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GIS Calculator

2025
Your Details
$

CPP, pensions, RRIF withdrawals, etc. (not OAS)

Your GIS Entitlement

Monthly GIS

$858.42

Combined Monthly

$1,600.73

OAS + GIS

OAS Monthly

$742.31

Annual Combined

$19,208.72

OAS + GIS Breakdown
GIS Calculation
StatusSingle
Maximum GIS (monthly)$1,066.75
Income threshold$22,203.00
Your annual income (excl. OAS)$5,000.00
Income reduction$1 for every $2 of income
Monthly GIS$858.42
Annual GIS$10,301.00
Monthly OAS$742.31
Combined monthly income$1,600.73
Tax statusGIS is non-taxable
Frequently Asked Questions

Everything you need to know about the Guaranteed Income Supplement

The GIS is a monthly non-taxable benefit for Old Age Security (OAS) pensioners who have low income. It is designed to ensure that Canadian seniors have a minimum standard of living. For a single senior in 2025, the maximum GIS is $1,086.88 per month. Combined with OAS, this provides a floor income for low-income seniors. GIS is not taxable, but it is based on your annual income and must be reassessed each year.
To be eligible for GIS, you must be receiving the OAS pension and your annual income (excluding OAS) must be below the threshold for your situation. For a single senior, the threshold is approximately $21,768 in 2025. For couples where both receive OAS, each partner has a separate threshold. You must be living in Canada and file an annual income tax return to maintain eligibility.
GIS uses your income excluding OAS payments, but including most other sources such as CPP, private pensions, RRSP/RRIF withdrawals, investment income, and employment income. There is a $5,000 full employment income exemption (plus 50% of the next $10,000), and a $5,000 self-employment exemption. GIS is reduced by $1 for every $2 of other income (50% reduction rate). OAS and GIS payments themselves are not counted as income for GIS purposes.
In most cases, yes. If you file your income tax return on time, the CRA automatically shares your income information with Service Canada, and your GIS is renewed without you needing to apply again. However, if you do not file your tax return by April 30, your GIS payments will be suspended until your return is processed. If you were outside Canada for more than 6 months, you may need to reapply.
GIS is for seniors aged 65+ who receive OAS. The Allowance is for people aged 60-64 whose spouse or common-law partner receives OAS and GIS. The Allowance for the Survivor is for people aged 60-64 whose spouse or partner has died. Both the Allowance programs provide income support to low-income near-seniors and are income-tested. They stop when you turn 65 and become eligible for OAS/GIS.
Yes, several provinces provide additional income supplements to low-income seniors on top of federal GIS. For example, Ontario has the Ontario Guaranteed Annual Income System (GAINS), BC has the BC Senior Supplement, Alberta has the Alberta Seniors Benefit, and Quebec has the Shelter Allowance for seniors. These are typically administered separately from the federal GIS.
The GIS is non-taxable, so it does not increase your tax liability. However, receiving GIS may indicate low income that qualifies you for other benefits such as the GST/HST credit, provincial property tax credits, and subsidized housing. The GIS itself does not count as income for determining eligibility for other income-tested benefits.

CRA-Aligned: This calculator uses official Service Canada GIS rates for Q1 2025. GIS amounts are adjusted quarterly based on the CPI. Actual amounts depend on detailed income calculations including employment income exemptions. For a definitive assessment, contact Service Canada.

More Information
Understanding the Guaranteed Income Supplement

How GIS provides extra income to low-income Canadian seniors

What is the Guaranteed Income Supplement?

The Guaranteed Income Supplement (GIS) is a monthly tax-free payment from the federal government for low-income seniors who receive Old Age Security (OAS). For 2025, the maximum GIS for a single senior is about $1,086 per month. It is designed to ensure that seniors have a basic standard of living, even if they have little or no other income.

Who is eligible for GIS?

To qualify for GIS, you must be 65 or older, live in Canada, receive OAS, and have annual income below the GIS threshold. For a single senior, the income cutoff is about $22,056 per year (excluding OAS). For a couple where both receive OAS, the combined income cutoff is about $29,136. Income includes pensions, investment income, and employment income, but not OAS itself.

How is the GIS amount calculated?

GIS is income-tested. You receive the full amount if your annual income (excluding OAS) is zero. For every $2 of income, the GIS is reduced by $1. So if you have $10,000 in annual pension income, your GIS is reduced by $5,000 from the maximum. This steep clawback means that additional income can significantly reduce your GIS payment.

Is GIS taxable?

No. GIS is completely tax-free. You do not report it as income on your tax return, and it does not affect your eligibility for other income-tested benefits. This makes GIS one of the most valuable benefits for low-income seniors because every dollar goes directly into your pocket without any tax reduction.

How does RRSP income affect GIS?

RRSP and RRIF withdrawals count as income for GIS purposes and can reduce your GIS payment. This is why some financial planners recommend that low-income seniors prioritise TFSA savings over RRSP contributions. TFSA withdrawals are not counted as income for GIS purposes, so they do not trigger any clawback.

Do you need to apply for GIS every year?

You need to apply initially, but after that, the CRA automatically renews your GIS each year based on your tax return. However, you must file your tax return by April 30 each year to maintain your GIS payments. If you miss the deadline, your GIS payments will stop until you file. Always file your return on time, even if you have no tax owing.

What is the GIS top-up for single seniors?

Single seniors with very low income may receive an additional GIS top-up payment. The top-up provides up to about $306 extra per month for single seniors with annual income below approximately $2,600. This top-up is reduced as income increases and disappears once income reaches the threshold. It is included automatically in your GIS payment.

CRA-Aligned: Based on 2025 CRA rates and thresholds. For personal advice, speak to a qualified accountant or tax professional.

Disclaimer: This calculator provides estimates based on current CRA rates and thresholds for the 2025 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified accountant before making financial decisions. Read our terms

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