GIS (Guaranteed Income Supplement) Estimator
The GIS is a non-taxable monthly top-up for low-income seniors who receive OAS. This tool estimates roughly how much you might receive based on your household type and other income.
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How GIS works
GIS starts at a maximum for your household type and is reduced by roughly 50 cents for every dollar of other net income — that is, income other than OAS and GIS themselves. Once your income reaches the threshold for your category, GIS stops entirely. Amounts are recalculated every July based on your previous year’s income, and the maximums are adjusted quarterly for inflation.
The TFSA advantage for GIS
This is one of the most important planning points for lower-income retirees: RRSP, RRIF, and LIF withdrawals all count as income that reduces GIS, but TFSA withdrawals do not. For someone receiving GIS, drawing from a TFSA instead of a RRIF can protect the supplement — effectively worth an extra 50 cents per dollar on top of any tax saved.
Important limits
This is a simplified estimate using the published maximums and the 50% reduction rate. Actual GIS uses detailed income tables and special rules (such as a partial exemption for employment income). Always confirm with Service Canada.
Frequently asked questions
What is GIS?
The Guaranteed Income Supplement is a non-taxable monthly benefit for low-income Canadian seniors who already receive Old Age Security. It’s separate from OAS — you have to qualify for OAS first, then meet a low-income test to receive GIS on top. Maximum amounts depend on whether you’re single or partnered, and the benefit is reduced as your other income rises. See Service Canada: Guaranteed Income Supplement.
Who qualifies for GIS?
You must be 65 or older, receive OAS, be a Canadian resident, and have an annual income (excluding OAS and GIS themselves) below the threshold for your household type. Thresholds differ for single seniors vs. couples, and within couples depending on whether both spouses receive OAS. The Allowance is a separate, related benefit for low-income spouses aged 60–64 of GIS recipients.
What income counts toward GIS — and what doesn't?
Most retirement income counts: CPP, employer pensions, RRSP withdrawals, RRIF withdrawals, LIF withdrawals, investment income, employment income (with a small exemption), and rental income. OAS and GIS themselves do NOT count. Critically, TFSA withdrawals do NOT count either — which is the single most important planning lever for GIS recipients. Drawing from a TFSA instead of a RRIF can preserve your GIS dollar-for-dollar.
How does GIS get reduced as my income rises?
Roughly speaking, GIS reduces by about 50 cents for every dollar of other income, until it phases out completely once your income reaches the threshold for your category. That's an effective 50% additional 'tax' on RRIF, CPP, and pension income for GIS recipients — on top of regular income tax. For someone in the lowest tax bracket, that combined effect can exceed 70% on a marginal dollar of RRIF income.
When and how do I apply for GIS?
Many people are auto-enrolled when they’re approved for OAS, but not everyone — if you weren’t enrolled automatically, you can apply through your My Service Canada Account or by mail using the ISP-3025 form. Apply as soon as you turn 64 or are approved for OAS. GIS is paid monthly alongside OAS once approved. You also need to file a tax return every year so Service Canada can verify your income; missing a return can interrupt your payments. See how to apply for GIS.
How often do GIS amounts change?
GIS maximums and thresholds are reviewed every quarter (January, April, July, and October) and adjusted for inflation — they can rise, but they never fall, even if inflation is negative. Your personal GIS amount is recalculated every July based on your previous year’s tax return, so a one-time spike in income (like a big RRIF withdrawal) can reduce your GIS for the following year. See current GIS amounts.
Is GIS taxable?
No. GIS is non-taxable income, unlike OAS and CPP. You still report it on your tax return, but it doesn't increase your taxable income, and it doesn't count toward the OAS clawback either. That's part of what makes it valuable: every dollar of GIS is worth more than a dollar of taxable pension income, after tax.
Can I receive GIS if I live outside Canada?
Generally no. GIS stops if you're outside Canada for more than 6 months in a row (other than for very specific exceptions). OAS may continue if you have at least 20 years of Canadian residency, but GIS is residence-based and ends when you stop being a Canadian resident. If you're planning to retire abroad, this is one of the most important benefits to factor in.