GIS 2026: Up to $1,138.90 a Month — Who Qualifies?
The Guaranteed Income Supplement (GIS) is the tax-free monthly top-up on top of OAS that low-income seniors can get. For the October-to-December 2026 quarter, a single senior can receive up to $1,138.90 a month — but only if annual income (excluding the OAS pension) is under $23,112. Combined with OAS, that's up to $1,901.40 a month. Here's who qualifies, how the amount shrinks as income rises, and the common reason people miss it.
How we check the numbers: every figure on this page is calculated from official CRA, Statistics Canada or Bank of Canada data and cross-checked with the free calculators on this site — run them yourself to verify.
The short version
GIS is income-tested: the maximum goes to seniors with no other income besides OAS. Every extra dollar of countable income cuts GIS by about 50 cents, until it phases out at the threshold. The first $5,000 of employment or self-employment earnings is fully exempt, and 50% of the next $10,000 is exempt too — so part-time work does not kill the benefit dollar-for-dollar.
Who qualifies: the 6 official conditions
From the Government of Canada's GIS page, you must:
- Be 65 or older.
- Already receive the OAS pension. (Deferring OAS to 70 also defers GIS.)
- Be a Canadian citizen or legal resident.
- Live in Canada.
- Have income below the threshold for your situation. For a single, widowed or divorced senior: under $23,112 a year, not counting OAS.
- Not be under an active sponsorship agreement.
GIS is recalculated each July from the previous calendar year's tax return. That makes one rule absolute: file your taxes every year, on time. If you haven't filed, payments can stop or be reduced — and you can lose months of a benefit you were entitled to.
The October–December 2026 rate table
Amounts rose 1.4% for the October 2026 quarter on CPI indexation — a $15.73-a-month increase for a single recipient. All figures are monthly maximums:
Couples have higher combined thresholds: $42,768 if the spouse receives the Allowance, and $55,392 if the spouse does not receive OAS or the Allowance — in the latter case the OAS spouse can still get up to $1,138.90. Amounts are reviewed every January, April, July and October; they rise with CPI and never fall when prices drop.
How the amount shrinks: two worked examples
The rule of thumb: GIS drops about $1 for every $2 of countable income. What counts: CPP/QPP, private pensions, RRSP and RRIF withdrawals, investment income, rental income, and employment income above the exemption. What does not count: the OAS pension, the GIS itself, and TFSA withdrawals — the most underused GIS planning tool.
Example 1 — Mary, 68, single. Her only income besides OAS is a $500/month CPP payment ($6,000/year). Reduction: $6,000 × 50% = $3,000/year, or $250/month. Her GIS: $1,138.90 − $250 = $888.90/month. Combined with OAS ($762.50): $1,651.40/month.
Example 2 — Sam, 71, single. He works part-time and earns $15,000/year. Exempt: the first $5,000 fully, plus 50% of the next $10,000 ($5,000) — so only $5,000 counts. Reduction: $5,000 × 50% = $2,500/year, or about $208.33/month. His GIS: $1,138.90 − $208.33 = about $931/month. Part-time work cost him roughly $208 a month of GIS while he keeps the full $15,000 of earnings.
The cautionary version of Example 1: RRSP/RRIF withdrawals count in full. Pulling $10,000 from a RRIF in a year cuts the next year's GIS by about $5,000. The same dollars drawn from a TFSA are invisible to the test.
The reason many seniors miss it
- They assume it's automatic — and it wasn't. Service Canada often enrolls people with OAS, but if you never received an enrollment letter, nobody is applying for you. Apply through your My Service Canada Account or by paper form.
- Their income dropped. GIS uses last year's return, but if you retired mid-year or pension income stopped, you can ask Service Canada to estimate your current-year income instead. Don't wait for July.
- They stopped filing taxes. A late or missing return suspends payments. File by April 30 every year, even with no income.
- They left Canada too long. GIS is not portable: more than 6 months outside Canada generally ends it. Returning residents can ask for reinstatement once residency resumes.
The October payment lands October 28, 2026, with November 26 and December 22 after it. The next quarterly review sets January–March 2027 rates from August–October 2026 CPI.
Frequently asked questions
What is the maximum GIS for a single senior in 2026?
For the October to December 2026 quarter, a single, widowed or divorced senior can receive up to $1,138.90 per month in GIS, provided annual income (excluding the OAS pension) is less than $23,112. Amounts are reviewed every January, April, July and October against the Consumer Price Index.
Does CPP reduce my GIS?
Yes. CPP counts as income for the GIS calculation. GIS is reduced by about 50 cents for every dollar of countable income — for example, $6,000 per year of CPP cuts monthly GIS by about $250. The OAS pension itself, and the GIS itself, do not count.
Do I have to apply for GIS, or is it automatic?
Service Canada often enrolls people automatically with OAS, but not always. If you have not received an enrollment letter one month after your 64th birthday, apply through My Service Canada Account or by paper form. If your income has dropped, you can apply or ask Service Canada to estimate your current-year income.
Is the GIS taxable?
No. GIS is a non-taxable monthly benefit. It is still reported on your tax return (line 14600) with an offsetting deduction (line 25000), so it does not increase your taxes. Filing your return on time is mandatory — unfiled taxes can suspend your payments.
Can I receive GIS while living outside Canada?
Generally no. GIS requires living in Canada and is not payable beyond six months outside the country, unlike the OAS pension which can be paid abroad. Snowbirds should plan departures around that six-month window.
Sources
- Government of Canada — Old Age Security payment amounts (GIS maximums and income thresholds, October to December 2026)
- Government of Canada — Guaranteed Income Supplement overview (eligibility, tax-free status, auto-enrollment)
- Open Government Portal — Table of Benefit Amounts by marital status and income level (October to December 2026)
- Immigration News Canada — GIS payment increase October 2026 (1.4% CPI adjustment, payment dates, income thresholds)
Losing OAS to the clawback instead?
If your income is high rather than low, read OAS Clawback 2026: The $93,454 Threshold, Explained — and how much CPP and OAS you'll actually get in 2026.
Educational content only — not financial advice. Figures are estimates; confirm your own situation with the CRA or a licensed financial advisor. See our Disclaimer.