The Guaranteed Income Supplement (GIS) is a tax-free monthly benefit for low-income Canadian seniors aged 65 and over who receive Old Age Security. GIS is income-tested annually based on the prior year’s tax return.
Q1 2026 amounts and cutoffs
| Family situation | Maximum monthly GIS | Annual income cutoff |
|---|---|---|
| Single, widowed, or divorced | $1,108.74 | $22,488 |
| Spouse does NOT receive OAS | $1,108.74 | $53,904 combined |
| Spouse receives OAS | $667.41 | $29,712 combined |
Income test
GIS is reduced approximately $0.50 per dollar of income above the threshold. Income excludes OAS itself but includes CPP, RRIF/RRSP withdrawals, employment income (with $5,000 + 50% partial exemption), interest, dividends, and capital gains. TFSA withdrawals do not count as income.
Application
GIS is generally automatic if the senior files annual tax returns. Service Canada determines eligibility from tax data. Mid-year recalculation is available via Form ISP-3025 for sudden income drops (death of spouse, employment loss).