What Is the Guaranteed Income Supplement?
The Guaranteed Income Supplement (GIS) is a non-taxable federal benefit that tops up the Old Age Security (OAS) pension for low-income seniors. It is one of the most valuable benefits in Canada’s retirement system, yet many eligible seniors either underestimate its size or unknowingly reduce it by drawing income in the wrong order.
GIS is available to Canadians aged 65 and older who already receive OAS and whose annual income — excluding OAS itself — falls below a set threshold. The benefit is income-tested and phases out at a rate of $0.50 for every $1 of income above zero. This steep clawback rate means that how you structure your retirement income has a direct and significant effect on how much GIS you receive.
Use the tables below alongside your broader retirement income plan and the complete OAS guide to estimate your entitlement and identify any planning opportunities.
2026 GIS Maximum Amounts
The maximum benefit applies when you have no income other than OAS. Amounts are adjusted quarterly for inflation alongside OAS.
| Situation | Maximum Monthly | Maximum Annual |
|---|---|---|
| Single, widowed, or divorced | $1,086.88 | $13,043 |
| Spouse receives full OAS | $654.23 | $7,851 |
| Spouse receives no OAS or GIS | $1,086.88 | $13,043 |
| Spouse receives the Allowance | $654.23 | $7,851 |
For a single senior with zero other income, the combined OAS and GIS benefit in 2026 reaches roughly $1,815 per month — a meaningful income floor for Canadians without a workplace pension or significant savings.
2026 GIS Income Thresholds
GIS begins to phase out as soon as your net income exceeds zero and reaches $0 once income crosses the threshold for your situation. The thresholds below are based on 2026 figures and apply to income reported on your prior-year tax return.
| Situation | GIS Eliminated At |
|---|---|
| Single | ~$21,624/year |
| Couple (both receiving OAS) | ~$28,560/year combined |
| Couple (one non-OAS spouse) | ~$51,840/year combined |
If your income sits close to these limits, even a modest RRIF withdrawal could erase thousands of dollars in annual GIS. The OAS clawback calculator can help you model the combined effect on both programs.
GIS for Single Seniors
For single seniors, the calculation is straightforward: GIS starts at its maximum and falls by $0.50 for every dollar of income. The table below shows approximate benefit amounts across a range of annual income levels.
| Annual Income | Monthly GIS | Annual GIS |
|---|---|---|
| $0 | $1,086.88 | $13,043 |
| $2,000 | $1,003.54 | $12,043 |
| $4,000 | $920.21 | $11,043 |
| $6,000 | $836.88 | $10,043 |
| $8,000 | $753.54 | $9,043 |
| $10,000 | $670.21 | $8,043 |
| $12,000 | $586.88 | $7,043 |
| $14,000 | $503.54 | $6,043 |
| $16,000 | $420.21 | $5,043 |
| $18,000 | $336.88 | $4,043 |
| $20,000 | $253.54 | $3,043 |
| $21,624+ | $0 | $0 |
Figures are approximate. GIS is reduced by $0.50 for each $1 of net income.
GIS for Couples (Both Receiving OAS)
When both spouses receive OAS, GIS is calculated based on combined net income and split equally between the two. The per-person benefit is lower than the single rate, but the household total is higher — a couple with no income could receive over $15,700 in GIS between them annually.
| Combined Income | Monthly GIS (each) | Annual GIS (total) |
|---|---|---|
| $0 | $654.23 | $15,702 |
| $5,000 | $550.06 | $13,202 |
| $10,000 | $445.90 | $10,702 |
| $15,000 | $341.73 | $8,202 |
| $20,000 | $237.56 | $5,702 |
| $25,000 | $133.40 | $3,202 |
| $28,560+ | $0 | $0 |
Total Monthly Income: OAS + GIS Combined
To understand your effective income floor, it helps to see OAS and GIS side by side. The table below shows the combined monthly and annual benefit for a single senior receiving the full OAS pension of $727.67 per month in 2026.
| Other Income | OAS | GIS | Total Monthly | Total Annual |
|---|---|---|---|---|
| $0 | $727.67 | $1,086.88 | $1,814.55 | $21,775 |
| $5,000 | $727.67 | $878.54 | $1,606.21 | $19,275 |
| $10,000 | $727.67 | $670.21 | $1,397.88 | $16,775 |
| $15,000 | $727.67 | $461.88 | $1,189.55 | $14,275 |
| $20,000 | $727.67 | $253.54 | $981.21 | $11,775 |
Notice that as other income rises, total income rises more slowly than you might expect. For every extra dollar of income you add, you keep only $0.50 in GIS — effectively a 50% marginal rate before income tax is even considered. Seniors near the threshold need to weigh whether drawing additional income is worth the GIS reduction.
What Counts as Income for GIS?
