Guaranteed Income Supplement (GIS) 2025 — Amounts & Eligibility

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

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What Is the GIS?

The Guaranteed Income Supplement (GIS) is a monthly non-taxable benefit paid to low-income Old Age Security (OAS) recipients. It is designed to ensure that Canada's poorest seniors have a basic minimum income.

GIS is only available to seniors who already receive OAS and have an annual net income below the applicable threshold. Unlike OAS, GIS is not taxable — you do not report it as income on your tax return.

$1,086.88
Max GIS for single seniors (Q1 2025/mo)
$654.23
Max GIS for each spouse/partner (Q1 2025/mo)

2025 GIS Maximum Amounts by Category

Recipient CategoryMax Monthly GIS (Q1 2025)Max Combined with OAS
Single, widowed, or divorced$1,086.88$1,814.55
Married/partnered — spouse/partner also receives full OAS$654.23 each$2,764.78 combined
Married/partnered — spouse/partner receives Allowance$654.23$3,129.57 combined
Married/partnered — spouse/partner does NOT receive OAS/Allowance$1,022.62$1,750.29

Amounts are adjusted quarterly. The combined OAS + GIS figures above use January 2025 OAS rates.

GIS Income Thresholds 2025

GIS payments phase out as your income rises. For every $2 of net income (excluding OAS), you lose $1 in GIS. Here are the income cutoffs for 2025:

Recipient CategoryIncome to Receive ANY GISIncome for FULL GIS
Single, widowed, or divorcedBelow $21,624/year$0 other income
Married — both receive OASBelow $28,560 combined$0 other income
Married — spouse/partner receives AllowanceBelow $38,736 combined$0 other income
Married — spouse/partner no OAS/AllowanceBelow $52,056 combined$0 other income
Important: Income used for GIS calculation is your previous year's net income (line 23600 of your tax return), EXCLUDING OAS itself. Filing your taxes on time is essential to receive GIS — if you don't file, your GIS can be stopped.

The Allowance and Allowance for the Survivor

Two related benefits extend support to younger low-income spouses and widows/widowers of OAS recipients:

The Allowance

Available to Canadians aged 60–64 whose spouse or common-law partner receives OAS and GIS. The maximum Allowance for Q1 2025 is $1,381.90/month, subject to combined income below $38,736.

Allowance for the Survivor

Available to widowed Canadians aged 60–64 who have not remarried or entered a new common-law relationship. The maximum is $1,647.34/month for Q1 2025.

How to Apply for GIS

Many eligible seniors are automatically assessed for GIS when they apply for OAS. However, you may need to apply separately if:

Current-Year Income Estimate

If your income dropped significantly in the current year (e.g., you stopped working), you can apply for GIS using an estimate of your current-year income rather than last year's. This can get you benefits sooner and at a higher rate.

Pro Tip: File your taxes every year, even if you have no income. Automatic GIS renewal requires an annual tax filing. Missing a year can interrupt your GIS payments.

Frequently Asked Questions

Is GIS taxable income?
No. GIS is one of the few government benefits that is completely non-taxable. You do not include it on your tax return as income, which makes it especially valuable for low-income seniors.
What income counts for GIS eligibility?
Most types of income count: CPP/QPP, workplace pensions, RRSP/RRIF withdrawals, employment income, rental income, and investment income. OAS itself is excluded. TFSA withdrawals are also excluded — which is a key planning tool for GIS recipients.
Can I receive GIS while living outside Canada?
No. GIS is only available to Canadian residents. If you leave Canada for more than 6 months in a row, your GIS stops until you return and re-establish residency.
How does TFSA help with GIS?
TFSA withdrawals are tax-free and not counted as income for GIS purposes. This means a GIS recipient can draw from their TFSA without reducing their GIS — making the TFSA the ideal savings account for low-income seniors.
What happens if I don't file my taxes?
GIS is renewed annually based on your tax return. If you don't file, Service Canada cannot renew your GIS and payments may stop in July. Always file by April 30 (or June 15 if self-employed) to keep your GIS uninterrupted.