The Guaranteed Income Supplement (GIS) is a monthly, non-taxable benefit that tops up the Old Age Security (OAS) pension for seniors with low income. It is one of the most valuable — and most under-claimed — benefits in the Canadian retirement system. Here are the exact income cutoffs and rates for 2026.
GIS Maximum Rate 2026
The maximum monthly GIS payment for a single senior in 2026 is $1,066.75. For a couple where both partners receive the full OAS pension, the maximum GIS rate per person is $667.31. These are the ceiling amounts — most recipients get less, since GIS reduces as your other income rises.
The Income Cutoff
For a single senior, GIS eligibility cuts off once your annual income (excluding OAS itself) reaches approximately $22,203. Below that threshold, you receive a GIS payment on a sliding scale — the closer your income is to zero, the closer your GIS payment is to the $1,066.75 maximum.
| Annual income (excluding OAS) | Effect on GIS |
|---|---|
| $0 | Maximum GIS: $1,066.75/month |
| Rising towards $22,203 | GIS reduces roughly $1 for every $2 of income |
| $22,203 and above (single) | GIS reduces to $0 |
Couples have their own combined income threshold, generally higher than the single threshold but lower than double it, reflecting shared living costs.
What Counts as Income for GIS
GIS uses your income from the previous tax year, excluding OAS payments themselves, but including most other sources: CPP retirement pension, private pension income, RRSP or RRIF withdrawals, investment income, and employment or self-employment earnings. There is a $5,000 full exemption on employment and self-employment income, plus a 50% exemption on the next $10,000 — so working seniors are not penalised as heavily as the headline income test might suggest.
To see how your CPP and OAS combine before GIS is applied, use our GIS calculator alongside your Notice of Assessment figures.
GIS Renews Automatically — Usually
If you file your income tax return on time each year, the Canada Revenue Agency shares your income information with Service Canada, and your GIS is renewed automatically without a new application. However, if you miss the tax filing deadline, your GIS payments will be suspended until your return is processed — a common and entirely avoidable disruption for seniors who assume GIS just continues regardless.
The Allowance for Those Aged 60 to 64
If your spouse or common-law partner receives GIS and you are between 60 and 64, you may be eligible for the Allowance, a related but separate benefit. If your partner has died, the Allowance for the Survivor may apply instead. Both programs use their own income tests and stop once you turn 65 and become eligible for OAS and GIS in your own right.
Provincial Top-Ups
Several provinces provide their own supplements on top of federal GIS for low-income seniors — for example, Ontario's GAINS program and British Columbia's Senior's Supplement. These are administered separately and do not affect your federal GIS calculation, so it is worth checking what is available in your province in addition to GIS itself.
The Bottom Line
GIS can be worth well over $12,000 a year for a low-income single senior, yet it remains one of the most under-claimed benefits simply because eligibility depends on annual tax filing and income can fluctuate. If you are approaching 65 or your income has dropped, check your eligibility properly rather than assuming you do not qualify — use our GIS calculator to estimate your entitlement.