GIS (Guaranteed Income Supplement) Guide

What Is GIS?

The Guaranteed Income Supplement (GIS) is a monthly benefit for low-income Canadians who are 65+ and receiving OAS. Unlike OAS and CPP, GIS is completely tax-free — it doesn't appear on your tax return and doesn't affect other income-tested benefits.

October–December 2026 GIS Amounts

Full-OAS reference maximums: single/divorced/widowed $1,138.90/month; partner receives full OAS $685.56; partner receives Allowance $685.56; partner receives neither $1,138.90. These are maximums, not personal estimates.

Do not apply a universal linear reduction formula: top-ups, earnings exemptions, spouse benefits and partial OAS alter the calculation. Use the official Service Canada estimator.

Who Qualifies for GIS?

Ordinary eligibility requires age 65+, OAS in payment, Canadian residence, no applicable sponsorship restriction and income below the relevant limit. October–December 2026 full-OAS limits: single $23,112; partner receives full OAS $30,528 combined; partner receives Allowance $42,768 combined; partner receives neither $55,392 combined. GIS generally uses prior-year assessable income, excluding OAS/GIS and with applicable employment exemptions.

Full-OAS tables must not determine partial-pension eligibility. File your tax return and have Service Canada assess exceptions or income changes.

GIS and TFSA Strategy

For low-income retirees, TFSA is particularly powerful: TFSA withdrawals don't count as income for GIS purposes. This means a retiree with $200,000 in their TFSA can withdraw $15,000/year tax-free while maintaining full or partial GIS — a significant financial benefit worth potentially $12,000+/year. This is why financial planners prioritize TFSA over RRSP for low-to-moderate income Canadians.

The Allowance and Allowance for Survivor

Partners of low-income OAS recipients aged 60–64 may receive the Allowance ($1,373.39/month in 2026). Surviving spouses and common-law partners aged 60–64 may receive the Allowance for Survivor ($1,647.41/month). These programs support lower-income couples where one partner is younger.