What is the GIS benefit in Canada?

The Guaranteed Income Supplement (GIS) is a monthly non-taxable benefit for low-income Old Age Security (OAS) recipients living in Canada. It provides up to $1,065 per month (2026) for single seniors, in addition to OAS.

How do I qualify for GIS?

To qualify for GIS you must be 65 or older, receiving OAS, living in Canada, and have an annual income below the threshold (approximately $21,624 for singles or $28,560 for couples in 2026). Income excludes OAS and GIS payments.

Do I need to apply for GIS every year?

No. If you file your taxes on time each year, your GIS is automatically renewed based on your tax return. If you don''t file taxes, you must submit a renewal form to continue receiving GIS.

Do TFSA withdrawals affect GIS eligibility?

No. TFSA withdrawals are not counted as income for GIS purposes, making the TFSA the best retirement savings vehicle for low-income seniors. RRSP/RRIF withdrawals, CPP, and pension income all count as income and can reduce or eliminate GIS. Planning retirement savings in a TFSA instead of an RRSP can preserve thousands in annual GIS payments.

Can I receive GIS if I am married or common-law?

Yes, but the income threshold and payment amount differ. Couples have a combined income threshold of approximately $28,560 (2026). The maximum GIS for a married/common-law senior is lower than for singles — about $641/month. Both spouses must be receiving OAS, and the combined household income determines eligibility and amount.

How to Apply for GIS Canada 2026: Up to $1,065/Month for Low-Income Seniors

GIS at a Glance

Feature	Details
Maximum monthly payment (single)	~$1,065 (2026)
Maximum monthly payment (couple, both receiving OAS)	~$641 each
Taxable	❌ No
Income tested	✅ Yes
Paid with OAS	✅ Yes, same payment
Automatic renewal	✅ If you file taxes

Eligibility Requirements

Requirement	Details
Age	65 or older
Receiving OAS	Must be approved for Old Age Security
Residence	Living in Canada
Income	Below GIS income threshold
Citizenship	Canadian citizen or legal resident

Income Thresholds (2026 Approximate)

Marital Status	Annual Income Limit
Single, widowed, divorced	~$21,624
Couple (both receiving OAS)	~$28,560 combined
Couple (one receiving OAS)	~$51,840 combined

Income includes: Employment, pensions, RRIF withdrawals, investment income, CPP.

Income excludes: OAS, GIS, workers’ compensation, social assistance.

GIS Payment Amounts

Annual Income (Single)	Monthly GIS (Approximate)
$0	$1,065 (maximum)
$5,000	$850
$10,000	$600
$15,000	$350
$20,000	$100
$21,624+	$0

GIS decreases by $1 for every $2 of income over the exemption amount.

How to Apply

Step 1: Confirm OAS Eligibility

You must be receiving or approved for Old Age Security before GIS.

Step 2: Check if Auto-Enrolled

If Service Canada has your income information (from filed taxes), you may be automatically enrolled when you turn 65.

Step 3: Apply if Not Auto-Enrolled

Download Form ISP-3025 (Application for GIS) from canada.ca
Complete the form
Attach proof of income (if not filing taxes)
Mail to Service Canada

Step 4: Annual Renewal

If you file taxes: Automatic renewal each July
If you don’t file taxes: Submit renewal form ISP-3025 by June 30

GIS + OAS Combined Income

Income Level	OAS (approx)	GIS (approx)	Total Monthly
$0 income	$727	$1,065	$1,792
$5,000 income	$727	$850	$1,577
$10,000 income	$727	$600	$1,327
$21,624+ income	$727	$0	$727

GIS Top-Up: Allowance for Spouses

Benefit	Who Qualifies	Maximum Monthly
Allowance	Spouse of GIS recipient, age 60-64	~$1,354
Allowance for Survivor	Widowed, age 60-64	~$1,614

These bridge benefits help low-income spouses before they qualify for OAS at 65.

Tips to Maximize GIS

Strategy	Impact
Minimize RRIF withdrawals	Lower income = higher GIS
Use TFSA over RRSP in retirement	TFSA withdrawals don’t count as income
Delay CPP to 70	Higher CPP later, more GIS-eligible years
Split pension income	May lower one spouse into GIS range

What happens if you do not file your taxes

GIS is renewed automatically each year when you file your income tax return. CRA uses your previous year’s net income to determine your GIS amount for the next payment period (July–June).

If you do not file taxes:

Your GIS will stop in July (the start of the new benefit year)
You must file a return or submit a Statement of Estimated Income to restart it
GIS is retroactive for up to 11 months — you can recover missed payments if you file late

If your income drops significantly mid-year (e.g., you retire, stop receiving RRIF income, or your spouse passes away), do not wait until tax filing. File a Statement of Estimated Income (ISP-3041 form) with Service Canada. This allows GIS to be adjusted based on your current-year estimate rather than last year’s income — payments can increase within 2–3 months.

GIS when moving to a long-term care home

If you move into a long-term care (LTC) home or a residential care facility, GIS treatment changes:

If the province pays your LTC costs (subsidized), your OAS + GIS may be reduced based on what the province provides
GIS continues if you remain in Canada, even in LTC
If a spouse remains at home while one partner enters LTC, the couple’s combined income is still used for both OAS and GIS calculations — this may entitle the at-home spouse to a higher individual GIS benefit if their income is very low

Retroactive GIS payments

If you were eligible for GIS in prior years but did not receive it, you can receive retroactive payments:

Situation	Retroactive eligibility
Did not apply when first eligible	Back-dated to when you became eligible (max 11 months retroactive)
Did not file taxes and GIS stopped	Reinstated from when you became eligible again upon filing
Moved to Canada mid-year	GIS from the month after your OAS approval

To request retroactive GIS, contact Service Canada at 1-800-277-9914. They will review your income history and issue any missed payments.