Guaranteed Income Supplement (GIS) & Old Age Security Top-Ups
A monthly non-taxable benefit paid to low-income Old Age Security (OAS) pension recipients residing in Canada to guarantee a minimum livable income in retirement.
Key Program Highlights
- Up to $1,072.93/month non-taxable income for single, widowed, or divorced seniors.
- Up to $645.84/month each for married or common-law couples where both spouses receive full OAS.
- Earnings exemption: First $5,000 of employment and self-employment income is 100% exempt, plus a 50% exemption on the next $10,000.
- Automatic enrollment in provincial low-income senior supplements (Ontario GAINS, Alberta Seniors Benefit, BC Senior’s Supplement).
Statutory Eligibility Criteria
Guaranteed Income Supplement (GIS) Monthly Maximums & Thresholds
Quarterly indexed non-taxable benefit rates and annual net income cutoffs for 2025/2026.
| Marital / Living Situation | Max Monthly GIS | Max Combined OAS+GIS | Income Cutoff (Excl. OAS) |
|---|---|---|---|
| Single, Widowed, or Divorced Senior | Up to $1,072.93 / month | Up to $1,786.41 / month | $21,768 annual net income |
| Couple: Both Spouses Receive Full OAS | Up to $645.84 / month each | Up to $1,359.32 / month each | $28,752 combined net income |
| Couple: Spouse Does Not Receive OAS | Up to $1,072.93 / month | Up to $1,786.41 / month | $52,176 combined net income |
| Couple: Spouse Receives the OAS Allowance | Up to $645.84 / month | Combined with Allowance ($1,359.32) | $40,272 combined net income |
* Employment & self-employment income benefits from the $5,000 full exemption + 50% exemption on the next $10,000.
Step-by-Step Application Process
Follow the official statutory pathway to prepare, certify, and submit your claim.
Confirm Old Age Security (OAS) Eligibility
Same DayYou must be 65 or older and a legal resident of Canada who qualifies for or currently receives the basic Old Age Security pension.
Review Income & Earnings Exemption
15 MinutesCalculate net income (excluding OAS and exempt employment income up to $15,000). Ensure income is below the applicable threshold.
Submit Application Form ISP-3025 or Apply Online
Online SubmissionApply via My Service Canada Account (MSCA) or mail paper Form ISP-3025. In many cases, seniors are automatically enrolled.
File Annual Taxes by April 30 for Automatic Renewal
Annual Automatic CycleService Canada recalculates your GIS entitlement every July based on your filed T1 tax return. No re-application needed if taxes are filed on time.
Provincial Supplements & Regional Interactions
Automatic monthly top-up up to $83/month ($166 for couples) paid to Ontario low-income GIS recipients.
Automatic monthly payment up to $99.30/month for low-income seniors receiving OAS and GIS.
Provides up to $3,634/year for single seniors and up to $5,451/year for senior couples.
Provides up to $360/month graduated income supplement for seniors receiving GIS.
Frequently Asked Questions
Is the Guaranteed Income Supplement (GIS) considered taxable income in Canada?
No. The Guaranteed Income Supplement (GIS), the OAS Allowance, and provincial top-ups (such as Ontario GAINS) are 100% non-taxable income. However, you must still report your GIS income on your annual T1 tax return so the CRA and Service Canada can automatically calculate your ongoing benefit entitlement for the next payment year.
How does the GIS employment and self-employment earnings exemption work?
Under the statutory GIS earnings exemption, working seniors can earn up to $5,000 in employment or self-employment income with zero reduction in their GIS payments. In addition, a 50% exemption applies to the next $10,000 of earnings, meaning you can earn up to $15,000 while having only $2,500 counted against your GIS entitlement.
What is the difference between federal GIS and provincial supplements (e.g., Ontario GAINS)?
The GIS is a federal benefit paid directly by Service Canada. When you qualify for GIS, provincial governments automatically assess your eligibility for provincial top-up supplements without requiring a separate application (e.g., the Ontario Guaranteed Annual Income System / GAINS, the Alberta Seniors Benefit, or the BC Senior’s Supplement).
What income is excluded from the GIS calculation?
The OAS pension itself and GIS payments are completely excluded from the income calculation. Additionally, up to $15,000 in employment/self-employment earnings (subject to the exemption formula) and Canada Child Benefit payments are excluded when determining net qualifying income.
Recent Policy Analyses & Bulletins
Related Canadian Benefits & Programs
Explore complementary federal and provincial benefits that share eligibility criteria or prerequisites.
Canadian Dental Care Plan (CDCP)
Seniors receiving GIS qualify for 100% covered dental care under the federal CDCP program.
Provincial Drug Coverage & Pharmacare
Qualifying for GIS automatically triggers catastrophic and low-deductible provincial drug benefits.
Canada-Provincial Housing Benefit
Direct monthly rent supplements for low-income seniors paying more than 30% of income on rent.
CPP Retirement & Disability Conversion
CPP Disability automatically converts to CPP Retirement at age 65, making you eligible for OAS and GIS top-ups.
Related Official Forms
Application for the Guaranteed Income Supplement
Statement of Estimated Income for Current Year
Benefit formulas, indexation, and phase-out rates are enacted under statutory Canadian legislation.
Visit Official Government Endpoint