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Guaranteed Income Supplement (GIS) Explained

The Guaranteed Income Supplement is a non-taxable monthly benefit for low-income Canadian seniors who receive OAS. GIS is income-tested — your benefit decreases as your income rises. For single recipients in 2026, the maximum GIS is $1,109.85 per month, available to those with little or no other income. Couples where both partners receive OAS can each receive up to $668.08. Income for GIS purposes excludes OAS but includes CPP, private pensions, RRIF withdrawals, and investment income.

GIS is reduced by approximately 50 cents for every dollar of income above the exempt amount. There is an important employment income exemption: the first $5,000 of employment or self-employment earnings is fully excluded, and the next $10,000 is excluded at 50%. This means a senior can earn up to $5,000 from work with zero reduction to their GIS. RRSP and RRIF withdrawals, however, reduce GIS dollar-for-dollar at the 50% clawback rate, making them costly for GIS recipients. TFSA withdrawals do not count as income and have no effect on GIS.

GIS Income Thresholds (2026)

Several provinces offer top-up supplements for GIS recipients. Ontario’s GAINS provides up to $83 monthly, Alberta’s Seniors Benefit adds up to $280 monthly, and British Columbia’s Senior’s Supplement pays up to $99.30 monthly. GIS must be renewed annually — if you file your tax return on time, renewal is automatic. Failing to file means your GIS payments will stop in July. For planning purposes, low-income seniors should prioritize TFSA contributions over RRSP since TFSA withdrawals do not reduce GIS.