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 eligibility and monthly amount from household composition, age, and income sources.
Quick answer
A single OAS recipient with no other income in 2026 receives the maximum GIS of approximately $1,086.88 per month, or roughly $13,043 per year. A single recipient with $10,000 of non-OAS income has GIS reduced by approximately $5,000, producing a net GIS of $8,000 per year. GIS is fully phased out at approximately $22,056 of combined income for a single person and $29,136 for a couple where both are receiving OAS.
Eligibility
A person is eligible for GIS if all of the following are true:
- Currently receives the OAS pension.
- Is a resident of Canada at the time of application and at the time of payment.
- Annual combined income (for couples) or individual income (for singles) falls below the GIS income cut-off for the household category.
GIS continues while the recipient is outside Canada for up to six months. After six months outside Canada, GIS stops until the recipient returns.
2026 amounts and cut-offs
| Household category | Maximum monthly GIS | Income cut-off |
|---|---|---|
| Single, widowed, or divorced | $1,086.88 | $22,056 |
| Spouse is also 65+ receiving OAS | $654.23 each | $29,136 combined |
| Spouse is 60-64 (Allowance) | $1,086.88 | $40,800 combined |
| Spouse does not receive OAS (not pensioner) | $1,086.88 | $52,848 combined |
GIS is indexed to the Consumer Price Index and adjusted quarterly in January, April, July, and October. The figures above reflect the April to June 2026 quarter. The reduction rate is 50 cents per dollar of non-OAS income for a single person, 25 cents per dollar of combined non-OAS income per spouse for couples where both spouses receive OAS.
Income counted for GIS
GIS is reduced based on combined net income as reported on the T1 tax return, with three main exclusions:
- OAS payments. OAS income is not counted against GIS.
- TFSA withdrawals. Tax-free savings account withdrawals do not enter the GIS calculation.
- Up to $5,000 of employment or self-employment income. The first $5,000 of earned income is excluded, and 50% of the next $10,000 is excluded (the earnings exemption).
Income that counts toward the GIS cut-off includes CPP, QPP, employer pensions, RRIF and LIF withdrawals, non-registered investment income (interest, dividends with gross-up, taxable capital gains), rental income, and employment or self-employment income above the earnings exemption.
Application
Service Canada automatically enrolls some OAS applicants for GIS. An applicant who is not automatically enrolled can apply using form ISP3025. GIS is retroactive for up to 11 months, so a late application does not forfeit the full benefit. An annual income review is required; Service Canada uses the prior year’s T1 tax return for the July-to-June benefit year.
Allowance and Allowance for the Survivor
The Allowance is a benefit for low-income spouses and common-law partners of GIS recipients, aged 60 to 64. The Allowance for the Survivor is a benefit for low-income widows and widowers aged 60 to 64. Both are non-taxable and use the same income calculation as GIS. Both end automatically at age 65 when the recipient becomes eligible for OAS and GIS in their own right.
Related calculators
- OAS Benefit Calculator. Residence-based OAS with deferral bonus and 15% clawback above $90,997.
- CPP Retirement Benefit Calculator. CPP at any start age from 60 to 70.
- Canada Pension Projection Calculator. Combined CPP, OAS, and RRSP/RRIF drawdown.
Verified against source
- Employment and Social Development Canada, Guaranteed Income Supplement.
- Employment and Social Development Canada, GIS amounts and income thresholds.
- Employment and Social Development Canada, Allowance and Allowance for the Survivor.
Methodology
Maximum GIS is the Service Canada published figure for the applicable household category in the current quarter. Income is the combined net income reported on Line 23600 of the T1 return, excluding OAS and TFSA withdrawals. Up to $5,000 of employment or self-employment income is excluded, with 50% of the next $10,000 excluded (earnings exemption). GIS is reduced by 50 cents per dollar of remaining income for a single recipient, or 25 cents per dollar per spouse for couples where both spouses receive OAS. Full phase-out occurs when reductions equal the maximum amount. 2026 figures reflect the April 2026 quarterly adjustment.