What Is the Allowance?
The Allowance is a non-taxable federal benefit paid to Canadians aged 60 to 64 whose spouse or common-law partner currently receives the Guaranteed Income Supplement (GIS). It fills a gap in the retirement income system: the older partner qualifies for OAS and GIS at 65, but the younger partner must wait. During that window, the younger partner’s household income can drop significantly.
The Allowance bridges that gap by providing a monthly payment until the recipient turns 65, at which point they apply for OAS and GIS in their own right.
The Allowance is administered by Service Canada and funded from general tax revenue — the same source as OAS and GIS.
2026 Maximum Allowance Amounts
The Allowance is calculated as a combination of the maximum OAS amount plus an adjusted GIS amount for the recipient’s household situation. Amounts are updated quarterly for inflation alongside OAS and GIS.
| Benefit | Maximum Monthly (2026) | Annual |
|---|---|---|
| Allowance (spouse of GIS recipient) | ~$1,382 | ~$16,584 |
| Allowance for the Survivor | ~$1,647 | ~$19,764 |
Exact quarterly amounts are published on the Service Canada website. The figures above are based on the April–June 2026 quarter.
Combined household income with Allowance
If both the GIS-receiving partner (65+) and the Allowance-receiving partner (60–64) receive their respective maximum benefits, and both receive OAS (one) and Allowance (other):
| Benefit | Monthly |
|---|---|
| Partner A: OAS | $727.67 |
| Partner A: GIS (maximum for couple) | $654.23 |
| Partner B: Allowance | ~$1,382 |
| Household total | ~$2,764/month |
Eligibility Requirements
To receive the Allowance, you must meet all of the following:
| Requirement | Detail |
|---|---|
| Age | 60–64 years old |
| Residency | Canadian citizen or legal resident living in Canada |
| Spousal status | Married or common-law partner of an OAS/GIS recipient |
| Income | Combined household income below the threshold |
| Filing | Must file income taxes annually to maintain eligibility |
Important: the GIS link
The Allowance requires that your spouse or common-law partner currently receives GIS. If your partner’s income rises above the GIS cutoff and they lose GIS eligibility, you also lose Allowance eligibility — even if your own income hasn’t changed.
This makes the GIS planning decisions of the older partner directly relevant to the younger partner’s Allowance.
2026 Income Threshold
The Allowance phases out as combined household income rises. Once combined income exceeds the threshold, the Allowance is eliminated entirely.
| Situation | 2026 Income Cutoff (Combined, Approx.) |
|---|---|
| Allowance (spouse receives GIS) | ~$38,736/year |
| Allowance for the Survivor | ~$27,552/year |
Income counted includes: CPP, workplace pensions, RRSP/RRIF withdrawals, investment income, rental income, and employment income above the exempt thresholds. TFSA withdrawals and OAS are not counted.
The Allowance for the Survivor
A separate but related benefit exists for low-income widows and widowers aged 60–64. The Allowance for the Survivor pays a higher maximum amount because the recipient is managing on a single household income after losing their partner.
| Feature | Allowance | Allowance for the Survivor |
|---|---|---|
| Age requirement | 60–64 | 60–64 |
| Partner must receive GIS? | Yes | No (partner has died) |
| Income cutoff (2026, approx.) | $38,736 combined | $27,552 individual |
| Maximum monthly (2026) | ~$1,382 | ~$1,647 |
The Allowance for the Survivor stops when the recipient turns 65 and applies for OAS and GIS.
What Happens at 65?
When the Allowance recipient turns 65, the Allowance stops automatically. At that point, they must apply for:
- OAS — based on their years of Canadian residency (full OAS at 40 years; partial OAS with 10+ years)
- GIS — if their income is low enough, based on their individual and household income
If the recipient has lived in Canada for fewer than 40 years, their OAS — and therefore their GIS — may be partial. See GIS eligibility for newcomers and immigrants for more.
How to Apply
The Allowance does not begin automatically. You must apply directly through Service Canada:
- Online: via My Service Canada Account
- By mail or in person: using the ISP-3008 application form
Apply before your 60th birthday if you meet the eligibility criteria, or as soon as your partner begins receiving GIS. Retroactive payments can be made for up to 11 months prior to the month of application.
Once approved, you must file your income tax return every year for automatic renewal. If you do not file, payments will stop — see GIS renewal and filing requirements for more.
Planning Implications
The Allowance adds a layer of complexity to retirement income planning for couples with an age gap:
- The older partner’s GIS planning directly affects the younger partner’s Allowance — if the older partner’s income rises above the GIS cutoff, both programs disappear
- Income from either partner counts in the combined household total used to calculate both GIS and Allowance
- RRIF and pension income from the 60–64-year-old partner reduce their Allowance at the same 50-cent clawback rate as GIS
- TFSA withdrawals by either partner do not count as income and are a key tool to supplement income without affecting benefits
For couples navigating both GIS and the Allowance, see GIS for couples: income calculations explained and pension income splitting and GIS.