In this paper, we define (m, t)-extension of the Fibonacci p-numbers and Golden (p, m, t)-proportions, where p ≥ 0 is integer, m > 0, and t > 0. We establish a relation among golden (p, m, t)-proportion, golden (p, m)-proportion and golden p-proportion. Thereby, we define a new Fibonacci Gp, m, t matrix. Then we show that by proper selection of the initial terms for the (m, t)-extension of the Fibonacci p-numbers, we can apply Fibonacci coding/decoding in Gp, m, t matrix. Also it is obvious that for t = 1, the relations among the code elements for all values of p (non-negative integer) and m (> 0) coincide with the relations among the code matrix elements for all values of p and m (> 0) with the same initial terms (see the paper coding theory on the m-extension of the Fibonacci p-numbers, Chaos, Solitons and Fractals42 (2009) 2522–2530).