What Is the Guaranteed Income Supplement?
The Guaranteed Income Supplement (GIS) is a non-taxable monthly benefit added on top of OAS for low-income seniors living in Canada. Unlike OAS, GIS is not taxable — every dollar you receive is yours to keep. GIS is income-tested, meaning the amount you receive depends on your annual income (excluding OAS payments themselves). The lower your income, the higher your GIS benefit, up to the maximum monthly amount.
For 2026, the maximum monthly GIS for a single senior is $1,086.88. For a couple where both receive OAS, each partner can receive up to $654.23 per month. GIS is adjusted quarterly for inflation, just like OAS. To receive GIS, you must already be receiving OAS and live in Canada.
How GIS Is Calculated
GIS is reduced by 50 cents for every dollar of income you have beyond OAS. This means for every $2 of other income — from RRIF withdrawals, CPP, pension, employment, or investment income — your GIS is reduced by $1. Certain income sources do not count against GIS: TFSA withdrawals, the first $5,000 of employment or self-employment income (and 50% of employment income between $5,000 and $15,000), and the Registered Disability Savings Plan (RDSP) payments.
Proactive Enrolment and Retroactive Payments
Since 2020, Service Canada automatically enrols most eligible seniors in GIS based on their tax return. However, if you did not file taxes in a given year, you may not be automatically enrolled and could miss payments. Always file your taxes — even if you have little or no income — to ensure GIS payments flow automatically. If you were eligible but missed GIS, you can receive up to 11 months of retroactive payments by contacting Service Canada promptly.
Frequently Asked Questions
What income is excluded from GIS calculations?
Several income sources do not reduce your GIS: TFSA withdrawals (the most powerful GIS-friendly income source), the first $5,000 of employment or self-employment income, 50% of employment income between $5,000 and $15,000, RDSP payments, and certain provincial supplements. This is why drawing down a TFSA in retirement is especially valuable for low-income seniors — every dollar from a TFSA preserves more GIS than the same dollar from an RRIF or CPP.
Does GIS affect my provincial benefits?
Yes, receiving GIS often unlocks additional provincial benefits. Most provinces offer supplementary income programs for GIS recipients — including reduced prescription drug costs, property tax credits, and energy bill assistance. The specific programs vary significantly by province. In Ontario, for example, GIS recipients may qualify for the Guaranteed Annual Income System (GAINS) supplement. Always check your provincial government's website for seniors' benefits linked to GIS eligibility.
What happens to GIS if I leave Canada temporarily?
GIS stops after you have been outside Canada for more than 6 months. Unlike OAS, GIS cannot be paid to non-residents. If you plan to spend extended time outside Canada, be aware that your GIS will be suspended after 6 months abroad. It restarts when you return to Canada and notify Service Canada. This is an important consideration for snowbirds and retirees who split time between Canada and warmer climates.
Can I receive GIS if my spouse has higher income?
GIS for couples is based on combined household income. If one spouse has high income — say from a defined benefit pension — it reduces both partners' GIS entitlement even if the other spouse has no income. This is different from the OAS clawback, which is individual. For couples where income is very unequal, spousal income splitting strategies and careful RRIF withdrawal planning can sometimes preserve more GIS by keeping combined income below key thresholds.
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