Updated Checked by the Tax-Services.ca editorial team How we check
The Guaranteed Income Supplement is a tax-free monthly payment for Old Age Security recipients aged 65 or older who have a low income and live in Canada. For October to December 2026, a single person gets up to $1,138.90 a month if their income is under $23,112. The amount is based on last year’s net income and reviewed every July.
Who qualifies for the Guaranteed Income Supplement?
You must be 65 or older, receive the Old Age Security pension, live in Canada, not be under a sponsorship agreement, and have an annual income below the limit for your situation. The Service Canada: Guaranteed Income Supplement, do you qualify page sets out the rules. If you are an immigrant who was sponsored, you cannot receive the GIS while the sponsorship agreement lasts, with exceptions such as the sponsor dying or going to prison for more than 6 months. Under rules effective October 1, 2025, that applies for the whole length of the agreement. Immigrants who were not sponsored can receive it if they qualify for OAS.
How much is the GIS for October to December 2026?
These maximums and income limits come from the Service Canada: Guaranteed Income Supplement, how much you could receive page. They are maximums, and the page says they are not guaranteed.
| Your situation | Income must be under | Maximum per month |
|---|---|---|
| Single, divorced or widowed | $23,112 | $1,138.90 |
| Spouse or partner gets the full OAS pension | $30,528 combined | $685.56 |
| Spouse or partner gets the Allowance | $42,768 combined | $685.56 |
| Spouse or partner gets neither OAS nor the Allowance | $55,392 combined | $1,138.90 |
For couples, the maximum is per person. Two spouses who both get the full pension can each receive up to $685.56, which our arithmetic puts at $1,371.12 a month together. Pension amounts are adjusted each January, April, July and October for the cost of living. The amounts for January 2027 have not been published yet (checked 31 October 2026). The related Allowance, for people 60 to 64 whose spouse gets the GIS and full OAS, is up to $1,448.06 a month, according to Service Canada: Old Age Security, monthly amounts.
What income counts for the GIS?
Service Canada measures net income, from the previous calendar year, and your benefit is recalculated each July from it. With a spouse or common-law partner, it uses combined income. GIS payments are not taxable. The Service Canada pages we checked do not list which sources are excluded or any employment income exemption, so the Service Canada OAS Benefits Estimator and the Service Canada phone line are the places to test your own mix of work income, RRSP or RRIF withdrawals, and other pension income. Because the test uses net income, anything that raises net income on your return can lower the GIS or cut it off when you pass the limit for your situation.
What does a worked example look like?
Hassan is single and had net income of $20,000 last year, which is $3,112 under the $23,112 limit. He qualifies for some GIS. How much depends on how close he sits to the limit, so the maximum of $1,138.90 a month, or $13,666.80 a year by our calculation, is a ceiling, not his number.
Lena and Omar both receive the full OAS pension and had combined income of $28,000. That is $2,528 under the $30,528 limit, so they qualify for some GIS each. If their combined income rises to $31,000, they are over the limit by $472 and the GIS stops until a later review brings their income back down. Both results are our arithmetic from the page’s limits. Our OAS calculator helps test your own case.
How does the GIS differ from OAS?
| Point | OAS pension | GIS |
|---|---|---|
| Based on | Age and years lived in Canada | Low income, on top of OAS |
| Starts at | 65 | 65, with OAS |
| Tax | A recovery tax can apply to high incomes | Not taxable income |
| Can you delay it | Yes, up to age 70 for 0.6% a month | No increase from delay, and delaying OAS means no GIS |
| Review | Each year, using your tax return | Each July, using your tax return |
The deferral facts are on the Service Canada: Old Age Security, when to start page. Read our OAS pension guide and the OAS clawback article for the other side of the income test.
How do you apply, and how does renewal work?
Service Canada tries to enrol you automatically. If you are not enrolled, you get a letter inviting you to apply. If a month passes after your 64th birthday with no letter, contact Service Canada. You can apply online through My Service Canada Account, or by mail with form ISP-3550 for OAS and GIS together, or ISP-3025 for the GIS alone. Online applications take 14 days to process and mail takes 120 days. You have 90 days from the decision letter to ask for a reconsideration. The steps are on the Service Canada: Guaranteed Income Supplement, apply page.
Renewal uses your tax return. File by April 30 every year, because late filing can disrupt payments. In July a letter tells you whether the benefit is renewed, stopped, started or resumed, or whether more income information is needed. If your income drops because you retire or your pension falls, tell Service Canada, which can use your estimated current-year income. Payments also stop if you are outside Canada for more than 6 months or serve a federal sentence of 2 years or more. See the Service Canada: Guaranteed Income Supplement, receiving your benefit page. Check our free filing options for seniors if filing is the barrier.
What could change?
The amounts and limits move with the cost of living each quarter, so the January 2027 figures will differ from the ones above. Our retirement income and benefits hub collects the related pages.
Where does this information come from?
Rules and figures come from the Service Canada Guaranteed Income Supplement pages on eligibility, how much you could receive, applying and receiving your benefit, and the Old Age Security monthly amounts page, checked on 31 October 2026. Checked on 31 October 2026. This is an independent information site: we provide no services, we do not represent the CRA or any organization, we collect information from open sources, and we do not guarantee that anything here is accurate or current. We accept no liability for decisions based on it. Check the official source before you rely on it. See the full disclaimer.
Frequently asked questions
How much is the Guaranteed Income Supplement for October to December 2026?
A single, widowed or divorced person can get up to $1,138.90 a month. A person whose spouse gets the full OAS pension can get up to $685.56 a month. These are maximums and depend on your income.
What income limit applies to the GIS?
For October to December 2026, a single person needs income under $23,112. A couple where the spouse gets the full OAS pension needs combined income under $30,528. Other limits apply if the spouse gets the Allowance or neither benefit.
Do I have to apply for the GIS separately from OAS?
Often not. Service Canada tries to enrol you automatically around your 64th birthday. If you receive OAS but never applied for the GIS, you apply online or with form ISP-3025, or with ISP-3550 if you have not applied for OAS.
How is the GIS renewed?
Renewal uses your tax return. File by April 30 each year, and in July Service Canada sends a letter saying whether your benefit is renewed, stopped, started or resumed, or whether it needs more income information.
Is the Guaranteed Income Supplement taxable?
No. GIS payments are not considered taxable income. Your net income from the previous year decides your GIS amount each July.
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