The Guaranteed Income Supplement is the part of Old Age Security that goes only to seniors with low income, and for many of them it is worth more each month than the OAS pension itself. The maximum is reviewed four times a year, the income limit depends on whether there is a spouse or partner and what that partner receives, and several provinces pay their own supplement on top. Every federal figure below comes from Employment and Social Development Canada (ESDC) and every provincial or territorial figure from that government’s own page (or, for Newfoundland and Labrador’s payment dates, from the Canada Revenue Agency, which pays that benefit). This page explains the rules; it is not financial advice, and the exact amount for any one person is shown in My Service Canada Account.
How much is the Guaranteed Income Supplement in 2026?
For October to December 2026 the GIS pays up to $1,138.90 a month to a single, widowed or divorced senior and up to $685.56 a month to each partner in a couple where both receive the full OAS pension. The table shows every GIS situation next to the OAS pension and the Allowance, because the three are paid together and their limits interact.
How to read this table: Maximum monthly amounts. The income limit is the annual income at which the benefit stops completely. GIS rows use annual net income from the previous year, combined for couples where shown, and leave out the OAS pension and part of any employment income. The top-up cut-off is the income above which the extra top-up for the lowest incomes is no longer paid.
| Benefit and situation | Maximum per month | Income must be under | Income that counts | Top-up income cut-off |
|---|---|---|---|---|
| OAS pension, age 65 to 74 | $762.50 | $152,062 | Individual net world income in 2025 | — |
| OAS pension, age 75 and over | $838.75 | $157,923 | Individual net world income in 2025 | — |
| GIS, single, widowed or divorced | $1,138.90 | $23,112 | Own annual net income | $10,496 |
| GIS, spouse or partner receives the full OAS pension | $685.56 | $30,528 | Combined income of the couple | $8,800 |
| GIS, spouse or partner receives the Allowance | $685.56 | $42,768 | Combined income of the couple | $8,800 |
| GIS, spouse or partner receives no OAS pension or Allowance | $1,138.90 | $55,392 | Combined income of the couple | $20,992 |
| Allowance, age 60 to 64 (spouse or partner receives GIS) | $1,448.06 | $42,768 | Combined income of the couple | $8,800 |
| Allowance for the Survivor, age 60 to 64 | $1,726.18 | $31,152 | Own annual net income | $10,496 |
Source: Old Age Security payment amounts — Canada.ca (maximum payments and income thresholds, October to December 2026); Old Age Security payment amounts — Canada.ca (latest quarterly adjustment); Maximum Benefit Amounts and Related Figures — CPP (2026) and OAS (October to December 2026), Table 5; Maximum Benefit Amounts and Related Figures — CPP (2026) and OAS (October to December 2026), Table 5 (Allowances); Maximum Benefit Amounts and Related Figures — CPP (2026) and OAS (July to September 2026), Table 5; Maximum Benefit Amounts and Related Figures — CPP (2026) and OAS (July to September 2026), Table 5 (GIS single); Old Age Security — When to start your retirement pension (deferral table, October to December 2026); Old Age Security pension recovery tax — income recovery thresholds (Canada.ca); Old Age Security — How much you could receive (Canada.ca); Maximum Benefit Amounts and Related Figures — October to December 2026, Table 5 footnote 6 (income excluded from GIS and Allowance cut-offs). In effect from July 1, 2026 to December 31, 2026; checked September 29, 2026.
The October increase was 1.4%, which added $15.73 a month to the single maximum compared with July to September. The previous quarter is kept below for anyone checking a September 2026 payment.
How to read this table: Previous quarter, for comparison. Same income rules as the October to December table.
| Benefit and situation | Maximum per month | Income must be under | Top-up income cut-off |
|---|---|---|---|
| OAS pension, age 65 to 74 | $751.97 | $152,062 | — |
| OAS pension, age 75 and over | $827.17 | $157,923 | — |
| GIS, single, widowed or divorced | $1,123.17 | $22,800 | $10,352 |
| GIS, spouse or partner receives the full OAS pension | $676.09 | $30,096 | $8,800 |
| GIS, spouse or partner receives the Allowance | $676.09 | $42,144 | $8,800 |
| GIS, spouse or partner receives no OAS pension or Allowance | $1,123.17 | $54,624 | $20,704 |
| Allowance, age 60 to 64 (spouse or partner receives GIS) | $1,428.06 | $42,144 | $8,800 |
| Allowance for the Survivor, age 60 to 64 | $1,702.34 | $30,696 | $10,352 |
Source: Old Age Security payment amounts — Canada.ca (maximum payments and income thresholds, October to December 2026); Old Age Security payment amounts — Canada.ca (latest quarterly adjustment); Maximum Benefit Amounts and Related Figures — CPP (2026) and OAS (October to December 2026), Table 5; Maximum Benefit Amounts and Related Figures — CPP (2026) and OAS (October to December 2026), Table 5 (Allowances); Maximum Benefit Amounts and Related Figures — CPP (2026) and OAS (July to September 2026), Table 5; Maximum Benefit Amounts and Related Figures — CPP (2026) and OAS (July to September 2026), Table 5 (GIS single); Old Age Security — When to start your retirement pension (deferral table, October to December 2026); Old Age Security pension recovery tax — income recovery thresholds (Canada.ca); Old Age Security — How much you could receive (Canada.ca); Maximum Benefit Amounts and Related Figures — October to December 2026, Table 5 footnote 6 (income excluded from GIS and Allowance cut-offs). In effect from July 1, 2026 to December 31, 2026; checked September 29, 2026.
