Quick answer: The Guaranteed Income Supplement (GIS) is a tax-free monthly payment for Old Age Security (OAS) recipients with a low income. For July to September 2026, a single, widowed or divorced person may qualify with annual income below $22,800. The maximum for that category is $1,123.17 per month. Couples use different combined-income limits, shown below.
What this means: First choose the household situation that matches yours. The amount in that row is a maximum, not a guaranteed payment. Service Canada calculates the amount for your file from your income and household information.
What to do next: Check the current Government of Canada amounts, file your tax return by April 30, and follow the official application steps if Service Canada has not enrolled you automatically.
Who this applies to
You may qualify for GIS if you are 65 or older, receive OAS, live in Canada, and have income below the limit for your household situation. A sponsorship agreement can prevent GIS, but Service Canada lists exceptions when the sponsorship has broken down.
If you are still checking which benefit you receive, start with Service Canada’s Old Age Security overview. GIS is linked to OAS, not to your CPP contribution record.
Current GIS amounts and income limits
The figures below apply from July to September 2026. The government has announced an October adjustment but has not yet posted the October–December GIS amounts in its current table. GIS amounts and limits can change in January, April, July and October, so use the Government of Canada payment table if you are reading this in a later quarter.
- Single, widowed or divorced: Annual income less than $22,800. Maximum monthly GIS: $1,123.17.
- Your spouse or common-law partner receives the full OAS pension: Combined annual income less than $30,096. Maximum monthly GIS: $676.09.
- Your spouse or common-law partner receives the Allowance: Combined annual income less than $42,144. Maximum monthly GIS: $676.09.
- Your spouse or common-law partner receives neither OAS nor the Allowance: Combined annual income less than $54,624. Maximum monthly GIS: $1,123.17.
These are the official maximums and cutoffs for the quarter. Your actual payment can be lower.
If you receive a partial OAS pension because you lived in Canada for fewer than 40 years after age 18, Service Canada says not to use the standard table to determine your payment. Contact Service Canada about your case.
How the GIS income calculation works
GIS is normally based on your net income from the previous calendar year. If you have a spouse or common-law partner, Service Canada normally uses your combined income. The calculation starts with income under the Income Tax Act and then applies adjustments under the Old Age Security Act.
Income that may be included can include CPP or QPP payments, employer pensions, RRSP or RRIF withdrawals, annuity payments, Employment Insurance, private disability benefits, workers’ compensation, maintenance payments and foreign income. This is not a complete list, so check unusual income against the official OAS and GIS application guide.
- Your OAS payment itself is not counted as income for GIS.
- TFSA income and withdrawals do not affect GIS. Taxable RRSP or RRIF withdrawals can affect an income-tested benefit.
Worked example: the work-income exemption
The first $5,000 of eligible employment and self-employment income is fully exempt, and half of the next $10,000 is also exempt.
For someone with $15,000 of eligible work income:
- The first $5,000 is exempt.
- Half of the next $10,000 is exempt, which is another $5,000.
- The total exemption is $10,000.
- $5,000 remains before any other adjustments.
This example explains only the work-income exemption. It does not calculate the person’s GIS payment, which depends on household category, income type and Service Canada’s payment tables.
How to apply for GIS
Some people are enrolled automatically. If you are not, follow the official GIS application steps.
- Use My Service Canada Account (MSCA) if the online option is available for your situation. Check the official application page first: an existing application or a third party managing your OAS account can mean you need a paper form.
- Use form ISP-3550 if you are applying for OAS and GIS together.
- Use form ISP-3025 if you already receive OAS and are applying only for GIS.
If you disagree with the decision, request reconsideration within 90 days of receiving the letter. Service Canada offers an online route through MSCA or a paper request using form ISP-3134.
Annual review and a recent drop in income
Service Canada reviews GIS each year using your federal tax return. It sends a letter in July telling you whether the benefit is renewed, changed, stopped or needs more income information.
File your tax return by April 30, even if you have little or no taxable income. If your income is lower because you retired, or because employment or pension income was reduced or stopped, contact Service Canada. It may be able to use an estimate of current-year income instead of waiting for the next annual review.
Common mistakes
- Using the wrong household row. The limit changes depending on whether a spouse receives OAS or the Allowance.
- Adding OAS to GIS income. OAS itself is excluded.
- Counting all work income. The first $5,000 and half of the next $10,000 are exempt.
- Assuming a TFSA withdrawal reduces GIS. CRA says it does not.
- Using an old quarter’s figures. Amounts and limits are reviewed four times a year.
- Waiting after a major income drop. Contact Service Canada when retirement or reduced employment or pension income lowers your annual income.
Where to check your own amount
Frequently asked questions
- What income is used to calculate GIS in Canada?
- Service Canada normally starts with the previous calendar year’s net income and applies adjustments under the Old Age Security Act. For couples, it normally uses combined income. OAS itself is excluded.
- Does CPP income affect GIS?
- CPP or QPP payments generally form part of the income used for GIS. The payment depends on your household category and other income.
- Do TFSA withdrawals affect GIS?
- No. CRA says TFSA income and withdrawals do not affect federal income-tested benefits such as GIS.
- How much work income is exempt from GIS?
- The first $5,000 is exempt, along with half of the next $10,000.
- What should I do if my income drops after retirement?
- Contact Service Canada. It may be able to estimate current-year income rather than wait for the next annual review.
- How often do GIS amounts change?
- Amounts and income limits are reviewed in January, April, July and October.