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Guaranteed Income Supplement (GIS)

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The Guaranteed Income Supplement (GIS) is a tax-free monthly payment for people 65 and older who get Old Age Security (OAS) and have low income. From October to December 2026, a single person can get up to $1,138.90 a month if their 2025 income was under $23,112. To keep getting it, you must file your taxes by April 30 every year.

Check if you qualify

Key facts

Maximum monthly GIS, single, widowed or divorced
$1,138.90 (October to December 2026)
Maximum monthly GIS, spouse gets full OAS or the Allowance
$685.56 each (October to December 2026)
Income limit, single
Under $23,112 (2025 income)
Tax status
Not taxable, but reported on your tax return
Renewal
File your taxes by April 30 every year
Paper application forms
ISP-3550 (with OAS) or ISP-3025 (GIS only)

What is the Guaranteed Income Supplement?

The Guaranteed Income Supplement (GIS) is a monthly payment for people 65 and older who get Old Age Security (OAS) and have a low income. It arrives in the same monthly deposit as your OAS.

You do not pay tax on GIS. The amount depends on your marital status and your income from the previous year, and it is reviewed every January, April, July and October for cost-of-living increases.

Who can get GIS?

You may qualify if all of these are true:

GIS income limits and amounts in 2026

The list below uses the maximum monthly amounts for October to December 2026. Income limits are based on your 2025 income. For couples, the limit is your combined income.

Some income is left out when Service Canada works out your GIS. Your OAS pension does not count. Neither does the first $5,000 of employment or self-employment income, and only half of such income between $5,000 and $15,000 counts. Pensions such as CPP do count.

You do not need to have zero income to qualify. The more income you have, the less GIS you get, but many people with a small CPP or workplace pension still get some.

How to apply for GIS

In most cases, Service Canada enrols you automatically. Shortly after your 64th birthday, you get a letter about your OAS that also says whether Service Canada will try to enrol you in GIS.

  1. Read your enrolment letter carefully. If no letter arrives within one month after your 64th birthday, contact Service Canada.
  2. To apply online, sign in to My Service Canada Account and go to the Old Age Security section.
  3. To apply on paper for OAS and GIS together, use form ISP-3550. If you already get OAS, use form ISP-3025, Application for the Guaranteed Income Supplement.
  4. Mail a paper form to the Service Canada office for the last province or territory where you lived.

If you already get OAS but never applied for GIS, and your income is low, apply now. Back payments are limited, so waiting can cost you money.

How do I renew my GIS?

GIS is renewed through your federal tax return. File your taxes by April 30 every year, even if you have little or no income. If you do not file, your GIS may stop or be reduced. Each July, Service Canada sends a letter telling you whether your GIS has been renewed, stopped or changed.

Although GIS is not taxed, it appears in box 21 of your T4A(OAS) slip. You report it on line 14600 of your return and then claim a deduction on line 25000, so it does not add to your tax.

Why people miss GIS

The most common reason GIS stops is a missed tax return. Filing every year, on time, protects your payments.

Some people never apply because they assume their income is too high. Remember that OAS does not count and part of any work income does not count either.

Delaying OAS also blocks GIS, because GIS is paid only while you receive OAS.

If your income dropped this year, for example because you retired or a pension ended, call Service Canada. You can ask them to estimate your GIS using this year's expected income instead of waiting a year for your tax return to show it.

If you and your spouse must live apart for reasons beyond your control, such as one of you moving into long-term care, tell Service Canada. You may each get a higher amount.

Provincial and territorial top-ups for GIS recipients

Several provinces and territories pay extra to people who get the GIS. Most are automatic once you get GIS and file your taxes.

What if my GIS is refused or stops?

If your GIS stopped because you did not file taxes, file your return as soon as you can, then contact Service Canada.

If you disagree with a decision, ask for a reconsideration within 90 days of getting the decision letter, through My Service Canada Account or with form ISP-3134. If you still disagree with the new decision, you can appeal to the Social Security Tribunal.

Before you leave Canada for more than 6 months, tell Service Canada. GIS stops after 6 months outside Canada.

Who to contact

Common questions

What is the income limit for GIS in 2026?

For payments from October to December 2026, based on 2025 income: under $23,112 if you are single. For couples, combined income must be under $30,528 if your spouse gets full OAS, $42,768 if your spouse gets the Allowance, or $55,392 if your spouse gets neither.

How much is GIS for a single person?

Up to $1,138.90 a month from October to December 2026. The more income you have, the less you get.

Do I have to apply for GIS?

Often not. Service Canada tries to enrol you automatically when you get OAS. If you did not get a letter, or you already get OAS but not GIS, contact Service Canada or apply with form ISP-3025.

Is the Guaranteed Income Supplement taxable?

No. You do not pay tax on GIS. It still appears on your T4A(OAS) slip and must be reported on your tax return.

Why did my GIS stop?

The most common reason is not filing a tax return by April 30. Other reasons include higher income, a change in marital status, or being outside Canada for more than 6 months.

Does CPP reduce GIS?

Yes. CPP counts as income, so it lowers your GIS. Your OAS does not count.

Can I work and still get GIS?

Yes. The first $5,000 of work income does not count, and only half of work income between $5,000 and $15,000 counts.

Can I get GIS if I delay my OAS?

No. You can only get GIS while you receive the OAS pension.

Sources

  1. Old Age Security: Payment amounts (Government of Canada)
  2. Guaranteed Income Supplement: Overview (Government of Canada)
  3. Guaranteed Income Supplement: Eligibility (Government of Canada)
  4. Guaranteed Income Supplement: Apply (Government of Canada)
  5. Guaranteed Income Supplement: Receiving your benefit (Government of Canada)
  6. Maximum Benefit Amounts and Related Figures: CPP (2026) and OAS (October to December 2026) (Government of Canada)
  7. Old Age Security: When to start your pension (Government of Canada)
  8. Line 14600: Net federal supplements (Canada Revenue Agency)
  9. Old Age Security: Request a reconsideration (Government of Canada)
  10. Guaranteed Annual Income System (GAINS) (Government of Ontario)
  11. Senior's Supplement (Government of British Columbia)
  12. Alberta Seniors Benefit (Government of Alberta)
  13. Financial help for seniors (Seniors Income Plan) (Government of Saskatchewan)
  14. 55 PLUS Program (Government of Manitoba)
  15. Apply for a low-income senior's income supplement (Government of Yukon)
  16. NWT Senior Citizen Supplementary Benefit (Government of the Northwest Territories)
  17. Senior Citizen Supplementary Benefit (SCSB) (Government of Nunavut)

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