What Is It?
The Guaranteed Income Supplement (GIS) is a monthly non-taxable payment added to Old Age Security for low-income seniors. In 2024, GIS can add up to approximately $1,065/month for a single senior on top of OAS — a substantial benefit that many eligible seniors don’t receive because they didn’t know about it, didn’t file tax returns, or didn’t apply.
GIS eligibility is based on net income from the previous year, and Service Canada annually renews GIS for recipients who file their taxes. Seniors who miss applications or whose income drops can receive up to 11 months of retroactive payments.
Do I Qualify?
- You are 65 or older and already receiving OAS
- You are a Canadian resident
- Your income is below the GIS threshold for your marital status and household situation
2024 approximate thresholds (rounded):
- Single, widowed, or divorced: approximately $21,624 net annual income
- Married/common-law (both receiving OAS): approximately $28,560 combined
- Married/common-law (spouse receives Allowance): approximately $39,984 combined
Income for GIS purposes excludes OAS itself, TFSA withdrawals, and the first $5,000 of employment income (a recent enhancement).
The Retroactive Application
Service Canada allows retroactive GIS payments for up to 11 months prior to the month of application. This means:
- If you should have been receiving GIS for the past 11 months but weren’t enrolled, you can receive all missed payments in a lump sum
- If your GIS was reduced or suspended and you were eligible for more, you may be owed back payments
- If you filed your taxes late and missed auto-renewal, you can reclaim the gap months
No retroactive payments are available beyond 11 months — this is a firm limit. Apply as soon as you become aware of entitlement.
Annual Tax Filing is the Key
GIS is renewed automatically each year for existing recipients when Service Canada accesses your filed tax return through the CRA. If you don’t file a tax return (because your income is low enough that filing seems optional), GIS will be suspended after the prior year’s payment period ends.
Even if you have no taxable income, filing a $0 or minimal income return:
- Keeps GIS flowing automatically
- Ensures all provincial senior benefits linked to tax data are maintained
- Avoids a gap in payments that requires a retroactive application
What Most People Don’t Know
- Not filing taxes is the most common reason GIS stops. Many low-income seniors believe they don’t need to file because they owe no tax. This is wrong — the annual filing is how Service Canada verifies continued GIS eligibility.
- A sudden income drop can trigger retroactive eligibility. If your income was too high for GIS last year but drops significantly this year (death of a spouse, retirement from part-time work), you can apply for GIS immediately and request retroactive payments from the date of income change using a current-year income declaration instead of last year’s tax return.
- The Allowance benefit extends to spouses and survivors. If one spouse is 65+ and receives GIS, the other spouse (aged 60–64) may qualify for the Allowance benefit. Survivors (widowed between 60–64) may qualify for the Allowance for Survivors. Apply separately.
- GIS is not taxable. Unlike OAS and CPP, GIS payments are non-taxable income. They do not affect your income for purposes of the OAS clawback.
Frequently Asked Questions
My spouse died 6 months ago and I didn’t know I could get more GIS as a survivor. Can I claim back payments?
Yes — the GIS is recalculated based on your new income as a surviving spouse. Contact Service Canada immediately. You can receive up to 11 months of retroactive GIS at the new (higher) survivor rate, going back to the month following your spouse’s death.
I haven’t filed taxes in 3 years. Can I still apply for GIS?
You can apply for GIS directly without having filed taxes by submitting your income information to Service Canada. However, Service Canada will use your declared income rather than CRA-verified information. Filing your back taxes (which is free through the Community Volunteer Income Tax Program (CVITP) for low-income seniors) will streamline the process and may also unlock other provincial benefits.
My GIS was based on last year’s income, which was high. This year my income dropped sharply. Can I use this year’s income instead?
Yes — if your income has dropped significantly due to a specific event (retirement from employment, loss of pension income, etc.), you can request that Service Canada use your estimated current-year income to determine GIS eligibility instead of the prior year’s tax return. This is called a “current year income” renewal.
I just turned 65 and am applying for OAS. Do I apply for GIS at the same time?
Yes — the OAS application includes a GIS section. Apply for both together. If you believe you may be eligible (income below approximately $21,624 single or the applicable threshold), apply for GIS immediately rather than waiting.