Understanding the Guaranteed Income Supplement (GIS)
The Guaranteed Income Supplement (GIS) is a federal program that provides non-taxable financial assistance to low-income seniors aged 65 and older who are receiving the Old Age Security (OAS) pension. It is one of three benefits offered under the OAS program. The amount of GIS received is based on marital status and net annual income. These payments are adjusted quarterly (January, April, July, and October) according to the Consumer Price Index to account for inflation.
How GIS Payments are Determined
GIS is an income-tested benefit, meaning the amount you receive decreases as your income increases. The calculation varies depending on your marital status:
- Single, divorced, or widowed seniors: For each dollar of income (excluding OAS), the GIS benefit is reduced by 50 cents.
- Couples: The calculation considers the combined income, and the reduction rate per dollar of combined income depends on whether the partner receives OAS or another allowance.
A GIS earnings exemption allows some employment and self-employment income to be excluded from the calculation, encouraging seniors to work.
Maximum GIS Payments (July–September 2025)
The maximum monthly GIS amounts are based on marital status and income thresholds for the period of July to September 2025:
- Single, widowed, or divorced: Up to $1,097.75 if annual income is less than $22,272.
- Couple (both receiving OAS): Up to $660.78 each if combined annual income is less than $29,424.
- Couple (one receives OAS, one does not): Up to $1,097.75 for the OAS recipient if combined annual income is less than $53,376.
- Couple (one receives Allowance): Up to $660.78 for the OAS recipient if combined annual income is less than $41,184.
- Survivor (ages 60-64): The Allowance for the Survivor can provide up to $1,663.81 per month (July-September 2025) if annual income is less than $29,976.
Comparing GIS and OAS
GIS is an additional benefit to the Old Age Security (OAS) pension. Here's a comparison of potential maximum monthly amounts:
| Situation | Maximum GIS Amount | Maximum OAS Amount | Total Potential Income |
|---|---|---|---|
| Single Senior (65-74) | $1,097.75 | $734.95 | ~$1,832.70 |
| Senior Couple (both 65-74) | $660.78 each | $734.95 each | ~$2,791.46 (Combined) |
| Single Senior (75+) | $1,097.75 | $808.45 | ~$1,906.20 |
Note: Figures are for July–September 2025. OAS for those 75 and older includes a 10% increase.
Applying for the Guaranteed Income Supplement
Many seniors are automatically enrolled for GIS upon receiving OAS. You will be notified by mail if you are automatically enrolled. Filing your income tax return annually is necessary for automatic renewal.
If automatic enrollment does not occur or you receive a request to apply, you must do so manually. You can apply online or by submitting a paper form. You will need your SIN and tax information, as well as your spouse's information if applicable.
Provincial and Territorial Supplements
Some provinces and territories offer their own income supplements for low-income seniors in addition to federal benefits. Eligibility often requires receiving both OAS and GIS and may be automatic based on tax filing. Seniors should check with their provincial government for details on available programs.
Conclusion
The Guaranteed Income Supplement is a vital program for low-income Canadian seniors, complementing the OAS pension to provide a baseline income. The maximum amount for single seniors for July–September 2025 is $1,097.75 per month, with variations based on marital status and income. While enrollment is often automatic, manual application may be required. By ensuring annual tax filing and exploring provincial supplements, seniors can access the full benefits available to them in retirement. For more detailed information, consult the official {Link: Canada.ca website https://www.canada.ca/en/services/benefits/publicpensions/old-age-security/guaranteed-income-supplement.html}.
