The Guaranteed Income Supplement (GIS) is a non-taxable monthly benefit paid to low-income Old Age Security recipients resident in Canada. Unlike OAS, which is universal subject to a high-income clawback, GIS is income-tested at the first dollar of non-OAS income. The calculator above estimates GIS based on household composition, income sources, and the 2026 maximum benefit rates published by Service Canada.
How much GIS can you receive in 2026?
The maximum GIS for a single OAS recipient with no other income is $1,086.88 per month ($13,043 annually) as of January 2026. For a couple where both receive OAS, each spouse receives a maximum of $653.87 per month ($7,846 annually each, $15,693 combined). GIS is reduced by $0.50 for every dollar of non-OAS income for single recipients and by $0.25 per spouse for couples where both receive OAS. These rates mean a single person with $10,000 in CPP income receives GIS reduced by $5,000 annually.
How GIS is calculated
Income testing and reduction formula
GIS is calculated on the basis of income in the prior calendar year. Service Canada uses the income information from the T1 return filed with CRA, or from quarterly statements for seniors who do not file a return. The reduction applies at a marginal rate against all income except OAS itself. For a single recipient, GIS is reduced by $0.50 per dollar of all non-OAS income. For a couple where both receive OAS, each spouse’s GIS is reduced by $0.25 per dollar of combined non-OAS household income. Income types that trigger the reduction include CPP and QPP retirement benefits, employer pension and annuity income, RRSP and RRIF withdrawals, rental income, investment income (interest, dividends at the grossed-up amount, capital gains at 50%), employment income above the $5,000 exemption, and self-employment net income above $5,000.
Employment income exemption
GIS recipients who work may claim a partial exemption. The first $5,000 of employment or self-employment income is fully excluded from the GIS calculation. The next $10,000 of employment income is 50% excluded. Income above $15,000 is fully included. This exemption was introduced in 2020 to encourage workforce participation by low-income seniors. The exemption applies only to employment and self-employment income, not to investment or pension income.
Household categories and 2026 maximum rates
Service Canada administers four GIS household categories with different maximum rates and income cutoffs:
- Single, widowed, or divorced: Maximum $1,086.88/month. GIS phases out completely at approximately $22,000 annual non-OAS income.
- Couple, both receiving OAS: Maximum $653.87/month each. Combined household GIS eliminates at approximately $29,232 combined non-OAS income.
- Couple, one receiving OAS and Allowance (spouse aged 60–64): The OAS recipient receives a maximum of $653.87/month GIS; the younger spouse receives the Allowance rather than GIS.
- Couple, one receiving OAS, spouse under 60: The OAS recipient receives $653.87/month GIS at maximum. The spouse does not qualify for the Allowance.
These maximum rates are updated quarterly and indexed to inflation in January, April, July, and October. The rates shown reflect January 2026 Service Canada quarterly maximums.
GIS and OAS interaction
GIS recipients automatically receive OAS. OAS is included in taxable income but GIS is not. OAS itself does not count as income for GIS calculation purposes. The OAS clawback (recovery tax above $95,323 net income) is irrelevant for GIS recipients, who almost never approach the clawback threshold. For recipients who receive both OAS and GIS, the combined benefit is entirely non-taxable at the GIS level, with only OAS being added to taxable income for federal and provincial tax purposes (net income for most GIS recipients remains well below the basic personal amount of $16,129 federally).
Verified against source
GIS maximum rates are published quarterly by Service Canada at canada.ca/en/employment-social-development/programs/old-age-security/payments. The 2026 payment rates were confirmed from Service Canada’s January 2026 quarterly table. The employment income exemption rules were confirmed from the Old Age Security Act, s.2(1) definition of “income” and the Service Canada GIS page. These values were verified in April 2026.
GIS income thresholds — 2026
| Category | Max monthly GIS | Non-OAS income cutoff |
|---|---|---|
| Single | $1,086.88 | ~$22,056/yr |
| Couple, both OAS | $653.87 each | ~$29,232/yr combined |
| Couple, one OAS + Allowance | $653.87 (OAS spouse) | ~$39,984/yr combined |
Cutoffs are approximate. Exact phase-out points depend on quarterly CPI adjustments. The Allowance for a surviving spouse (Allowance for the Survivor) has a separate maximum and income cutoff.
The Allowance and Allowance for the Survivor
The Allowance is a monthly benefit for people aged 60 to 64 whose spouse or common-law partner receives OAS and GIS. The maximum Allowance is $1,381.90 per month as of January 2026 and is reduced based on combined household income. The Allowance for the Survivor is paid to widowed Canadians aged 60 to 64, regardless of whether the deceased spouse received OAS. The maximum is $1,647.34 per month. Both benefits end when the recipient turns 65 and becomes eligible for OAS directly.
How to apply for GIS
Service Canada automatically assesses GIS eligibility when OAS is approved using T1 return data from CRA. Most recipients do not need to apply separately for GIS; the assessment is done automatically if consent to share tax data with Service Canada has been given. Recipients who have not filed a tax return, have refused to consent to tax data sharing, or have unusual income circumstances must submit an ISP-3025 form (Application for the Guaranteed Income Supplement) annually to Service Canada. GIS must be renewed annually; the renewal is automatic for most Canadians who file tax returns on time.
Edge cases and gotchas
RRSP withdrawals and GIS loss
One of the most significant tax planning pitfalls for lower-income seniors is the interaction between RRSP withdrawals and GIS. Each dollar withdrawn from an RRSP or RRIF counts as income, reducing GIS by $0.50 for a single recipient. Combined with the marginal tax rate on the withdrawal (even at low income, OAS + RRSP income can exceed the basic personal amount), the effective marginal cost of RRSP withdrawals for a single GIS recipient can approach 70 to 75 cents per dollar, compared with a statutory marginal rate of 20% to 30%. For low-income seniors with small RRSP balances, converting the RRSP to cash before OAS begins or drawing it down at age 71 (RRIF conversion mandatory) in a high-GIS year can be more costly than expected.
Provincial top-ups
Several provinces provide additional income supplements for low-income seniors on top of federal GIS. Ontario’s Guaranteed Annual Income System (GAINS) pays up to $166 per month for single seniors and $332 for couples who receive GIS. BC’s Senior’s Supplement adds approximately $99.30 per month for single seniors. Quebec’s Supplement de revenu de base des personnes agees provides up to $520.33/month. These provincial programs use GIS receipt as a trigger for automatic enrollment and are separate from federal GIS. The federal GIS calculator does not include provincial supplements, which vary and must be checked with each provincial government separately.
Leaving and returning to Canada
GIS is payable only to residents of Canada. If a GIS recipient leaves Canada for more than six months in a calendar year, GIS payments are suspended for the period outside Canada and must be re-applied for on return. OAS itself can be paid to non-residents who have 20 years of Canadian residence after age 18, but GIS is restricted to Canadian residents. Extended travel or snowbird arrangements of seven months or more per year can disrupt GIS continuity.