What is 🇨🇦 GIS (Guaranteed Income Supplement) Calculator?
A 🇨🇦 GIS (Guaranteed Income Supplement) Calculator computes 🇨🇦 gis (guaranteed income supplement) from the inputs you provide. It applies the standard formula to the values you enter and returns the result instantly, without sending any data to a server. Up to $1,086.88/month for low-income single OAS recipients in 2025.
🇨🇦 GIS (Guaranteed Income Supplement) Calculator
Estimate your monthly GIS top-up. Available to OAS recipients with low income. Reduces $1 for every $2 of other income (after exemptions). Uses 2025 Q1 tables.
GIS tops up OAS for low-income seniors. The 2025 Q1 max for singles is $1,086.88/month, paid only if you have very little other income (CPP, pension, RRSP, employment all count - OAS itself does not). It reduces by 50 cents for every dollar of other income above the modest exemption.
Estimated monthly GIS
$835
Source: Service Canada GIS Q1 2025 tables. The first $5,000 of employment / self-employment income is exempt; partial exemption on the next $10,000. OAS itself is excluded from the GIS income test. Estimates are approximate; check My Service Canada Account for the exact monthly amount.
How to use this calculator
- Pick your status. GIS rates differ for singles, for couples where both get OAS, and for couples where one spouse does not.
- Enter your other annual income. Include CPP, employer or private pensions, RRIF withdrawals, investment income, and earned income. Do NOT include OAS.
- If you have a spouse, enter their income. The income test usually combines both.
- Read your monthly GIS and combined OAS + GIS amount.
About this tool
The Guaranteed Income Supplement (GIS) is a monthly non-taxable benefit paid to OAS recipients with low income. It is the floor of the Canadian retirement income system - if you have very little CPP, no employer pension, and modest savings, GIS plus OAS can be a meaningful chunk of your income.
The exact amount depends on your marital status, your spouse's OAS status, and your combined income. The 2025 Q1 maximum for a single recipient is $1,086.88 per month. GIS is reduced by 50 cents for every dollar of "other" income (everything except OAS itself, with a small exemption for employment / self-employment income). The income test is based on the previous tax year's line 23600, but you can request a re-determination if your income drops sharply (e.g., retirement).
The math
When to use this
Retirement income floor
Many seniors with no employer pension and modest CPP rely heavily on OAS + GIS. Knowing the cutoff helps decide when to draw RRSP / RRIF.
Spousal income drag
Even if you qualify for GIS individually, your spouse's income reduces it. Couples often plan their RRSP withdrawals together to maximize household GIS.
Working past 65
The first $5,000 of employment income is exempt, with partial exemption on the next $10,000. Modest part-time work does not wipe out GIS.
TFSA strategy
TFSA withdrawals do not count as income for GIS. Many low-income retirees keep most savings in TFSAs to preserve GIS eligibility.
What the tool does and does NOT handle
Does handle
- Single vs couple GIS rate differences
- 50% reduction rate above the exemption
- Approximate income cutoffs at which GIS reaches zero
- Combined OAS + GIS estimate
Does NOT handle
- Allowance and Allowance for Survivor (ages 60-64 - separate programs)
- Quarterly indexation - we use Q1 2025 figures; numbers adjust in April, July, October
- Provincial top-ups (e.g., Ontario's GAINS, BC's SAFER)
- Sponsored immigrant rules (10-year residency requirement)
Common mistakes
- Including OAS in "other income". OAS does not count toward the GIS income test. Only your CPP, pensions, work income, and investment income do.
- Forgetting the employment income exemption. The first $5,000 of work income each spouse earns is fully exempt. Next $10,000 is half-exempt. Mention this on your application.
- Not re-applying after retirement. GIS is normally based on prior-year income. If you just retired and your income dropped, request a re-determination using Form ISP-3026.
- Forgetting about TFSAs. TFSA earnings and withdrawals are invisible to the GIS test. Low-income seniors should prioritize TFSAs over non-registered accounts.
- Assuming common-law does not count. Common-law partners (12+ months) are treated the same as married for GIS - both incomes are tested.
Frequently asked questions
Who qualifies for GIS?
Anyone who receives OAS, has been a Canadian resident for 10+ years after age 18, and has income below the cutoff for their household type.
Is GIS taxable?
No. GIS is non-taxable. It does not appear on line 11400 (taxable benefits) and does not affect federal tax owing.
Does my spouse's income count?
Yes. GIS uses combined family income. Even if your individual income is zero, a high-earning spouse can disqualify you.
How often does GIS change?
It is recalculated July 1 each year based on your prior tax return. Service Canada also adjusts amounts each calendar quarter for inflation.
Can I get GIS if I have RRSPs?
RRSP balances themselves do not affect eligibility. Withdrawals do - they count as income for the GIS test. Many seniors leave RRSPs untouched if drawing would wipe out GIS.
Does TFSA income count?
No. TFSA withdrawals and growth are completely invisible to the GIS income test. This is why TFSAs are especially valuable for low-income seniors.
What if my income drops mid-year?
Use Form ISP-3026 to ask Service Canada to use estimated current-year income instead of prior-year. Common after retirement, business closure, or loss of a spouse.
Are there top-ups from my province?
Yes - Ontario GAINS, BC SAFER, Alberta Seniors Benefit, and others stack on top of GIS. Check your provincial seniors program.