The Guaranteed Income Supplement (GIS) is one of Canada's most important but underutilized programs for low-income seniors. If you receive OAS and your income is below the threshold, GIS provides additional tax-free monthly income that can make a real difference in your financial security. Many eligible seniors don't apply or don't renew — this guide covers everything you need to know.
The Guaranteed Income Supplement is a monthly non-taxable benefit for low-income OAS recipients. GIS is specifically designed to top up the income of seniors who have little or no income beyond OAS. Unlike OAS, GIS is not taxable — it does not appear on your T4A(OAS) slip as income, doesn't count toward income-tested programs, and doesn't affect your provincial benefit eligibility.
To receive GIS, you must:
Income thresholds for GIS eligibility (2025 approximate figures):
These thresholds are adjusted quarterly based on changes in the Consumer Price Index.
GIS is income-tested — the benefit reduces as your income increases. For every $2 of monthly income above zero (excluding OAS), GIS reduces by $1. So a single senior with $100 in annual income (CPP, pension, etc.) would receive approximately $5,000 less in annual GIS than a senior with zero additional income.
GIS is calculated based on your income from the prior year's tax return. Service Canada renews it automatically each year when you file your taxes — which is why filing your tax return every year (even with no tax owing) is essential for GIS recipients.
When you apply for OAS, Service Canada automatically assesses your GIS eligibility based on information from your tax return. Many people receive GIS without a separate application. You'll be notified with your OAS approval letter if GIS has also been approved.
Apply by completing the Application for the GIS (ISP-3025) form, available at canada.ca or at a Service Canada Centre. Submit it with your OAS application or separately. You'll need your income information, which Service Canada normally gets directly from your tax return.
GIS must be renewed every year. The renewal is done automatically if you file your tax return by April 30. Service Canada uses your tax return to determine the next year's GIS amount. If you don't file, your GIS may stop. File every year, even if you owe no tax.
Many low-income seniors believe they don't need to file a tax return because they owe no tax. This is a costly mistake. Filing your return every year:
The Canada Revenue Agency's Community Volunteer Income Tax Program (CVITP) offers free tax help to low-income seniors. Call 1-800-959-8281 to find a clinic near you.
You can earn employment or self-employment income and still receive GIS. The first $5,000 of working income is exempt from the GIS reduction calculation. Income between $5,000 and $15,000 is only 50% included in the income test. This makes part-time work more financially viable for low-income seniors.
Two related benefits extend support to lower-income seniors in specific circumstances:
For Canadians aged 60-64 whose spouse or common-law partner receives OAS and GIS, the Allowance provides a monthly payment to bridge the gap before the younger spouse turns 65 and qualifies for OAS themselves.
For Canadians aged 60-64 whose spouse or common-law partner has died, and who have low income, the Allowance for the Survivor provides additional monthly support until age 65.
GIS is based on prior-year income. If your income has dropped significantly this year compared to last year (retired, stopped working, death of spouse), you may be receiving less GIS than you're entitled to. Service Canada allows you to apply for GIS based on estimated current-year income rather than prior-year. Complete an income estimation form if this applies to you — it can increase your GIS significantly for the months that remain in the benefit year.
GIS requires you to be a resident of Canada. If you leave Canada for more than 6 months in a row, GIS payments stop. Unlike OAS (which can continue to some non-residents who met the 20-year residency requirement), GIS is only for Canadian residents. Keep this in mind if you're considering spending extended time abroad in retirement.
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