The following objects cause a GDI handle to be created:
- Bitmap
- Brush
- DC
- Enhanced Metafile
- Enhanced Metafile DC
- Font
- Memory DC
- Metafile
- Metafile DC
- Palette
- Pen
- Extended Pen
- Region
This list was drawn up by using the information from here:
https://learn.microsoft.com/en-gb/windows/desktop/SysInfo/gdi-objects