payment processing fees	6010	8710 check	8716 check	27b check	26
Services income	4000	8000	8000	1	1a
Other income	4900	8230	8230	6	10
Interest income	4900	8230 check	8090 check	6 check	5
Refunds to customers	4000	8000 check	8000 check	2	1b
Website, hosting and domains	6110	8810 check	9150 check	27b check	26
Accounting and bookkeeping	6080	8860	8862 check	17	26
Legal fees	6080	8860	8861 check	17	26
Postage and courier	6200	9275	9275 check	18	26
Cleaning and janitorial	6180	8960 check	9010 check	21 check	14
Uniforms and laundry	6120	9270 check	9133 check	27b check	26
Small tools and equipment	6100	9270 check	9131 check	22	26
Job materials	5000	8320	8320	Part III 38	2 (Form 1125-A)
Subcontractors (trades)	5100	8360	8360	11 check	26 (other deductions)
Equipment rental (job)	5000	8450 check	8451 check	20a	16
Permits and inspections (job)	5000	8760 check	8760 check	23	17
Dump and bin fees (job)	5000	9270	9270 check	27b check	26
Field labour (job wages)	6060	8340	8340	Part III 37	2 (Form 1125-A)
Job consumables	5000	8320 check	8320 check	Part III 38	2 (Form 1125-A)
Contract revenue	4000	8000	8000	1	1a
Safety gear (PPE)	6120	8811 check	9130 check	22	26
WCB premiums	5430	9060	8622 check	15 check	26
Food purchases	5000	8320	8320	Part III 36	2 (Form 1125-A)
Beverage / alcohol purchases	5000	8320	8320	Part III 36	2 (Form 1125-A)
Packaging / takeout containers	5000	8320	8320 check	Part III 38	2 (Form 1125-A)
Kitchen and service wages	6060	8340 check	8340	Part III 37 check	2 (Form 1125-A)
Delivery app sales	4000	8000	8000	1	1a
Delivery app commissions	6010	9270 check	9061 check	10	26
Merchandise purchases	5000	8320	8320	Part III 36	2 (Form 1125-A)
Online sales	4000	8000	8000	1	1a
Marketplace selling fees	6010	8710 check	8716 check	10 check	26
Packaging and shipping supplies	6120	8811 check	9130 check	22	26
Fulfilment (3PL / FBA)	6200	9275 check	9274 check	27b check	26
Reimbursed client expenses	4000	8000	8000 check	1	1a
Professional licences and dues	6190	8760	8760	23 check	17
Professional liability insurance (E&O)	6030	8690	8690 check	15	26
Truck fuel (diesel)	6160	9281	9281 check	9	26
Truck repairs and maintenance	6170	9281	8962 check	9 check	14
Tolls and scales	6130	9281	8762 check	9	26
Truck permits (IRP / IFTA)	6190	8760	8760	23	17
Truck insurance	6030	9281 check	8690 check	15	26
Driver wages	6060	9060	9060	26	13
Owner-operator settlements	5100	9270 check	9110	11	26
Factoring fees	6010	8710 check	8710 check	27b check	26
ELD, dispatch and load boards	6110	8810 check	9150	27b check	26
Freight revenue	4000	8000	8000	1	1a
Driver meals (80%)	6040	8523	8523 check	24b	26
Rental income	4000	T776 8141 check	8141 check	Sch E line 3 check	6
Other rental income	4000	T776 8230 check	8230 check	Sch E line 3 check	6
Property taxes (rental)	6210	T776 9180 check	9180 check	Sch E line 16 check	17
Condo / HOA fees	6180	T776 9270 check	8913 check	Sch E line 19 check	26
Property management fees	6080	T776 8871 check	8871 check	Sch E line 11 check	26
Rental repairs and maintenance	6180	T776 8960 check	8961 check	Sch E line 14 check	14
Rental cleaning and turnover	6180	T776 8960 check	9010 check	Sch E line 7 check	14
Rental insurance	6030	T776 8690 check	8690 check	Sch E line 9 check	26
Rental utilities	6140	T776 9220 check	9220 check	Sch E line 17 check	26
Rental advertising	6000	T776 8521 check	8520 check	Sch E line 5 check	22
Short-term rental host fees	6010	T776 9270 check	9270 check	Sch E line 8 check	26
Legal and accounting (rental)	6080	T776 8860 check	8860 check	Sch E line 10 check	26
Mortgage interest (rental)	6020	T776 8710 check	8713 check	Sch E line 12 check	18
Heavy vehicle use tax (Form 2290)	6210	not applicable (US tax)	not applicable (US tax)	23	17

Mapping prepared by the Ai Book Sort team from the CRA's T2125 form and GIFI codes and the IRS Instructions for Schedule C and Form 1120. Not reviewed by a CPA. Last reviewed October 2026. A cell marked check could not be confirmed on an official page; ask your accountant. S corporations (Form 1120-S) and partnerships (Form 1065) are not mapped yet; your export works the same and your accountant assigns the lines. Transfers, owner money and loans have no tax line: they are not income or expenses.