The Guaranteed Income Supplement (GIS) is one of Canada’s most valuable retirement benefits as well as 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
- You are a Canadian citizen or legal resident
- Have income (excluding OAS) below the income threshold based on your marital status
- Not currently under a sponsorship agreement
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 and your actual payment depends on your income.
| Situation | Maximum monthly GIS | Income threshold |
|---|---|---|
| Single, widowed, or divorced | $1,123.17 | Less than $22,800 |
| Spouse/partner receives full OAS pension | $676.09 each | Less than $30,096 combined |
| Spouse/partner receives the Allowance | $676.09 each | Less than $42,144 combined |
| Spouse/partner does not receive OAS or Allowance | $1,123.17 | 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 payment amounts are revisited based on cost of living increases each January, April, July and October at which point pension amounts are increased.
Since GIS is calculated based on your prior year income you can estimate your benefit amount by looking at the income threhold for your marital status and situation and include income reduction based on GIS generally decreasing by $0.50 for every $1.00 of other income.
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
The TFSA exclusion is the most strategically important item on this list. TFSA withdrawals are not counted as income for any income-testing purpose for GIS, not for OAS clawback, not for income tax. For low-income seniors, this makes the TFSA a very 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 withdrawals count as income which will reduce your GIS if over the threshold.
| RRSP/RRIF withdrawal | TFSA withdrawal | |
|---|---|---|
| Counted as GIS income? | Yes — fully | No |
| Income tax on withdrawal | Yes (taxable) | No |
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 and you do not need a separate application if you already receive OAS and file your taxes on time. You should receive a notice from Service Canada a month after your 64th birthday notifying you that you can be enrolled automatically. If this notice is not received then you should check to see if you should submit an application.
| 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. |
| 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. This 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 which is 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 and 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.