The Guaranteed Income Supplement (GIS): 2026 amounts and rules
Maximum GIS for October to December 2026: $1,138.90/month single, $685.56/month each for a couple both on OAS. Income must be below $23,112 (single).
The GIS is a tax-free monthly top-up to Old Age Security for lower-income Canadians aged 65 and over. Below: this quarter's maximums and income limits read daily from Service Canada, what counts as income (and what does not), the earnings exemption, why deferring OAS forfeits the supplement, and how to keep it from stopping.
GIS amounts and income limits: October to December 2026
Maximum monthly amounts by situation. GIS is indexed to the Consumer Price Index every January, April, July and October, so these figures change each quarter. The maximum includes a top-up paid only at the lowest incomes; most recipients receive a partial supplement.
| Your situation | Maximum GIS per month | Annual income must be below |
|---|---|---|
| Single, widowed or divorced | $1,138.90 | $23,112 |
| Spouse or partner receives the full OAS pension | $685.56 | $30,528 (combined) |
| Spouse or partner receives the Allowance | $685.56 | $42,768 (combined) |
| Spouse or partner receives neither OAS nor the Allowance | $1,138.90 | $55,392 (combined) |
Source: Service Canada, Old Age Security payment amounts, verified October 22, 2026. Income limits refer to 2025 net income, not counting the OAS pension itself, the first $5,000 of employment or self-employment income, or half of such income between $5,000 and $15,000. The full OAS pension at 65 to 74 is $762.50 a month this quarter; GIS is paid on top of it.
The rule that catches people: you must be receiving OAS to receive GIS. If your income is low enough to qualify for the supplement, deferring OAS past 65 to earn the 0.6% monthly increase gives up the GIS for every deferred month, and that is usually a much bigger loss. Run both numbers in the OAS calculator before you defer.
Who qualifies
Service Canada's conditions are short. You must:
- be 65 or older and receiving the OAS pension;
- live in Canada (GIS stops after six months outside the country, unlike OAS itself);
- not be under a sponsorship agreement as an immigrant (since October 1, 2025 that means for the whole sponsorship period, which is now 20 years for sponsored parents and grandparents outside Quebec); and
- have previous-year income below the limit for your situation in the table above.
A partial OAS pension (fewer than 40 years of residence after 18) does not disqualify you; the supplement is simply calculated on top of whatever OAS you receive, and people with a partial OAS can receive a larger GIS to compensate.
What counts as income
GIS is tested on your net income from the previous calendar year, as shown on your tax return, with a few specific adjustments. In broad terms, the supplement falls by about $1 for every $2 of income above the exemptions, which is why a small change in income can move the payment noticeably.
Counted
- CPP or QPP pensions, including survivor and disability benefits
- Employer pensions and annuities
- RRSP and RRIF withdrawals, in full
- Interest, rental income and the grossed-up amount of Canadian dividends (the tax return inflates eligible dividends by 38%, and GIS uses that inflated figure)
- Taxable capital gains
- Employment Insurance, workers' compensation and most other taxable benefits
- Employment and self-employment income above the exemption described below
Not counted
- The OAS pension itself, and the GIS, Allowance or Allowance for the Survivor
- TFSA withdrawals, which are not income for tax purposes
- The first $5,000 of employment or self-employment income, plus half of the next $10,000 (so up to $15,000 of earnings is partly or fully sheltered)
- Lottery winnings, gifts and inheritances, and the sale of your principal residence
The practical lesson: for a retiree likely to qualify for GIS, every dollar withdrawn from an RRSP or RRIF is taxed and reduces the supplement, while a TFSA withdrawal does neither. Our RRSP vs TFSA guide and RRSP meltdown guide cover how people with modest incomes handle this, including drawing RRSPs down before 65.
How the amount is set and when it changes
Service Canada recalculates your GIS every July using the income on the tax return you filed that spring; that amount then runs from July to the following June. Separately, the maximums are indexed to inflation every January, April, July and October and never go down. So two things can move your payment: your own income (once a year, in July) and the cost of living (every quarter).
If your income has fallen because you or your spouse retired, lost a job, or saw a pension end, you do not have to wait for next July. You can ask Service Canada to use an estimate of this year's income instead (the "option"), which can raise the supplement within a couple of months. Call Service Canada or submit a Statement of Income.
Applying, renewing and keeping it
- Enrolment is usually automatic. Service Canada writes to most people the month after their 64th birthday. If no letter arrives, apply online through My Service Canada Account or with the paper form; back payments are limited to 11 months plus the month you apply.
- File a tax return every year, even with no tax owing. The return is the renewal. Miss it and the payment can stop in July until you file or send Service Canada a statement of income.
- Tell Service Canada about a marriage, separation, death or move, because the couple rates and the residence requirement both depend on it.
- GIS is tax-free and does not affect your OAS clawback, but it is reported on your T4A(OAS) slip and used in some provincial benefit calculations.
