GIS Guaranteed Income Supplement Canada Guide

Everything low-income Canadian seniors need to know about GIS — amounts, eligibility, and how to apply in 2025.

What Is the Guaranteed Income Supplement (GIS)?

The Guaranteed Income Supplement is a monthly non-taxable benefit paid to low-income OAS recipients in Canada. It was designed to ensure that no Canadian senior lives in poverty. GIS is income-tested, meaning the amount you receive depends on your annual income (excluding OAS). GIS is not taxable — it does not count as income for federal tax purposes.

Approximately one-third of all OAS recipients also receive GIS, making it a critical part of Canada's retirement safety net.

GIS Payment Amounts in 2025

Recipient Status	Maximum Monthly GIS	Income Cutoff (approx.)
Single, widowed, or divorced	~$1,065/month	~$21,624/year
Married/partner receiving OAS	~$641/month each	~$28,560 combined
Married/partner not receiving OAS	~$1,065/month	~$51,840 combined
Married/partner receiving Allowance	~$641/month	~$38,592 combined

GIS amounts are adjusted quarterly based on the Consumer Price Index. These figures represent the April–June 2025 quarter.

GIS Eligibility Requirements

To qualify for GIS you must:

• Be receiving OAS (age 65+)
• Be a resident of Canada
• Have annual income below the GIS threshold

Income for GIS purposes includes CPP, workplace pensions, RRSP/RRIF withdrawals, employment income, and investment income. It does not include OAS payments or TFSA withdrawals — which is why TFSAs are a powerful tool for low-income retirees.

The GIS Income Reduction Rate

GIS is reduced by $1 for every $2 of income above $0 (for single recipients). This creates a very high effective marginal tax rate — often 50% or more — for GIS recipients who earn additional income. For every dollar earned from CPP, workplace pension, or RRSP, your GIS is reduced by 50 cents.

This is why financial planning for low-income retirees is especially complex. Strategies to protect GIS include:

• Maximizing TFSA contributions during working years — TFSA withdrawals don't reduce GIS
• Minimizing RRSP balances before retirement (or keeping RRSPs small if you expect to qualify for GIS)
• Timing RRSP/RRIF withdrawals carefully

The Allowance for Ages 60–64

If your spouse or common-law partner receives OAS and GIS, and you are aged 60–64, you may qualify for the Allowance — a benefit similar to OAS paid before the standard eligibility age. This can provide significant income support in the years before you qualify for OAS yourself.

The Allowance for the Survivor (Ages 60–64)

Widows and widowers aged 60–64 whose deceased spouse received OAS may qualify for the Allowance for the Survivor. This provides additional income support to bereaved Canadians in their early 60s.

How to Apply for GIS

If you're already receiving OAS, apply for GIS through your My Service Canada Account or by completing Form ISP-3025. Renewal is automatic as long as you file your income tax return each year — Service Canada uses your tax return to determine annual eligibility.

If you do not file a tax return, you must manually reapply each year. Filing taxes is therefore essential for GIS recipients.

GIS and TFSA Planning

For Canadians who expect to qualify for GIS, TFSAs are exceptionally powerful. Since TFSA withdrawals are not counted as income, they don't reduce your GIS entitlement. A retiree with $50,000 in a TFSA can withdraw $5,000/year without any impact on their GIS, compared to the same amount from an RRSP which would reduce GIS by $2,500 annually.