The Guaranteed Income Supplement (GIS) is a tax-free monthly payment offered to low-income eligible Canadian seniors who receive Old Age Security (OAS).
This Supplement is designed to provide financial assistance to seniors aged 65 or older facing challenges with meeting their basic needs. If you qualify for GIS payment in Canada and seek additional information about the Supplement, you’ve come to the right place.
In this blog post, we will shed more light on GIS Canada, including who is eligible, how to apply, how much you can receive and the GIS payment dates for 2025.
Key Takeaways
- The Guaranteed Income Supplement (GIS) is a non-taxable benefit designed to provide financial assistance to low-income seniors in Canada who receive Old Age Security.
- To qualify for the GIS, your annual household income must be less than a specific threshold and you must be eligible for the OAS.
- You don’t have to pay income tax on GIS payments.
- Be sure to file your tax return on time to avoid any delays in receiving your GIS payments.
What is Guaranteed Income Supplement?
The Guaranteed Income Supplement (GIS) is a monthly payment offered to low-income Canadian seniors receiving the Old Age Security benefits.
The GIS supplement is a non-taxable benefit paid to OAS pensioners with low incomes. Just like the OAS, GIS benefits are not tied to employment so you can still collect them if you’re still working or have never been employed. You don’t need to contribute to this program as it’s funded by the government’s general revenues.
It’s important to calculate your potential GIS amount alongside your Canada Pension Plan (CPP) and OAS amounts, to ensure that you can support your lifestyle during your golden years.
In many cases, the CRA will let you know when you will start receiving your GIS payments. However, you may need to apply for your GIS benefits.
Who is Eligible for Guaranteed Income Supplement?
The Guaranteed Income Supplement eligibility is based on your individual income and family income (for couples) and is available to low-income Old Age Security pensioners.
To receive GIS payments, you must meet the following GIS eligibility requirements:
- You must be 65 years or older
- You must live in Canada
- You must be an Old Age Security (OAS) pensioner
- Your income must be below $21,624 if you are single, widowed, or divorced
- However, if you are a married seniors, your income plus the income of your spouse/common-law partner must be below:
- $28,560 if your spouse/common-law partner receives the full OAS pension
- $51,840 if your spouse/common-law partner does not receive an OAS pension
- $39,984 if your spouse/common-law partner receives the Allowance
Also, sponsored immigrants who have resided in Canada for less than 10 years after age 18 cannot receive the Guaranteed Income Supplement while sponsored unless their sponsor:
- suffers personal bankruptcy
- Dies
- is imprisoned for more than 6 months
- is convicted of abusing them
Immigrants who are not sponsored can receive the GIS payment if they already receive OAS.
What is Considered Income for Guaranteed Income Supplement?
The income considered for GIS is usually the same as your net income reported on your Income Tax return (excluding OAS). The following incomes are considered when determining your Guaranteed Income Supplement Canada eligibility:
- CPP or Quebec Pension Plan (QPP) benefits and other pension income (i.e. private pensions, superannuation, and foreign pension income)
- Capital gains and taxable Canadian dividends
- Net income from any rental properties
- Registered Retirement Savings Plans (RRSPs) that you cashed during the year
- Net employment or self-employment income
- Employment Insurance (EI) benefits
- Interest and other investment income
- Other income from sources (i.e. workers’ compensation payments and alimony)
These incomes are not considered:
- Payments from OAS, GIS, Allowance, or Allowance for the Survivor
- Deductions like union dues, RRSP deductions, moving expenses, and other employment expenses
- CPP or QPP contributions and your EI premiums
- CPP or QPP contributions and your EI premiums of net self-employment income
What Income is Used to Calculate GIS?
Your individual income for the previous year (family income for couples) is used to determine how much Guaranteed Income Supplement you can receive.
Here is the maximum income threshold for the January to March 2025 GIS payments:
Your situation | Maximum income threshold |
If you are single, divorced or widowed | Less than $21,624 |
If you have a spouse/common-law partner who receives the full OAS pension | Less than $28,560 (combined annual income of couple) |
If you have a spouse/common-law partner who receives the Allowance | Less than $39,984 (combined annual income of couple) |
If you have a spouse/common-law partner who does not receive an OAS pension or Allowance | Less than $51,840 (combined annual income of couple) |
How Much is GIS in Canada?
How much Guaranteed Income Supplement you receive in Canada depends on your marital status and your previous year’s income (your combined income for couples).
Here are the Guaranteed Income Supplement amounts for January to March 2025:
Your Situation | Maximum monthly payment amount |
If you are single, divorced or widowed | Up to $1,065.47 |
If you have a spouse/common-law partner who receives the full OAS pension | Up to $641.35 |
If you have spouse/common-law partner who receives the Allowance | Up to $641.35 |
If you have a spouse/common-law partner who does not receive an OAS pension or Allowance | Up to $1,065.47 |
How Much is the Guaranteed Income Supplement for a Couple?
