The Guaranteed Income Supplement (GIS) is a tax-free monthly benefit for Old Age Security (OAS) recipients with low income. For the January to March 2026 payment quarter, the maximum single GIS payment is $1,105.43 per month; couples where both partners receive OAS get up to $667.41 each per month. Income cutoffs are $22,512 for singles and $29,760 for couples where both partners get OAS. GIS amounts are reviewed every January, April, July, and October and indexed to the Consumer Price Index.
Quick answer: Maximum single GIS for January-March 2026 is $1,105.43/month, with an income cutoff of $22,512. Couples where both get OAS get up to $667.41 each. Amounts are reviewed quarterly and rise with CPI.
What this means: GIS adds to OAS to provide a floor of retirement income for low-income seniors. It is non-taxable, automatic for many recipients, and adjusted every quarter. To get GIS, you must already qualify for OAS.
What to do next: See whether you qualify for GIS and estimate the monthly amount. Check GIS eligibility →
Who qualifies for GIS
You must:
- Be 65 or older
- Be a Canadian legal resident
- Receive OAS (or be approved to receive it)
- Have annual income below the GIS cutoff for your marital situation
Maximum amounts for January to March 2026
Amounts are reviewed and may change every January, April, July, and October. Confirm the current-quarter figure on Service Canada’s GIS benefit amount page.
| Situation | Monthly maximum (Jan-Mar 2026) | Income cutoff |
|---|---|---|
| Single, widowed, or divorced | $1,105.43 | $22,512 |
| Couple, both partners receive OAS | $667.41 each ($1,334.82 combined) | Combined $29,760 |
| Couple, partner does not receive OAS or Allowance | $1,409.72 (the OAS recipient’s side) | Combined $53,952 |
| Couple, partner receives the Allowance (age 60-64) | $667.41 each | Combined $42,144 |
Income for GIS purposes is line 23600 (net income) on your tax return, minus OAS pension and a few specific deductions. Employment income receives a partial earnings exemption (the first $5,000 is exempt; a further 50% of the next $10,000 is exempt). The Service Canada calculator handles these adjustments.
How to apply
Many seniors are automatically enrolled when CRA cross-references their tax return with Service Canada at age 65. If you do not receive an automatic GIS award letter, apply manually:
- Through your Service Canada account
- By paper using the ISP-3025 Application for the Guaranteed Income Supplement
- In person at a Service Canada Centre
If you missed prior years of GIS, CRA can pay up to 11 months of retroactive payments from the application date.
How GIS is reassessed each July
GIS is reassessed every July based on your prior calendar year’s tax return. If your income drops sharply (retirement, spouse’s death, loss of employment), you can request a recalculation mid-year using Form ISP-3041, which lets Service Canada estimate your current year’s income rather than wait for the next July reassessment.
How GIS interacts with OAS, CPP, and other income
- OAS: GIS is added to OAS in the same monthly Service Canada deposit. OAS itself does not count as income for GIS calculations.
- CPP: Counts as income at full value for GIS calculations.
- RRSP and RRIF withdrawals: Count as income at full value.
- TFSA withdrawals: Do not count as income for GIS calculations. Withdrawing from a TFSA is generally GIS-friendly.
- Employment income: First $5,000 fully exempt, next $10,000 50% exempt.
This makes TFSA particularly valuable for seniors who may qualify for GIS. RRSP/RRIF withdrawals that push income just over the GIS threshold can effectively be taxed at very high implicit rates (lost GIS plus regular tax).
The Allowance and Allowance for the Survivor
Two related benefits exist for low-income Canadians aged 60-64:
- The Allowance: for 60-64 year-olds whose spouse or common-law partner receives both OAS and GIS. For the January-March 2026 quarter, the maximum is approximately $1,410/month, income-tested against the couple’s combined income.
- The Allowance for the Survivor: for 60-64 year-olds whose spouse or common-law partner has died. For the January-March 2026 quarter, the maximum is approximately $1,681/month, income-tested.
Both end when the recipient turns 65 and is replaced by OAS plus GIS (if eligible). Apply through Service Canada using forms ISP-3008 (Allowance) or ISP-3026 (Survivor Allowance).
Common reasons seniors lose GIS unexpectedly
- One-time RRSP/RRIF withdrawal. A lump-sum withdrawal in a single year can spike income above the cutoff for that year. Spread withdrawals to keep annual income closer to the threshold.
- Selling a non-principal residence with a large capital gain. 50% of the capital gain (or higher under the new inclusion rules above $250,000) counts as income.
- Receiving an inheritance. Inheritance itself is not income, but investment income earned on the inherited assets is.
- Tax return amendments that revise income upward. Service Canada relies on CRA tax data; reassessments flow through.
- Not filing tax returns. No return means no GIS reassessment; payments stop until the return is filed.
Application and renewal tips
- File your tax return every year, even with no income to report — this triggers GIS reassessment each July.
- Set up direct deposit through Service Canada to receive payments faster.
- If your spouse passes away, notify Service Canada immediately so the surviving spouse’s GIS is recalculated on their income alone.
- If a sudden income drop occurs (loss of employment, retirement), file Form ISP-3041 to estimate current-year income and accelerate the GIS adjustment.
Worked example
Margaret, 67, is single. She has CPP of $9,800/year and small RRIF withdrawals totalling $4,200/year. Calculation for January-March 2026:
| Component | Amount |
|---|---|
| CPP | $9,800 |
| RRIF withdrawal | $4,200 |
| Other income | $0 |
| Annual income for GIS purposes | $14,000 |
| GIS cutoff (single) | $22,512 |
| Margaret is below cutoff, so she qualifies for a partial GIS | |
| GIS reduces approximately $1 for every $2 of income, so her partial GIS is roughly $1,105.43 − ($14,000 × 0.5 / 12) ≈ $522/month | ~$522/month |
| Plus OAS at age 65-74 | $743.05/month |
| Combined monthly federal income | ~$1,265/month |
Numbers are approximate. Service Canada’s GIS calculation is the authoritative source — this example illustrates the structure only.
Frequently asked questions
- What is the maximum GIS payment in 2026?
- For the January-March 2026 payment quarter, the maximum single GIS is $1,105.43/month. Amounts are reviewed every January, April, July, and October and indexed to CPI.
- Who qualifies for GIS?
- Canadian residents 65 or older who receive OAS and whose annual income is below the GIS cutoff ($22,512 single, $29,760 couple-both-OAS for January-March 2026).
- Is GIS taxable?
- No. GIS is non-taxable and does not need to be reported as income on your tax return.
- Do TFSA withdrawals affect GIS?
- No. TFSA withdrawals do not count as income for GIS calculations. RRSP and RRIF withdrawals do count and can reduce or eliminate GIS.
- Do I need to apply for GIS?
- Many seniors are automatically enrolled when CRA cross-references their tax return with Service Canada at age 65. If not, apply through your Service Canada account or with Form ISP-3025.
- Can I get retroactive GIS payments?
- Yes, up to 11 months of retroactive payments from the date you apply. If you missed multiple years, the missed amounts beyond 11 months are not recoverable.
- How is GIS reassessed each year?
- Every July, based on your prior calendar year’s tax return. If income drops sharply mid-year, request a recalculation with Form ISP-3041 instead of waiting for the next July reassessment.