Retirement

GIS

The Guaranteed Income Supplement is a monthly tax-free benefit for eligible lower-income OAS recipients living in Canada.

4 min

Retirement 101 • 06

GIS stands for Guaranteed Income Supplement.

It is an additional benefit for eligible OAS recipients with lower income.

GIS is income-tested.

Eligibility and payment amounts depend on income and household situation under current program rules.

Basic GIS eligibility includes

01Age 65 or older02Receiving OAS03Living in Canada04Income below the applicable threshold05Meeting current sponsorship and other rules

GIS and OAS are connected but different.

01

OAS

A taxable pension with broader eligibility.

02

GIS

A tax-free supplement targeted to eligible lower-income OAS recipients.

Household situation matters.

SingleOne income threshold applies
CoupleCombined income can matter
PaymentChanges with income
ThresholdsUpdated over time

Tax filing can matter even though GIS itself is tax-free.

Government uses income information to review eligibility and payment amounts.

GIS planning should consider

01Other taxable income02RRSP or RRIF withdrawals03Employment income04Marital status05Current program thresholds

Remember this

GIS is a low-income retirement benefit layered on top of OAS.

Because it is income-tested, other retirement income can affect what you receive.

Lesson complete

Reviewed 2026-08-18

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