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/usr/share/codeblocks/compilers/options_gcc.xml is in codeblocks-common 13.12-3.

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<?xml version="1.0"?>
<!DOCTYPE CodeBlocks_compiler_options>
<CodeBlocks_compiler_options>
    <if platform="windows">
        <Program name="C"         value="mingw32-gcc.exe"/>
        <Program name="CPP"       value="mingw32-g++.exe"/>
        <Program name="LD"        value="mingw32-g++.exe"/>
        <Program name="DBGconfig" value="gdb_debugger:Default"/>
        <Program name="LIB"       value="ar.exe"/>
        <Program name="WINDRES"   value="windres.exe"/>
        <Program name="MAKE"      value="mingw32-make.exe"/>
    </if>
    <else>
        <Program name="C"         value="gcc"/>
        <Program name="CPP"       value="g++"/>
        <Program name="LD"        value="g++"/>
        <Program name="DBGconfig" value="gdb_debugger:Default"/>
        <Program name="LIB"       value="ar"/>
        <Program name="WINDRES"   value=""/>
        <Program name="MAKE"      value="make"/>
    </else>

    <Switch name="includeDirs"             value="-I"/>
    <Switch name="libDirs"                 value="-L"/>
    <Switch name="linkLibs"                value="-l"/>
    <Switch name="defines"                 value="-D"/>
    <Switch name="genericSwitch"           value="-"/>
    <Switch name="objectExtension"         value="o"/>
    <Switch name="needDependencies"        value="true"/>
    <Switch name="forceCompilerUseQuotes"  value="false"/>
    <Switch name="forceLinkerUseQuotes"    value="false"/>
    <Switch name="logging"                 value="default"/>
    <Switch name="libPrefix"               value="lib"/>
    <Switch name="libExtension"            value="a"/>
    <Switch name="linkerNeedsLibPrefix"    value="false"/>
    <Switch name="linkerNeedsLibExtension" value="false"/>
    <Switch name="supportsPCH"             value="true"/>
    <Switch name="PCHExtension"            value="gch"/>
    <Switch name="UseFullSourcePaths"      value="true"/>

    <!-- Summary of GCC options: http://gcc.gnu.org/onlinedocs/gcc/Option-Summary.html -->

    <Option name="Produce debugging symbols"
            option="-g"
            category="Debugging"
            checkAgainst="-O -O1 -O2 -O3 -Os"
            checkMessage="You have optimizations enabled. This is Not A Good Thing(tm) when producing debugging symbols..."
            supersedes="-s"/>
    <if platform="windows">
        <Option name="Profile code when executed"
                option="-pg"
                category="Profiling"
                additionalLibs="-pg -lgmon"
                supersedes="-s"/>
    </if>
    <else>
        <Option name="Profile code when executed"
                option="-pg"
                category="Profiling"
                additionalLibs="-pg"
                supersedes="-s"/>
    </else>

    <!-- warnings -->
    <Common name="warnings"/>
    <Category name="Warnings">
        <Option name="Enable Effective-C++ warnings (thanks Scott Meyers)"
                option="-Weffc++"/>
        <Option name="Warn whenever a switch statement does not have a default case"
                option="-Wswitch-default"/>
        <Option name="Warn whenever a switch statement has an index of enumerated type and lacks a case for one or more of the named codes of that enumeration"
                option="-Wswitch-enum"/>
        <if exec="C -dumpversion"
            regex="^[4-9]\.[0-9]"
            default="true">
            <Option name="Warn if a user supplied include directory does not exist"
                    option="-Wmissing-include-dirs"/>
        </if>
        <Option name="Warn if a global function is defined without a previous declaration"
                option="-Wmissing-declarations"/>
        <Option name="Warn if the compiler detects that code will never be executed"
                option="-Wunreachable-code"/>
        <Option name="Warn if a function can not be inlined and it was declared as inline"
                option="-Winline"/>
        <Option name="Warn if floating point values are used in equality comparisons"
                option="-Wfloat-equal"/>
        <Option name="Warn if an undefined identifier is evaluated in an '#if' directive"
                option="-Wundef"/>
        <Option name="Warn whenever a pointer is cast such that the required alignment of the target is increased"
                option="-Wcast-align"/>
        <Option name="Warn if anything is declared more than once in the same scope"
                option="-Wredundant-decls"/>
        <Option name="Warn about unitialized variables which are initialized with themselves"
                option="-Winit-self"/>
        <Option name="Warn whenever a local variable shadows another local variable, parameter or global variable or whenever a built-in function is shadowed"
                option="-Wshadow"/>
        <Option name="Warn if a class has virtual functions but no virtual destructor"
                option="-Wnon-virtual-dtor"/>
    </Category>

    <!-- optimization -->
    <Common name="optimization"/>
    <Option name="Don't keep the frame pointer in a register for functions that don't need one"
            option="-fomit-frame-pointer"
            category="Optimization"
            checkAgainst="-g -ggdb"
            checkMessage="You have debugging symbols enabled. This is Not A Good Thing(tm) when optimizing..."/>

    <!-- machine dependent options - cpu arch -->
    <Common name="architecture"/>

    <Command name="CompileObject"
             value="$compiler $options $includes -c $file -o $object"/>
    <Command name="GenDependencies"
             value="$compiler -MM $options -MF $dep_object -MT $object $includes $file"/>
    <Command name="CompileResource"
             value="$rescomp $res_includes -J rc -O coff -i $file -o $resource_output"/>
    <Command name="LinkConsoleExe"
             value="$linker $libdirs -o $exe_output $link_objects $link_resobjects $link_options $libs"/>
    <if platform="windows">
        <Command name="LinkNative"
                 value="$linker $libdirs -o $exe_output $link_objects $link_resobjects $link_options $libs -Wl,--subsystem,native"/>
        <Command name="LinkExe"
                 value="$linker $libdirs -o $exe_output $link_objects $link_resobjects $link_options $libs -mwindows"/>
        <Command name="LinkDynamic"
                 value="$linker -shared -Wl,--output-def=$def_output -Wl,--out-implib=$static_output -Wl,--dll $libdirs $link_objects $link_resobjects -o $exe_output $link_options $libs"/>
        <Command name="LinkStatic"
                 value="cmd /c if exist $static_output del $static_output\n$lib_linker -r -s $static_output $link_objects"/>
    </if>
    <else>
        <Command name="LinkNative"
                 value="$linker $libdirs -o $exe_output $link_objects $link_resobjects $link_options $libs"/>
        <Command name="LinkExe"
                 value="$linker $libdirs -o $exe_output $link_objects $link_resobjects $link_options $libs"/>
        <Command name="LinkDynamic"
                 value="$linker -shared $libdirs $link_objects $link_resobjects -o $exe_output $link_options $libs"/>
        <Command name="LinkStatic"
                 value="rm -f $static_output\n$lib_linker -r -s $static_output $link_objects"/>
    </else>
    <Common name="cmds"/>

    <Common name="re"/>

    <Common name="sort"/>
</CodeBlocks_compiler_options>