The maximum monthly Guaranteed Income Supplement amount for couples depends on their combined family income and whether their spouse/common-law partner receives other pension benefits or not.
For the January to March 2025, the GIS amounts for couples are:
- Up to $641.35 if you have a spouse/common-law partner who receives the full OAS pension
- Up to $641.35 if you have a spouse/common-law partner who receives the Allowance
- Up to $1,065.47 if you have a spouse/common-law partner who does not receive an OAS pension or Allowance
GIS Payment Dates 2025
Your first Guaranteed Income Supplement payment will arrive the month after you turn 65.
So if you set up direct deposit, you can expect to receive your GIS on the following Guaranteed Income Supplement payment dates for 2025:
- January 29, 2025
- February 26, 2025
- March 27, 2025
- April 28, 2025
- May 28, 2025
- June 26, 2025
- July 29, 2025
- August 27, 2025
- September 25, 2025
- October 29, 2025
- November 26, 2025
- December 22, 2025
Guaranteed Income Supplement Application
Mostly, you will be automatically enrolled for the Guaranteed Income Supplement. You will receive a letter from Service Canada the month after your 64th birthday.
In this letter, Service Canada will inform you about when you can start collecting your GIS benefits.
Sometimes, if you do not receive this letter, it means Service Canada does not have enough information to enrol you automatically, and you will have to apply for GIS.
Step 1: Determine if you need to apply
You can apply if you receive a letter from Service Canada asking you to apply, the letter you received contained incorrect information, or are already receiving an OAS pension and have never received the Guaranteed Income Supplement.
Step 2: Gather your information
To apply for GIS, gather the necessary documents including:
- Your Social Insurance Number (SIN)
- Your spouse or common-law partner’s SIN and Date of Birth
- The countries where you have lived since age 18
- Your banking information for direct deposit
- The date you would like your payments to start
- Any reduction in employment or pension income (if applicable)
Step 3: Submit your Application
After gathering all your necessary information, you can begin your Guaranteed Income Supplement application:
- Apply Online
To apply online, you must be at least 1 month after your 64th birthday and must not have any legal representative on your account. You will need a My Service Canada Account (MSCA) to complete your application online.
Note that once you start the GIS application, you cannot save it and continue later, and your session will expire after 20 minutes of inactivity, so you must gather the information you need before you begin your application.
- Apply With Paper Application
If you are applying for GIS, you can complete the form included with your letter or download a new application form from Application for the Guaranteed Income Supplement or Statement of Income (ISP-3025).
If you are applying for both OAS and GIS, you can complete the form included with your letter or download a new application form from Application for the Old Age Security Pension and the Guaranteed Income Supplement (ISP-3550).
Before you submit, include certified true copies of the required documents in your application and mail the application to Service Canada or bring it in person to a Service Canada office.
You can see the Reference Guide (ISP-3550A) for information on how to apply for GIS with a paper application form.
Step 4: Receive a response
Service Canada will send you a letter with a decision on your application, or a request for more information.
Your decision letter will include your monthly GIS amount, the date of your first payment, and any past payments that may be owed to you.
Step 5: Review your application status
To view your application status, you can sign in to your My Service Canada Account (MSCA) or contact Service Canada.
If you disagree with Service Canada decision, you can ask for reconsideration. You can request this review in writing within 90 days of receiving your decision letter.
Service Canada will review your application and send you another decision letter.
Does OAS Count as Income for GIS?
No, your Old Age Security benefits are not counted as income for your GIS supplement. Other sources of income that are not considered for Guaranteed Income Supplement (GIS) in Canada include CPP or Quebec Pension Plan (QPP) benefits, private pensions, superannuation, RRSPs, EI, etc.
Is GIS Taxable?
No, Guaranteed Income Supplement is not considered taxable income in Canada. You do not have to pay taxes on your Guaranteed Income Supplement payment.
However, you must file your taxes by April 30 every year to avoid any disruption of payments.
What is the Difference Between OAS and GIS?
The OAS and GIS Supplement are designed to provide financial support during retirement. However, they serve distinct purposes. The GIS is a supplement provided alongside OAS to eligible Canadian seniors. Hence, to receive GIS, you must be an OAS pensioner.
Final Thoughts on Guaranteed Income Supplement
The Guaranteed Income Supplement Canada serves as a crucial lifeline for seniors facing financial hardship. Understanding its eligibility criteria, application process, and potential impact on other benefits is essential for maximizing support.
By navigating the system effectively, eligible individuals can secure the financial assistance they need to enhance their quality of life during retirement.
Stay informed, explore your options, and empower yourself to access the support you deserve through GIS.
