Benefits Guide
Guaranteed Income Supplement (GIS) 2026: How Seniors Can Increase Their Income
Quick answer: The Guaranteed Income Supplement is a tax-free monthly payment for low-income seniors who are receiving OAS. It's designed to ensure that seniors who have little or no other income beyond OAS still receive a livable amount from the government.
Guaranteed Income Supplement (GIS) 2026: How Seniors Can Increase Their Income
If you're a senior receiving Old Age Security (OAS) and your income is low, there's a significant monthly payment you may be missing: the Guaranteed Income Supplement (GIS). For the lowest-income seniors, GIS can nearly double their government pension income — yet it remains one of the most under-claimed benefits in Canada. Understanding GIS eligibility in Canada in 2026 is critical because the rules around income calculation, spousal situations, and the application process catch many people off guard. This guide explains who qualifies, how much you can receive, what income counts (and what doesn't), and how to make sure you're getting it.
Key facts
See how much GIS you could receive
Calculate your Guaranteed Income Supplement and other senior benefits.
Calculate My Benefits- Tax-free — doesn't count as taxable income
- Available to OAS recipients with low income
- Income-tested — the amount decreases as your income rises (excluding OAS)
- Must be renewed annually by filing your tax return
- Indexed quarterly (same as OAS)
Who Qualifies for GIS?
You may qualify if you meet all of the following:
- You are 65 years or older
- You are receiving OAS (you must be an OAS recipient — you can't get GIS without OAS)
- You are a resident of Canada
- Your annual income (excluding OAS) is below the GIS income threshold
Income Thresholds (2026)
The GIS income thresholds for January–March 2026 are:
| Situation | Maximum Annual Income (Excluding OAS) |
|---|---|
| Single, widowed, or divorced | ~$21,624 |
| Spouse/partner receives full OAS | ~$28,560 (combined income) |
| Spouse/partner receives no OAS or Allowance | ~$51,840 (combined income) |
If your income (or combined income, for couples) is below these thresholds, you qualify for at least some GIS. The lower your income, the higher your GIS payment. What counts as income for GIS? The GIS uses your income excluding OAS payments. It includes: CPP/QPP, employment income, self-employment income, investment income, rental income, RRSP/RRIF withdrawals, and private pensions. It does not include: OAS, GST/HST credit, CCB, GIS itself, or TFSA withdrawals.
How Much Can You Receive?
Maximum Monthly GIS (January–March 2026)
| Situation | Maximum Monthly GIS |
|---|---|
| Single, widowed, or divorced | $1,086.88 |
| Spouse/partner receives full OAS | $654.23 (each) |
| Spouse/partner receives no OAS/Allowance | $1,086.88 |
| Spouse/partner receives Allowance | $654.23 |
Combined OAS + GIS for a Single Senior
A single senior with no other income would receive:
- OAS: $727.67/month
- GIS: $1,086.88/month
- Total: $1,814.55/month (~$21,775/year)
- Plus GST/HST credit, OTB (in Ontario), and any other provincial benefits — potentially bringing the total to over $24,000/year.
How GIS Phases Out
For every $2 of income you earn (excluding OAS), your GIS is reduced by $1. This is a 50% effective clawback rate — which means even small amounts of income significantly reduce your GIS. Example: A single senior receives $3,000/year in CPP. GIS reduction: $3,000 ÷ 2 = $1,500/year ($125/month) Monthly GIS: $1,086.88 – $125 = ~$962/month Employment income exemption: If you have employment or self-employment income, the first $5,000 is fully exempt from the GIS calculation, and the next $10,000 is exempt at 50%. This means up to $5,000 in work income doesn't reduce your GIS at all, and the next $10,000 only reduces it by half.
Could you qualify for the GIS?
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How to Apply for GIS
Automatic Renewal
If you're already receiving GIS and you file your tax return each year, your GIS is automatically renewed. The CRA sends your income information to Service Canada, which recalculates your GIS for the upcoming year. You don't need to reapply. First-Time Application
If you've never received GIS:
- Apply online through My Service Canada Account, or
- Mail the application — ISP-3025 (Statement of Income for GIS) along with your tax return information
- You can apply at the same time as your OAS application, or separately if you're already receiving OAS.