Related benefits
If you qualify for GIS and your spouse or common-law partner is 60 to 64, they may qualify for the Allowance; a widowed 60- to 64-year-old with low income may qualify for the Allowance for the Survivor. Both are explained on their own page, with this quarter's amounts. Provinces add their own top-ups for GIS recipients (Ontario's GAINS, for example), which are usually automatic once you receive GIS.
Will deferring OAS cost you the GIS?
Enter your income and see your OAS, the clawback and how deferral changes the total.
When GIS is paid
GIS arrives inside your OAS deposit on the OAS payment dates, the third-to-last business day of each month. The next payment is Wednesday, October 28, 2026. Every date for the year is on the OAS payment dates page.
Add the OAS and GIS dates to your calendar
Subscribe once and every Old Age Security date stays current: new dates appear the day the agency publishes them.
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Didn't get your GIS payment?
- Check the date. Deposits land on the dates above, usually overnight; a weekend or holiday can move the date, which this page already reflects. Some banks post government deposits late in the day.
- Direct deposit: allow one full business day after the date, and confirm with your bank that nothing changed on their side (a closed or renumbered account is the usual cause). Cheque: allow 10 business days for Canada Post before reporting it.
- Look in My Service Canada Account. It shows the payment issued, the amount, where it was sent, and any notice that paused it (an unfiled tax return, a review, or an address that bounced). Sign in.
- Then call Service Canada: 1-800-277-9914 (TTY 1-800-255-4786), weekdays. Have your SIN ready. A missing cheque can be traced and reissued; a deposit sent to a closed account is returned and re-sent once you update your banking.
Not on direct deposit yet? Sign up with Service Canada so the money is in your account on the date, including over the holidays.
Frequently asked questions
How much is the GIS right now?
For October to December 2026, the maximum Guaranteed Income Supplement is $1,138.90 a month if you are single, widowed or divorced; $685.56 a month each if your spouse or common-law partner also receives the full OAS pension; $685.56 if your spouse receives the Allowance; and $1,138.90 if your spouse receives neither OAS nor the Allowance. The maximum goes only to the lowest incomes; most recipients get a partial amount.
What is the income limit for GIS?
Your previous year's income, not counting OAS, must be below $23,112 if you are single, widowed or divorced. For couples the limit is combined: $30,528 when both receive OAS, $42,768 when your spouse receives the Allowance, and $55,392 when your spouse receives neither OAS nor the Allowance. The first $5,000 of employment or self-employment income is excluded, plus half of the next $10,000.
Is the GIS taxable?
No. The Guaranteed Income Supplement is tax-free. You still report it on your return (it appears on your T4A(OAS) slip) because it is used to calculate other income-tested benefits, but it is deducted again so no tax is paid on it. The OAS pension it rides along with is taxable.
Do TFSA withdrawals affect GIS?
No. Money taken out of a TFSA is not income for tax purposes, so it does not reduce the GIS. RRSP and RRIF withdrawals do count, dollar for dollar. That is why many lower-income Canadians are better off saving in a TFSA than an RRSP: an RRSP withdrawal in retirement can cost roughly 50 cents of GIS for every dollar withdrawn on top of the income tax.
Can I get GIS if I delay OAS to 70?
Not while you are deferring. GIS is a supplement to the OAS pension, so you must be receiving OAS to receive GIS. Every month you delay OAS to earn the 0.6% monthly increase is a month with no GIS. If your income is low enough to qualify for a meaningful GIS, deferring OAS usually costs more than it gains.
Do I need to apply for GIS?
Usually not. Service Canada enrols most people automatically and sends a letter the month after your 64th birthday. If a month has passed since you turned 64 and no letter has arrived, apply through My Service Canada Account or with the paper form. After that, filing your income tax return every year by April 30 is what keeps the payment going; Service Canada reassesses it each July from that return.
When is GIS paid?
GIS is added to your OAS pension and arrives in the same deposit. The next payment is Wednesday, October 28, 2026; every date is on the OAS payment dates page and in the free calendar feed.
My income dropped this year. Do I have to wait until next July?
No. If your pension or employment income has fallen, or stopped, you can ask Service Canada to base your GIS on an estimate of this year's income instead of last year's tax return. This is called the "option" and uses a Statement of Income form (ISP-3026 for a retirement or a drop in pension income). It can start a higher GIS within a couple of months rather than a year later.
Why did my GIS change in July?
Each July, Service Canada recalculates GIS using the income on the tax return you filed in the spring. If your income rose, the supplement falls or stops; if it fell, the supplement rises. If you did not file a return, payments can stop entirely until you do. The amounts are also indexed to inflation every January, April, July and October, so small increases in those months are normal.
Amounts and income limits on this page are read from Service Canada's published tables and refreshed daily. The eligibility and income rules are summarized from Service Canada's GIS pages and the Old Age Security Act. This is general information, not advice; your own entitlement depends on your income, residence and marital status.
Live from the source, refreshed daily
Read every morning from Service Canada, Statistics Canada, the Bank of Canada and the CRA, and again at 11 a.m. ET on weekdays. Published figures only, no estimates.
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