The Guaranteed Income Supplement (GIS) is a monthly non-taxable benefit paid to low-income seniors who receive Old Age Security (OAS). If you're 65 or older, receive OAS, and have low income, GIS can significantly boost your monthly retirement income — potentially by over $1,000/month. Here's everything you need to know.
GIS is income-tested: the lower your income (excluding OAS), the higher your GIS. If your income rises above the maximum threshold, GIS is reduced to zero.
| Recipient Status | Max Monthly GIS | Income Cutoff (approx.) |
|---|---|---|
| Single / widowed / divorced | ~$1,086/month | ~$21,768/year |
| Married / common-law, spouse receives OAS | ~$654/month | ~$28,752/year (combined) |
| Married, spouse receives Allowance | ~$1,086/month | ~$39,984/year (combined) |
| Married, spouse doesn't receive OAS or Allowance | ~$1,086/month | ~$52,176/year (combined) |
GIS is paid on the same dates as OAS and CPP. It is reviewed annually based on your prior year's tax return income.
GIS is reduced by 50 cents for every dollar of income beyond OAS (and the first $5,000 of employment/self-employment income is exempt). This means:
GIS is reduced based on most income sources, including:
TFSA withdrawals are NOT counted as income for GIS purposes. This makes TFSAs extraordinarily valuable for low-income seniors who receive GIS — every dollar in a TFSA rather than an RRIF effectively preserves more GIS.
For low-income seniors, the TFSA is the most powerful savings vehicle available. Here's why:
If you're a lower-income Canadian who expects to receive GIS, prioritizing TFSA contributions over RRSP/RRIF contributions is often the better strategy.
If you're 60–64, your spouse or common-law partner receives OAS and GIS, and your combined income is low, you may qualify for the Allowance — a benefit similar to GIS for younger low-income spouses. In 2025, the maximum Allowance is approximately $1,381/month.
The Allowance for the Survivor is available to low-income widowed seniors aged 60–64 whose partner has died.
In many cases, if you're already receiving OAS and have filed your tax return, Service Canada will automatically assess your GIS eligibility. However, you can also apply directly:
If you were eligible for GIS but didn't apply, you can receive up to 11 months of retroactive GIS payments. If the missed payments are due to administrative error by Service Canada, the retroactive period may be longer. Apply as soon as you realize you're eligible — don't leave money on the table.
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Get KOHO Free — Use Code 45ET55JSYANo. GIS is completely non-taxable. It does not appear as income on your tax return and does not affect your tax bracket. This makes it especially valuable compared to CPP and OAS, which are both taxable.
Yes, with caveats. The first $5,000 of employment income is fully exempt from the GIS income test, and 50% of the next $100 is exempt. So modest work income won't fully eliminate your GIS. Higher employment income will reduce it.
GIS payments stop after you've been outside Canada for more than 6 months. OAS and CPP continue for longer periods (OAS continues indefinitely for those with 20+ years of Canadian residency).
A single low-income senior receiving maximum GIS and OAS in 2025 could receive approximately $727 + $1,086 = $1,813/month ($21,756/year) — entirely or mostly tax-free. Add even a small CPP and total government income can exceed $2,000/month.