Not all income streams are treated equally. The distinction between taxable and non-taxable income matters enormously for GIS planning — particularly the difference between RRSP/RRIF withdrawals and TFSA withdrawals.
| Counts as Income (Reduces GIS) | Does Not Count |
|---|---|
| CPP/QPP benefits | OAS pension itself |
| Employment income (see exemption below) | GIS itself |
| RRSP and RRIF withdrawals | TFSA withdrawals |
| Workplace pension income | GST/HST credit |
| Investment income (interest, dividends) | Workers’ compensation |
| Rental income | Social assistance |
| Capital gains (taxable portion) | First $5,000 of employment income |
| Foreign pensions | Non-taxable portion of capital gains |
OAS is deliberately excluded from the GIS income test — otherwise OAS recipients would immediately lose GIS eligibility. TFSA withdrawals are also excluded because they represent after-tax dollars already counted in previous years.
If your income is close to the threshold, review this list carefully. Income that appears modest on paper can eliminate thousands of dollars in GIS.
The Employment Income Exemption
Seniors who continue to work can shelter some employment income from the GIS means test. The exemption recognizes that work-related expenses reduce the true benefit of employment earnings.
| Employment Income | Exemption Treatment |
|---|---|
| First $5,000 | Fully exempt — does not reduce GIS |
| $5,001 to $15,000 | 50% exempt — only half counts as income |
| Over $15,000 | Fully counted against GIS |
A GIS recipient earning $12,000 from part-time work effectively reports only $3,500 in income for GIS purposes ($5,000 exempt plus 50% of the remaining $7,000). This can meaningfully preserve the benefit for seniors who supplement their income with part-time employment.
TFSA vs. RRSP: The Most Important GIS Planning Decision
For low-income seniors who may qualify for GIS, the choice between drawing from an RRSP/RRIF versus a TFSA is arguably the most consequential financial decision in retirement. The difference is stark.
| Scenario | RRSP/RRIF Withdrawal | TFSA Withdrawal |
|---|---|---|
| $10,000 withdrawn | Counts as income | Not counted |
| GIS reduction (at 50% rate) | ~$5,000 less GIS | $0 GIS impact |
| Income tax payable | Yes | No |
| Net benefit of the $10,000 | Significantly less than $10,000 | Full $10,000 |
A low-income senior withdrawing $10,000 from an RRSP or RRIF loses roughly $5,000 in GIS on top of any income tax owed. The effective clawback rate on an RRSP withdrawal for a GIS recipient can easily exceed 60% to 70% when both the GIS reduction and marginal tax are combined.
This is why financial planners often recommend that lower-income Canadians prioritize TFSA contributions over RRSP contributions if retirement GIS eligibility is likely. If you already hold significant RRSP assets, consider the pace of RRIF drawdowns carefully — spreading withdrawals over more years, or converting earlier, can reduce the annual income spike that erases GIS. The RRIF calculator and the RRSP to RRIF conversion guide can help you model different drawdown strategies.
How to Apply for GIS
In most cases, GIS is automatic — but only if you file your income tax return on time each year. Service Canada uses your prior-year tax return to calculate and renew your benefit each July.
| Requirement | Details |
|---|---|
| Age | 65 or older |
| Residence | Must live in Canada |
| OAS | Must already receive OAS |
| Initial application | Automatic for most if taxes are filed; otherwise apply via Service Canada |
| Annual renewal | Automatic each July based on your prior-year tax return |
If you do not file your taxes, Service Canada cannot verify your income and your GIS payments will be suspended until your return is processed. Filing on time — even if you owe no tax — is the single most important step to ensure uninterrupted GIS payments.
Retroactive GIS can be claimed for up to 11 months if you missed applying when you first became eligible. Contact Service Canada directly to request retroactive payments.
GIS Payment Dates 2026
GIS is deposited on the same date as OAS — the third-last business day of each month. For the complete schedule including the second half of 2026, see the GIS payment dates page.
| Month | Payment Date |
|---|---|
| January | January 29 |
| February | February 26 |
| March | March 27 |
| April | April 28 |
| May | May 28 |
| June | June 26 |
GIS, OAS, and the Allowance are all deposited separately on the same day. Payments are issued by direct deposit or cheque depending on your Service Canada registration.
The Allowance for Spouses Aged 60 to 64
If you are between 60 and 64 and your spouse or common-law partner receives both OAS and GIS, you may qualify for the Allowance — a bridging benefit that provides income until you reach 65 and become eligible for OAS yourself.
The Allowance phases out as combined household income rises, disappearing entirely around $36,048 in combined income. Like GIS, it is non-taxable, and it does not require a long residency in Canada — only that your spouse qualifies for GIS.
| Combined Income | Monthly Allowance |
|---|---|
| $0 | $1,381.90 |
| $10,000 | $965.23 |
| $20,000 | $548.56 |
| $36,048+ | $0 |
The Allowance is not automatically granted — you must apply through Service Canada. If your spouse already receives GIS, mention the Allowance when contacting Service Canada, as many eligible partners are unaware of it.