Corporate tax returns in Canada must be filed periodically. Financial statements are generally needed to complete the General index of financial information (GIFI) attached to the corporate income tax return for any corporation in Canada. A notice-to-reader is not required to prepare these tax returns. Generally, when a CPA firm prepares a corporate income tax return, it automatically issues notice-to-reader along with financial statements. Certain tax software and applications automatically prepare notice-to-reader; however, such notice needs to be signed by a professional accounting firm.