GIS 2025: Guaranteed Income Supplement

The GIS is a monthly non-taxable benefit for low-income Canadians who receive OAS. Find out the 2025 amounts, income thresholds, and how to make sure you're getting every dollar you're owed.

GIS Maximum Amounts — Q1 2025 (January–March)

GIS amounts are adjusted quarterly based on the Consumer Price Index. Here are the maximums for January–March 2025:

SituationMaximum Monthly GISMaximum Annual (approx.)
Single, widowed, or divorced$1,086.88$13,042
Married/common-law — both receive OAS$654.23 each$7,851 each
Married/common-law — spouse receives Allowance$1,086.88$13,042
Married/common-law — spouse does not receive OAS/Allowance$1,086.88$13,042

These are maximums for seniors with zero other income (besides OAS). GIS is reduced by 50 cents for every dollar of other income. The 2025 amounts shown are for Q1; they are adjusted in April, July, and October.

GIS Income Thresholds 2025

GIS is eliminated (reduced to $0) once your annual income from other sources reaches the threshold. OAS itself does not count as income for GIS purposes.

SituationIncome Threshold (GIS = $0)
Single, widowed, or divorced$21,624
Married/partner — both on OAS$28,560 combined
Married/partner — spouse on Allowance$40,272 combined
Married/partner — spouse not on OAS/Allowance$51,840 combined

How GIS Is Calculated

GIS is reduced at a rate of 50 cents for every dollar of income you receive from sources other than OAS. This means:

TFSA strategy: Because TFSA withdrawals don't count as income, holding retirement savings in a TFSA rather than an RRSP/RRIF can significantly increase your GIS entitlement. This is one of the most powerful financial planning strategies for low-income seniors.

GIS Payment Dates 2025

GIS is paid monthly, on the same date as OAS — the last business day of each month:

MonthPayment Date
January 2025January 29
February 2025February 26
March 2025March 27
April 2025April 28
May 2025May 28
June 2025June 26
July 2025July 29
August 2025August 27
September 2025September 25
October 2025October 29
November 2025November 26
December 2025December 22

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How to Apply for GIS

GIS is applied for as part of your OAS application. When you apply for OAS, Service Canada will automatically assess your GIS eligibility.

Automatic enrollment

Some seniors are automatically enrolled in OAS and GIS at age 65 if Service Canada has enough information from CRA tax records. If you are automatically enrolled, you'll receive a letter from Service Canada 3 months before your 65th birthday.

Manual application

If you are not automatically enrolled, apply using Form ISP-3550 (Application for the Old Age Security Pension) and include your GIS request. Apply up to 11 months before your 65th birthday. GIS is not retroactive beyond 11 months.

Annual renewal

GIS is renewed automatically each year when you file your income tax return. If you don't file taxes, your GIS will stop. File by April 30 to avoid any interruption in July (when the new benefit year starts).

Frequently Asked Questions

Is GIS taxable?
No. The Guaranteed Income Supplement is completely tax-free. It does not appear on your T4A(OAS) slip as taxable income and does not need to be reported on your tax return. OAS, however, is taxable income — it appears on your T4A(OAS) and must be reported.
Can I receive GIS if I still work part-time?
Yes. The GIS has a generous employment income exemption. The first $5,000 of employment or self-employment income is fully exempt (does not reduce GIS). The next $100 is 50% exempt, meaning only $5,000 of that $100 counts against your GIS. This encourages low-income seniors to continue working without losing all their GIS.
What happens to GIS if I travel outside Canada?
GIS stops after you have been outside Canada for more than 6 months. OAS continues for most seniors (those with 20+ years of residency in Canada after age 18). If you plan to travel or live abroad for extended periods, contact Service Canada before you leave to understand how your benefits will be affected.
My income dropped this year — can I get more GIS right away?
Yes. If your income dropped significantly in the current year compared to the prior year (due to retirement, reduced pension, etc.), you can ask Service Canada to calculate your GIS based on your estimated current-year income rather than waiting until July. This is called a "statement of estimated income" and can increase your GIS immediately.