GIS (Guaranteed Income Supplement) Basic (2026 updated)

GIS

The Guaranteed Income Supplement (GIS) is a vital tax-free benefit provided by Canada to low-income seniors receiving Old Age Security (OAS) to supplement their basic living income. This article, based on official data released in 2026, explains the GIS maximum benefit, eligibility criteria, income test, and its relationship with OAS and CPP.

2026 Maximum GIS Benefits (April – June Quarter)

Single, widowed, or divorced: Max $1,109.85/month (~$13,318.20/year).
Couples (both OAS recipients): Max $668.08/person per month.
Couples (one OAS, one under 60): Max $1,109.85/month (OAS recipient gets higher rate).
Couples (one OAS, one Allowance): Max $668.08 for the GIS recipient.
Actual Amount: Calculated on a "sliding scale" based on income thresholds.

GIS Eligibility Requirements

OAS Eligibility: Must qualify for OAS (typically 10 years residency after age 18).
Age: Must be 65 years of age or older.
Income Ceilings (2026):
- Single/Widowed/Divorced: Below $22,512
- Couple (both OAS): Below $29,760
- Couple (one Allowance): Below $41,664
- Couple (partner no OAS/Allowance): Below $53,952
Residency: Must be a legal resident. Payments stop after 6 months abroad.

Summary Table for Quick Reference (2026)

Marital Status	Max Monthly GIS	2026 Income Cut-off
Single / Widowed / Divorced	$1,109.85	$22,512
Partner receives full OAS	$668.08	$29,760 (Combined)
Partner receives Allowance	$668.08	$41,664 (Combined)
Partner no OAS/Allowance	$1,109.85	$53,952 (Combined)