The Guaranteed Income Supplement (GIS) is one of Canada’s most valuable retirement benefits — and one of the most misunderstood. For a single senior with no income other than OAS, GIS adds up to $1,123.17 per month, providing a significant income supplement for low-income seniors. Yet millions of Canadians either don’t know they qualify or inadvertently reduce their GIS by drawing income in the wrong order.
Use the calculator below to estimate your monthly GIS based on your income and marital situation.
This calculator uses the standard GIS reduction formula ($1 for every $2 of income). Results are estimates — for a precise entitlement figure, contact Service Canada at 1-800-277-9914 or visit My Service Canada Account.
What is 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 paid monthly alongside OAS, automatically renewed each year when you file your income tax return.
GIS is available to Canadians who:
- Are age 65 or older
- Already receive the OAS pension
- Live in Canada
- Have annual net income (excluding OAS) below the income threshold
Unlike OAS — which is a universal pension paid to nearly all Canadians who have lived here long enough — GIS is targeted specifically at seniors with limited income. Its purpose is to ensure that low-income seniors have a meaningful income floor, even without a workplace pension or significant savings.
GIS is not taxable. It does not appear on your T4A and does not affect your income tax return. However, it is income-tested, meaning other income sources reduce it.
2026 GIS maximum monthly amounts
These maximums apply when you have no income other than OAS. Amounts are indexed quarterly for inflation alongside the OAS pension. The maximum amounts are not guaranteed — your actual payment depends on your income.
| Situation | Maximum monthly GIS | Maximum annual GIS | Income threshold |
|---|---|---|---|
| Single, widowed, or divorced | $1,123.17 | $13,478 | Less than $22,800 |
| Spouse/partner receives full OAS pension | $676.09 each | $8,113 each | Less than $30,096 combined |
| Spouse/partner receives the Allowance | $676.09 each | $8,113 each | Less than $42,144 combined |
| Spouse/partner does not receive OAS or Allowance | $1,123.17 | $13,478 | Less than $54,624 combined |
How GIS is calculated
GIS is reduced as your income rises. The amount depends on your marital status and your income (or combined household income) from the prior year. GIS reaches $0 at the income threshold for your situation — $22,800 for a single person, $30,096 combined for a couple where both receive OAS.
The income used is your prior-year net income from your T1 tax return, excluding your OAS pension. This includes CPP/QPP, RRSP/RRIF withdrawals, workplace pension, rental income, interest, and dividends. TFSA withdrawals are not counted.
Employment income has a partial exemption — contact Service Canada or visit Canada.ca for the current exemption amounts.
Results from this calculator are estimates. For a precise entitlement figure, contact Service Canada at 1-800-277-9914.
What counts as income for GIS?
The GIS income test uses your prior-year net income from line 23600 of your T1 tax return, minus your OAS pension. Not all money you receive counts.
Counts as income (reduces GIS):
- CPP / QPP pension
- RRSP withdrawals
- RRIF withdrawals (mandatory and voluntary)
- Workplace pension income
- Rental income
- Interest and dividend income
- Capital gains (taxable portion only)
- Foreign pension income
- Most employment insurance benefits
Does NOT count as income (GIS-exempt):
- Your OAS pension (deliberately excluded)
- GIS payments themselves
- TFSA withdrawals
- GST/HST credit
- Workers’ compensation payments
- Social assistance / provincial top-ups (in most cases)
- Employment and self-employment income has a partial exemption (contact Service Canada for current amounts)
The TFSA exclusion is the most strategically important item on this list. TFSA withdrawals are not counted as income for any income-testing purpose — not for GIS, not for OAS clawback, not for income tax. For low-income seniors, this makes the TFSA the single most valuable registered account.
TFSA vs. RRSP: the most important GIS planning decision
For seniors who qualify or may qualify for GIS, the choice of which registered account to draw from matters significantly.
| RRSP/RRIF withdrawal | TFSA withdrawal | |
|---|---|---|
| Counted as GIS income? | Yes — fully | No |
| Income tax on withdrawal | Yes (taxable) | No |
RRSP/RRIF withdrawals count as income and will reduce your GIS. TFSA withdrawals are not counted as income for any income-testing purpose — not for GIS, not for OAS clawback, not for income tax. For low-income seniors, this makes the TFSA the single most valuable registered account.
This is why the conventional wisdom to “convert RRSP to RRIF and draw down gradually” may be wrong for low-income seniors. If you have RRSP assets and may qualify for GIS, consider:
- Drawing down RRSP before age 65 (before GIS eligibility begins), accepting the tax cost in lower-income years
- Converting to RRIF and taking minimum withdrawals only, to minimize annual income
- Prioritizing TFSA contributions throughout working years if low retirement income is anticipated
- Spreading RRIF withdrawals over more years to avoid large annual spikes that eliminate GIS
The RRIF calculator can help you model different drawdown scenarios and see the GIS impact.
How to apply for GIS
In most cases, GIS is automatic — you do not need a separate application if you already receive OAS and file your taxes on time.
| Step | Details |
|---|---|
| Apply for OAS | Do this when you turn 65. GIS eligibility is assessed at the same time. |
| File your income tax return | Service Canada uses your prior-year T1 to calculate and renew GIS each July. |
| Miss a year of filing? | GIS may be suspended. File immediately to restore payments. |
| Missed GIS when first eligible? | Retroactive GIS is available for up to 11 months. Contact Service Canada. |
| Service Canada contact | 1-800-277-9914 |
Annual renewal: Every July, GIS is recalculated based on your prior-year tax return. If your income was higher last year than expected (due to a large RRIF withdrawal, property sale, or one-time income), your GIS will be lower for the July–June payment period. If your income was unusually high last year but will be lower this year, you can apply to have GIS based on your estimated current-year income.
If you do not file your tax return, Service Canada cannot verify your income and will suspend GIS payments until your return is processed. Filing on time — even if you owe zero tax — is the single most important thing you can do to ensure uninterrupted payments.
GIS payment dates 2026
GIS is paid on the same date as OAS — the third-last business day of each month. For the complete 2026 schedule, see GIS and OAS payment dates.
| Month | 2026 payment date |
|---|---|
| January | January 28 |
| February | February 25 |
| March | March 27 |
| April | April 28 |
| May | May 27 |
| June | June 26 |
| July | July 29 |
| August | August 27 |
| September | September 25 |
| October | October 28 |
| November | November 26 |
| December | December 22 |
The Allowance for spouses aged 60–64
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.
Like GIS, the Allowance is non-taxable. Unlike GIS, it is not automatic — you must apply through Service Canada. If your spouse already receives GIS, ask about the Allowance when you contact Service Canada, as many eligible partners are unaware of it. Contact Service Canada at 1-800-277-9914 for current Allowance amounts and income thresholds.
There is also a Survivor Allowance for widowed Canadians aged 60–64 who have not remarried. Contact Service Canada for current Survivor Allowance amounts.