hello Allan, I am a physician who works as an independent contractor with the health region in the primary care clinic. I pay a monthly rent to the health region (overhead). under what gifi code I can enter this expense (overhead) in schedule 125. my previous accountant put it under( Management and administration fees 8871) last year. when I checked cra website I feel it should be under RENT GIFI 9811. What is correct 8871 or 9811 or other GIFI CODE ? and if the code that the previous accountant used last year is wrong do I need to make an amendment to last year t2 tax return or leave it and use the same code this year as long it does not affect the total taxes owing and to avoid any discrepancy between this year and last year. Thank you very much and sorry for the long post