- Critical: File Your Tax Return Every Year
This is the single most important thing for GIS recipients. If you don't file your tax return by April 30, your GIS payments will stop in July. They won't resume until your return is filed and assessed. Every year, thousands of seniors lose months of GIS payments simply because they didn't file. Even if you had zero income — file a nil return. It takes 10 minutes and protects over $13,000/year in GIS payments. File your 2025 taxes by April 30, 2026 to keep benefits
Strategies to Maximise Your GIS
Because GIS phases out at 50% of income, reducing your counted income by even small amounts can make a meaningful difference: Use TFSA instead of RRSP/RRIF. RRSP/RRIF withdrawals count as income for GIS. TFSA withdrawals do not. If you're approaching 65 and expect to rely on GIS, consider drawing from TFSA first. Take advantage of the employment income exemption. Working part-time? Your first $5,000 in employment income doesn't reduce GIS at all. This is literally free money — the government is encouraging low-income seniors to work without penalty. Pension income splitting. If your spouse has higher pension income, splitting it can reduce the higher-income partner's counted income and potentially increase GIS. Don't defer OAS if you need GIS. You can't receive GIS without receiving OAS. If you defer OAS to age 70, you lose GIS for those 5 years — which may cost more than the deferral gain.
Real-Life Examples
Example 1 — Single Senior With Only CPP
Dorothy is 72 and lives in Saskatoon. Her only income is CPP ($650/month = $7,800/year). She's never worked in a high-paying job and has no private savings.
GIS calculation
- Income for GIS purposes: $7,800 (CPP only; OAS excluded)
- GIS reduction: $7,800 ÷ 2 = $3,900/year
- Maximum annual GIS: $1,086.88 × 12 = $13,043
- Estimated annual GIS: $13,043 – $3,900 = $9,143 (~$762/month)
- Dorothy's monthly government income:
- OAS: $727.67
- GIS: ~$762
- CPP: $650
- Total: ~$2,140/month (~$25,680/year)
Plus GST/HST credit and any provincial benefits. Dorothy lives simply but her basic needs are covered entirely by government programs. GST/HST Credit Eligibility 2026
Example 2 — Couple Where One Spouse Has Private Pension
Frank (68) and Maria (66) live in Brampton. Frank receives a company pension of $12,000/year plus CPP of $8,000. Maria has only CPP of $4,000/year. Both receive full OAS. Combined income for GIS (excluding OAS): $12,000 + $8,000 + $4,000 = $24,000 Their combined income is below the couple threshold of ~$28,560, so they qualify for GIS — but at a reduced amount. GIS reduction: $24,000 ÷ 2 = $12,000/year reduction to be split Combined maximum GIS (couple): $654.23 × 2 × 12 = $15,702/year Estimated combined GIS: $15,702 – $12,000 = ~$3,702/year (~$154/month each) Even with $24,000 in combined income, Frank and Maria receive an additional $3,700/year in GIS. Many couples in this income range don't realise they qualify. Old Age Security eligibility
What to Do Next
File your 2025 tax return before April 30, 2026. This is non-negotiable if you receive GIS. Missing the deadline means GIS stops in July. File your 2025 taxes by April 30, 2026 to keep benefits Apply for GIS if you haven't already. If you're 65+ and receiving OAS with low income, apply online through My Service Canada Account or by mail (Form ISP-3025).
Review your income sources. Consider whether shifting from RRSP/RRIF to TFSA withdrawals could increase your GIS.
Use Benefit Check to see your combined OAS + GIS + GST/HST credit + provincial benefits estimate.
Senior on a low income?
You may qualify for more than you think. Check your eligibility for GIS, OAS, GST/HST credit, OTB, and more — free estimate.
FAQ
Is GIS taxable?+
No. GIS is completely tax-free. It doesn't appear as taxable income on your return and doesn't affect your OAS clawback calculation.
Can I receive GIS while working?+
Yes. If you're 65+ and receiving OAS, you can work and still receive GIS. The employment income exemption protects your first $5,000 of employment income from any GIS reduction, and the next $10,000 is only counted at 50%.
What happens if I don't file my tax return?+
Your GIS payments will stop in July. Service Canada uses your tax return to determine your income each year. No return = no income data = no GIS. File even if you had zero income.
My spouse is under 65. Can they receive anything?+
If your spouse is 60–64 and you receive OAS + GIS, your spouse may qualify for the Allowance — a separate benefit for low-income spouses of GIS recipients. The Allowance is also income-tested and stops when the younger spouse turns 65 (at which point they apply for their own OAS + GIS).
Does RRIF income count for GIS?+
Yes. Mandatory RRIF withdrawals count as income for GIS purposes and will reduce your GIS. This is why financial advisors often recommend drawing down RRSPs before age 65 if you expect to rely on GIS — converting to a TFSA where possible to shelter income from the GIS calculation.
