The Guaranteed Income Supplement (GIS) is a non-taxable monthly benefit for low-income seniors in Canada who receive Old Age Security (OAS). It is one of the most important yet underused programs in the country. Thousands of eligible Canadians fail to apply or claim their full benefit each year.
GIS is designed to ensure that Canada's lowest-income seniors have a basic standard of living. Unlike CPP and OAS, GIS is entirely income-tested — you only receive it if your income falls below a certain threshold. Crucially, GIS is not taxable, meaning it does not reduce other income-tested benefits.
GIS amounts are updated quarterly. For early 2025:
These amounts are in addition to OAS. A single senior could receive both OAS ($713/month) and GIS ($1,065/month) — totalling nearly $1,778/month from government programs alone.
To qualify for GIS, you must:
The income threshold varies by marital status. For single seniors, GIS begins phasing out above approximately $21,624 per year in other income (for 2024). The phase-out rate is 50 cents for every dollar of income above the exemption.
GIS uses your prior year's net income from your tax return. Income that counts includes:
OAS itself does not count as income for GIS purposes. TFSA withdrawals do not count. The first $5,000 of employment income is fully exempt; the next $100 is 50% exempt.
If you are already receiving OAS, you are often automatically assessed for GIS when you file your taxes. However, you may need to apply manually, especially if you did not file a tax return. You can apply online via My Service Canada Account or by mail. You must requalify every year by filing your income tax return — this is the primary reason seniors lose GIS.
Because TFSA withdrawals are not counted as income for GIS purposes, low-income seniors can benefit enormously from saving in a TFSA during their working years. Drawing from a TFSA in retirement does not reduce GIS. This is one of the most powerful strategies for low-income retirees.
If you are aged 60 to 64 and your spouse or common-law partner receives OAS and GIS, you may qualify for the Allowance — a non-taxable benefit similar to GIS. If you are aged 60 to 64 and your partner has died, you may qualify for the Allowance for the Survivor. Both programs end when you turn 65 and become eligible for OAS and GIS directly.
GIS is one of the most valuable benefits available to low-income Canadian seniors. If your retirement income is modest, always check your eligibility and make sure you are receiving every dollar you are entitled to.
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