Guaranteed Income Supplement

The Guaranteed Income Supplement (GIS) is a monthly, non‑taxable benefit that provides extra income to low‑income seniors who receive the Old Age Security (OAS) pension. It’s meant to help cover basic living costs for those with limited income in retirement.

Eligibility for GIS is mainly based on your income and living situation. To qualify, you must:

• Be 65 years of age or older
• Receive the Old Age Security (OAS) pension
• Live in Canada
• Have an income below the threshold set by the government for your situation

These income thresholds are updated regularly, typically each July and depend on whether you are single or have a spouse or common‑law partner.

GIS is intended for residents of Canada. If you are outside the country for more than six consecutive months, your payments will stop until you return.

If you moved to Canada, your eligibility may also depend on your sponsorship status:

• If you are not under a sponsorship agreement, you may qualify as long as you receive OAS and meet the income requirements.
• If you are under sponsorship, you generally cannot receive GIS during the sponsorship period, unless your sponsor:
• has died
• has declared bankruptcy
• is imprisoned for more than six months, or
• has been convicted of abusing you”

Your eligibility for the Guaranteed Income Supplement (GIS) is based on your net income from the previous calendar year and is reassessed each July. To qualify, your income must fall below the limit for your situation.

• If you are single, widowed, or divorced, your individual income must be below the applicable threshold.
• If you have a spouse or common-law partner, your combined household income must be below the threshold, which varies depending on whether they receive Old Age Security (OAS) or other related benefits.

The current income limits are listed in the table below.

In some cases, you may qualify for additional support. If you are aged 60 to 64, you may be eligible for the Allowance if:

• Your spouse or common-law partner receives both OAS and GIS, or
• You are a surviving spouse or common-law partner with a low income

Income thresholds are updated annually and apply to the current benefit period.

The following income sources can affect your GIS eligibility and benefit amount:

• Employment income (including self-employment)
• Pension plans (such as CPP or private pensions)
• Investment income (interest, dividends, rental income)
• Government benefits (except for OAS and certain provincial/territorial benefits)

Your Old Age Security Pension is not considered income when determining your GIS eligibility, and payments from a reverse mortgage won’t affect your GIS either.

Calculating Your GIS Payments

The amount you receive from the Guaranteed Income Supplement (GIS) depends mainly on your income and marital status. The lower your income, the higher your GIS payment—up to a maximum set by the government for each situation.

GIS works alongside Old Age Security (OAS) to provide a minimum level of income for low‑income seniors. Maximum payment amounts are adjusted quarterly and vary depending on whether you are single or have a spouse or common‑law partner.

If you receive a reduced OAS pension—for example, because you have lived in Canada for less than 40 years after age 18—your GIS payment is generally higher.

In effect, GIS helps offset a lower OAS amount so that seniors with low income receive a more consistent level of total support.

For example:

• A person receiving a partial OAS pension may qualify for a higher GIS payment
• Someone receiving the full OAS pension would receive a lower GIS amount, all else being equal

What matters most is your total income, not the size of your OAS payment on its own.

Important Notes

• GIS is non‑taxable income
• Payments are reviewed each July based on your previous year’s income
• Maximum amounts and thresholds are indexed to inflation and updated quarterly

Frequently Asked Questions About the GIS

A: You must reside in Canada to be eligible for GIS. You may lose eligibility if you leave the country for more than six months.

A: Yes, the combined income of you and your spouse (if applicable) is considered when determining your eligibility and the amount of GIS you receive. The higher your combined income, the less GIS you will receive.

A: You do not need to reapply every year, but you must file your annual tax return to continue receiving the GIS. This ensures that your GIS benefit amount is adjusted based on any changes in your income.

A: You may still be eligible for GIS even if you receive other government benefits, such as CPP. However, these additional incomes will be considered when determining the amount of GIS you receive.

A: GIS payments are made monthly on the OAS payment dates, typically on the third-last banking day of each month. If you receive your OAS payment through direct deposit, your GIS will also be deposited into the same bank account. Otherwise, you will receive a cheque in the mail.

A: No, you do not need to have worked in Canada to be eligible for GIS. The amount of your pension is based on your residency rather than employment history. This ensures that all eligible retirees, including those who were stay-at-home parents or had low-income jobs, can receive financial support from the government.

A: No, GIS payments are not considered taxable income.