Old Age Security (OAS) and the Guaranteed Income Supplement (GIS) are both paid by Service Canada, in the same monthly deposit, but they work very differently. OAS goes to almost everyone who has lived in Canada long enough. The GIS is only for OAS recipients with a low income.
Side by side
| OAS | GIS | |
|---|---|---|
| Who gets it | Age 65+, at least 10 years in Canada after 18 | OAS recipients living in Canada with income below the limit |
| Depends on income? | Only at high incomes: the clawback starts above $93,454 of net income (2025 income) | Yes, from the first dollar: the single GIS ends at $23,112 (2025 income, for October to December 2026) |
| Maximum, October to December 2026 | $762.50 a month (65 to 74), $838.75 (75+) | $1,138.90 a month (single), $685.56 each (couple on OAS) |
| Taxable? | Yes | No |
| Can you defer it? | Yes, up to 70, for 0.6% more per month | No, and no GIS is paid while OAS is deferred |
| Rises at 75? | Yes, by 10% | No |
| Paid outside Canada? | After 20 years in Canada after 18 | No; stops after 6 months away |
| Renewed each year? | No | Yes, each July from your tax return |
Sources: Service Canada, OAS payment amounts; GIS eligibility.
How income affects each
OAS is reduced only by the recovery tax, often called the clawback: 15% of net income above $93,454 (2025 income). See the OAS clawback.
The GIS is reduced by almost any income except OAS, the GIS itself and TFSA withdrawals. For a single person it falls by 50 cents per dollar of income over most of the range, and about 75 cents in the band where the GIS top-up is also reduced. See how much can I earn on GIS.
The two tests use different income. OAS isn’t counted for the GIS. The GIS isn’t taxed, but it is part of your net income on the tax return (line 14600, deducted again at line 25000), so it can affect credits based on net income.
How they add up
For a single person aged 65 to 74, with CPP as their only other income:
| Annual CPP | OAS a month | GIS a month | CPP a month | Total a month |
|---|---|---|---|---|
| $0 | $762.50 | $1,138.90 | $0 | $1,901.40 |
| $6,000 | $762.50 | $805.90 | $500 | $2,068.40 |
| $9,600 | $762.50 | $580.90 | $800 | $2,143.40 |
| $14,400 | $762.50 | $362.49 | $1,200 | $2,324.99 |
GIS from ESDC Table 1, October to December 2026.
Applying
Service Canada tries to enrol you in both automatically. If you haven’t had a letter a month after your 64th birthday, contact it. You can apply for both at once with form ISP-3550, or for the GIS alone with ISP-3025. See how to apply for the GIS and how and when to apply for OAS.
Deferring OAS when you’d get the GIS
Delaying OAS raises it by 0.6% a month, but the GIS can’t be deferred: while OAS is deferred you get no GIS, and the GIS you give up isn’t made up later. For someone who would qualify for the GIS, starting OAS at 65 usually pays more. The OAS deferral page works through the numbers.
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: Old Age Security - Do you qualify
- Government of Canada: Old Age Security pension recovery tax
- Government of Canada: Old Age Security - When to start your retirement pension
- Government of Canada: Old Age Security - While receiving OAS
- Government of Canada: Old Age Security (OAS)
- Government of Canada: Old Age Security - Apply, delay, or change your start date
- Government of Canada: Guaranteed Income Supplement - Apply