GIS is a tax-free monthly payment for low-income seniors who receive Old Age Security. It can nearly double your government pension income. Up to $1,086 per month for single seniors in 2026. Many eligible seniors do not claim it because they do not know it exists.
GIS is one of the most under-claimed benefits in Canada. If you or someone you know is a senior with low income, check the eligibility requirements below. Service Canada estimates that tens of thousands of eligible seniors are not receiving GIS simply because they never applied or stopped filing taxes.
Who Qualifies
You are 65 or older
You live in Canada
You currently receive Old Age Security (OAS)
Your annual income is below the threshold for your situation (see table below)
Single, widowed, or divorcedMaximum annual income$22,512
Couple, both receive OASCombined annual income$29,712
Couple, spouse does not receive OASCombined annual income$53,952
OAS payments do not count as income for GIS. When calculating whether you are below the threshold, exclude your OAS pension. Include CPP, employment income, investment income, RRSP/RRIF withdrawals, and other pensions.
How Much You Get
If you have zero income (other than OAS), you receive the maximum GIS. As your income increases, GIS decreases by roughly 50 cents for every dollar of additional income. Here is how it works at different income levels for a single senior:
$0 income (other than OAS)Maximum GIS~$1,086/mo
$5,000 annual incomeGIS reduced by roughly half of $5,000~$878/mo
$10,000 annual income~$670/mo
$15,000 annual income~$460/mo
$20,000 annual income~$250/mo
$22,512+ annual incomeNo longer eligible$0
Amounts are approximate. Use the official GIS Benefits Estimator at canada.ca for your exact amount based on your personal income and marital status.
What Counts as Income
Counted as income (reduces your GIS):
• Canada Pension Plan (CPP) payments
• Employer pension income
• RRSP/RRIF withdrawals
• Investment income (interest, dividends, capital gains)
• Rental income
• Employment income above $5,000 (see exemption below)
• Foreign pension income
NOT counted as income:
• Old Age Security (OAS) pension payments
• GIS payments themselves
• TFSA withdrawals (this is a major planning advantage)
• GST/HST credit payments
• Ontario Trillium Benefit payments
• War veterans' disability pensions
Employment income exemption:
The first $5,000 of employment or self-employment income is completely excluded from GIS income calculations. Income between $5,000 and $10,000 is only partially counted (at 50%). This means you can earn up to $5,000 from a part-time job without any impact on your GIS.
TFSA vs RRSP planning tip: TFSA withdrawals do not count as income for GIS, but RRSP/RRIF withdrawals do. If you are a low-income senior approaching 65, consider converting RRSP savings to a TFSA before retirement (paying the tax now) to maximize your GIS later. This is one of the most powerful and least-known tax planning strategies for Canadian seniors.
How to Apply
If you were auto-enrolled in OAS:
You are also automatically enrolled in GIS. You do not need to apply separately. Your GIS amount is calculated based on your most recent tax return and starts with your first OAS payment.
If you applied for OAS manually:
You need to apply for GIS separately if you were not auto-enrolled. Apply through My Service Canada Account online, or mail Form ISP-3025 (Application for the Guaranteed Income Supplement) to Service Canada.
If you are already receiving OAS but not GIS:
Apply in writing by submitting Form ISP-3025 to Service Canada. You can also apply online through MSCA. Service Canada can backdate up to 11 months of GIS payments if you were eligible during that time.
File your taxes by April 30 every year. This is not optional for GIS recipients. If you do not file, Service Canada cannot recalculate your GIS and your payments will be suspended starting in July. File even if your income is zero. Many seniors lose months of GIS payments because they skipped filing a year they thought they did not need to.
The Full Stack: OAS + GIS + GAINS
A low-income Ontario senior with zero private income can receive all three of these programs at the same time. Here is what the combined monthly total looks like:
OAS pension (age 65-74)Federal, taxable$743.05
GIS maximum (single, zero income)Federal, tax-free~$1,086
Ontario GAINS supplementProvincial, automatic with GIS$87
Combined total (approximate)All three programs stacked~$1,916/mo
This is the maximum. Any income from CPP, employment, investments, or other sources reduces the GIS portion. OAS and GAINS amounts are unaffected by other income (until the OAS clawback threshold at ~$90,997).
The OAS Allowance (Ages 60-64)
If your spouse or common-law partner is 65+ and receives OAS and GIS, and you are between 60 and 64 with low income, you may qualify for the OAS Allowance. The maximum is $1,409.72 per month in 2026. Combined household income must be under $41,616.
A separate Allowance for the Survivor exists for widowed Canadians aged 60 to 64 with individual income under $30,312 per year. The maximum is $1,680.47 per month in 2026.
Both allowances stop the month after the recipient turns 65, at which point they apply for OAS and GIS in their own name.
Frequently Asked Questions
I did not know about GIS and missed years of payments. Can I get them back? +
Service Canada can backdate GIS payments for up to 11 months from the date you apply. Beyond that, missed payments are gone. If you believe you have been eligible for years without receiving GIS, apply immediately. Every month you wait is money you cannot recover.
My income dropped mid-year (job loss, spouse died). Can I get GIS sooner? +
Yes. If your income drops significantly during the year, you can ask Service Canada to estimate your GIS based on your current year's expected income instead of last year's. This is called a statement of estimated income. Contact Service Canada at 1-800-277-9914 to request this.
Does my RRSP/RRIF count as income for GIS? +
Yes. Any amount withdrawn from an RRSP or received as a RRIF payment counts as income for GIS. This is why financial planners recommend converting RRSP savings to a TFSA before age 65 if you expect to be low-income in retirement. TFSA withdrawals do not count as income for GIS.
Can I receive GIS if I leave Canada temporarily? +
You can leave Canada for up to 6 months and continue receiving GIS. If you are outside Canada for more than 6 months, GIS payments stop and resume only when you return. OAS continues regardless of where you live, but GIS requires you to live in Canada.
I am getting CPP and my income is low. Am I eligible for GIS? +
Possibly. CPP counts as income for GIS, so receiving CPP reduces the GIS you are eligible for. But many CPP recipients still qualify for partial GIS. If your total income from CPP and other sources (excluding OAS) is under $22,512 as a single senior, you qualify for at least some GIS. Use the GIS estimator at canada.ca to check your exact amount.
What is the Ontario GAINS supplement? +
Ontario adds its own top-up called the Guaranteed Annual Income System (GAINS). It pays up to $87 per month for single seniors or $174 per month for couples who receive GIS and have very low private income. GAINS is automatic if you receive GIS and live in Ontario. You do not need to apply separately. It arrives with your monthly OAS/GIS payment.
