For a married or common-law couple, the Guaranteed Income Supplement uses the couple’s combined income from the previous calendar year, leaving out OAS and the GIS. Which table applies depends on what your spouse receives. This page covers each situation, with amounts from Service Canada’s tables for October to December 2026; the GIS calculator handles all of them.
The three couple situations
| Your spouse or partner | Your maximum GIS a month | GIS stops at a combined income of |
|---|---|---|
| Receives the full OAS | $685.56 (each of you can get it) | $30,528 |
| Receives the Allowance (aged 60 to 64) | $685.56 | $42,768 |
| Receives neither OAS nor the Allowance | $1,138.90 | $55,392 |
Source: Service Canada, GIS eligibility, October to December 2026.
Combined income is both spouses’ income added together: CPP, pensions, RRSP and RRIF withdrawals, investment and rental income, and employment income after each person’s own exemption (the first $5,000 and 50% of the next $10,000). OAS, the GIS, the Allowance and TFSA withdrawals don’t count. The how much can I earn on GIS page has the full list.
Both spouses receive OAS
Each spouse gets their own GIS, from the same combined income. Each spouse’s GIS falls by about 25 cents per dollar of combined income, so the couple loses about 50 cents per dollar together (more in the lower band where the GIS top-up is also reduced).
| Combined income | GIS each, per month | GIS for the couple, per month |
|---|---|---|
| $0 | $685.56 | $1,371.12 |
| $10,000 | $427.57 | $855.14 |
| $14,400 | $335.57 | $671.14 |
| $20,000 | $219.57 | $439.14 |
| $25,000 | $115.57 | $231.14 |
| $30,528 or more | $0 | $0 |
Source: ESDC, Table of amounts, Table 2, October to December 2026.
Example. One spouse has $9,600 of CPP and the other $4,800, so combined income is $14,400. Each receives $335.57 of GIS a month on top of OAS of $762.50 (at 65 to 74), and the couple’s monthly income is $3,396.14 including the $1,200 of CPP.
If one spouse’s OAS is a partial pension, that spouse’s GIS is increased by the amount their OAS falls short of the full pension (Old Age Security Act, s. 12(5)).
Your spouse receives the Allowance
If your spouse is 60 to 64 and you receive OAS and are eligible for the GIS, your spouse may get the Allowance. The couple’s combined income sets both your GIS and their Allowance:
| Combined income | Your GIS a month | Spouse’s Allowance a month |
|---|---|---|
| $0 | $685.56 | $1,448.06 |
| $8,500 | $639.56 | $871.06 |
| $15,000 | $578.57 | $578.57 |
| $25,000 | $370.57 | $370.57 |
| $35,000 | $262.92 | $161.57 |
| $42,768 or more | $0 | $0 |
Source: ESDC Table 4, October to December 2026.
At low incomes the Allowance falls first and fastest; the GIS for the older spouse falls later.
Your spouse receives neither OAS nor the Allowance
This covers a spouse under 60, or one who doesn’t qualify for OAS or the Allowance. Only you receive the GIS, up to the single maximum of $1,138.90, and your spouse’s income still counts in the combined total. The income limit is higher, $55,392.
| Combined income | Your GIS a month |
|---|---|
| $0 | $1,138.90 |
| $10,000 | $1,059.90 |
| $20,000 | $747.90 |
| $30,000 | $528.49 |
| $40,000 | $320.49 |
| $55,392 or more | $0 |
Source: ESDC Table 3, October to December 2026.
Example. You are 66 with $10,800 of CPP. Your spouse is 62 and earns $28,000. Their counted earnings are $18,000 after the maximum $10,000 exemption, so combined income is $28,800. Your GIS is $553.49 a month. If your spouse qualifies for the Allowance, the Allowance table applies instead: your GIS would be $290.57 and your spouse’s Allowance $290.57.
Living apart for reasons beyond your control
If you and your spouse live apart because of circumstances you can’t control, most often one of you moving into long-term care, you can ask Service Canada to treat each of you as single, so each GIS is based on that person’s own income. Use the Statement: Spouses or Common-law Partners Living Apart for Reasons beyond their Control (ISP-3040). Source: Service Canada, GIS: receiving your benefit.
When a spouse dies or you separate
Tell Service Canada. After a spouse’s death your GIS moves to the single table, and a surviving spouse aged 60 to 64 who was getting the Allowance is moved to the Allowance for the Survivor. After a separation, each of you is assessed on your own income.
Pension income splitting
Pension income splitting (form T1032) lets you move up to half of eligible pension income to your spouse’s tax return. It doesn’t change the GIS: the couple tables use combined income, and splitting only moves income between the two of you, so the total stays the same.
| Effect | Assessed on | Changed by splitting? |
|---|---|---|
| GIS for a couple | Combined income | No |
| Income tax | Each spouse’s own income | Often lowered |
| OAS clawback | Each spouse’s own net income | Can be lowered |
| Age amount and other credits tested on your own income | Each spouse’s own income | Can change |
The one exception is when you are assessed as individuals because you live apart for reasons beyond your control; then income split to a spouse counts on that spouse’s side. The pension income splitting page covers which income qualifies and how to elect.
Related pages
Sources
The figures and rules on this page come from these sources, last checked against them on September 29, 2026. How we check facts.
- Government of Canada: Old Age Security payment amounts
- Government of Canada: GIS: Allowance - Do you qualify
- Government of Canada: GIS: Allowance - Apply
- Government of Canada: Old Age Security pension recovery tax
- Government of Canada: Guaranteed Income Supplement - Receiving your benefit