GIS Calculator (Guaranteed Income Supplement)
The GIS provides additional income to low-income seniors receiving OAS.
2026 GIS Maximum Amounts
| Situation |
Maximum Monthly |
Maximum Annual |
| Single, widowed, divorced |
$1,086.88 |
$13,043 |
| Spouse receives full OAS |
$654.23 |
$7,851 |
| Spouse receives no OAS/GIS |
$1,086.88 |
$13,043 |
| Spouse receives Allowance |
$654.23 |
$7,851 |
GIS Income Thresholds 2026
GIS is reduced as income increases:
| Situation |
GIS Eliminated At |
| Single |
~$21,624/year income |
| Couple (both OAS) |
~$28,560/year combined |
| Couple (one non-OAS spouse) |
~$51,840/year combined |
GIS for Single Seniors
| 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 |
Approximate — GIS reduced by $0.50 for each $1 of income
GIS for Couples (Both Receiving OAS)
| 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 OAS + GIS Income
Single Senior (Full OAS + GIS)
| 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 |
What Counts as Income for GIS
| Included |
Not Included |
| CPP/QPP benefits |
OAS pension |
| Employment income |
GIS itself |
| RRSP/RRIF withdrawals |
TFSA withdrawals |
| Pension income |
GST/HST credit |
| Investment income |
Workers compensation |
| Rental income |
Social assistance |
| Capital gains |
Tax-free portion of capital gains |
| Foreign pensions |
First $5,000 employment (partial) |
Employment Income Exemption
GIS recipients can earn some employment income without full clawback:
| Employment Income |
Exemption |
| First $5,000 |
Fully exempt |
| $5,001 - $15,000 |
50% exempt |
| Over $15,000 |
Fully counted |
TFSA vs RRSP for GIS
This is critical for low-income seniors:
| Scenario |
RRSP |
TFSA |
| $10,000 withdrawal |
Counts as income |
Not counted |
| GIS reduction |
~$5,000 less GIS |
$0 GIS impact |
| Effective cost |
RRSP withdrawal loses GIS |
TFSA preserves GIS |
A low-income senior withdrawing $10,000 from RRSP loses ~$5,000 in GIS — an effective 50% penalty on top of income tax.
GIS Application
| Requirement |
Details |
| Age |
65+ |
| Residence |
Must live in Canada |
| OAS |
Must receive OAS |
| Application |
Automatic if filed taxes |
| Renewal |
Annual (based on tax return) |
GIS Payment Dates 2026
Same as OAS payment dates:
| Month |
Payment Date |
| January |
January 29 |
| February |
February 26 |
| March |
March 27 |
| April |
April 28 |
| May |
May 28 |
| June |
June 26 |
Allowance for Spouse (60-64)
If you’re 60-64 and your spouse receives OAS + GIS:
| Combined Income |
Monthly Allowance |
| $0 |
$1,381.90 |
| $10,000 |
$965.23 |
| $20,000 |
$548.56 |
| $36,048+ |
$0 |
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