These are maximums, not typical payments. Canada.ca states plainly that the maximum amounts are not guaranteed and that the actual payment depends on income. A senior with only the OAS pension and no other income receives the full GIS; anyone with CPP, a workplace pension or investment income receives less. The OAS payment amounts page tracks the OAS pension and deferral figures quarter by quarter.
Who is eligible for the GIS?
GIS eligibility has five conditions, and all of them must be met. A person must:
- Be 65 or older. People aged 60 to 64 whose spouse or partner receives the GIS may qualify for the Allowance instead, and widowed people aged 60 to 64 may qualify for the Allowance for the Survivor.
- Receive the OAS pension. A partial OAS pension counts, so someone with only 10 or 15 years in Canada after age 18 can still get the GIS. A deferred OAS pension does not: the GIS cannot be paid while OAS is delayed.
- Live in Canada. The OAS pension can keep paying abroad after 20 years of residence, but the GIS may stop after more than 6 months outside Canada.
- Not be under a sponsorship agreement. Since October 1, 2025 sponsored immigrants cannot receive the GIS for the entire length of the agreement, and parent and grandparent agreements outside Quebec now run 20 years instead of 10. Immigrants who were not sponsored can receive the GIS once they qualify for OAS.
- Have income under the limit for their situation. The limits are in the table above and are covered in detail in the next section.
The full rules for OAS residence, applications and payments abroad are on the Old Age Security guide.
What are the GIS income limits for singles and couples?
The GIS has four income limits, one for each household situation. For October to December 2026:
- Single, widowed or divorced: own annual income under $23,112.
- Spouse or partner receives the full OAS pension: combined income under $30,528. Each partner can get up to $685.56.
- Spouse or partner receives the Allowance (aged 60 to 64): combined income under $42,768. The pensioner can get up to $685.56 in GIS and the partner up to $1,448.06 in Allowance.
- Spouse or partner receives neither OAS nor the Allowance: combined income under $55,392, and the pensioner can get up to $1,138.90, the same as a single senior.
The last limit is the highest because only one person in the couple is receiving any OAS money, so the couple’s income test is set much wider. A pensioner aged 67 whose partner is 58, for example, is tested against the $55,392 limit, not the $30,528 one.
Inside each limit there is a second, lower line: the top-up cut-off. The maximums above include a top-up that goes only to the lowest incomes. The top-up shrinks as income rises and stops at $10,496 for a single senior and at $8,800 of combined income for a couple who both receive OAS. Above the top-up cut-off the regular GIS keeps shrinking until it reaches zero at the income limit.
A quick way to see where a household sits:
| Household (October to December 2026) | Other income for GIS purposes | Where it falls |
|---|---|---|
| Single, CPP of $9,000 a year plus $1,000 interest | $10,000 | Under $10,496: GIS plus part of the top-up |
| Single, CPP of $9,000 plus a workplace pension of $6,000 | $15,000 | Under $23,112: reduced GIS, no top-up |
| Couple, both on OAS, combined CPP of $24,000 | $24,000 | Under $30,528: a reduced GIS for each partner |
| Couple, both on OAS, combined pensions of $32,000 | $32,000 | Over $30,528: no GIS |
The exact dollar amount inside each band depends on ESDC’s payment tables, so the OAS, CPP and GIS planner is the practical way to estimate a monthly figure from a specific income.
What income counts toward the GIS limit?
The GIS uses net income from the previous calendar year, which is why the July 2026 payment is based on the 2025 tax return. Three things are left out of the count:
- The OAS pension itself.
- The first $5,000 of employment or self-employment income.
- Half (50%) of employment or self-employment income between $5,000 and $15,000.
Most other income on the return counts, including CPP, workplace pensions, interest, investment income and taxable RRSP or RRIF withdrawals. A senior who earns $12,000 from a part-time job has $8,500 of it excluded, so only $3,500 of the job income counts toward the GIS limit. That exemption makes part-time work far less costly to the GIS than a pension or RRIF withdrawal of the same size.
Timing matters for the same reason. A large one-time RRSP or RRIF withdrawal raises net income for that year and can reduce or end the GIS from the following July to June. The RRIF guide covers minimum withdrawals, and the retirement income planning guide explains how withdrawal order affects income-tested benefits.
Which provinces pay a top-up on the GIS?
Seven provinces and one territory have senior income programs, paid on top of the federal OAS and GIS, whose 2026 figures are confirmed on this page. Each defines income differently, so a limit in one province cannot be compared directly with a limit in another.
| Province or territory | Program | Maximum (as published) | How it is paid | Application |
|---|---|---|---|---|
| British Columbia | Senior’s Supplement | $99.30 a month single; $220.50 a month per couple | Monthly | Automatic |
| Ontario | Guaranteed Annual Income System (GAINS) | $92 a month per pensioner ($184 per couple) | Monthly, on or about the 25th | Automatic for OAS and GIS recipients |
| Saskatchewan | Seniors Income Plan (SIP) | $360 a month single at home; $325 each for a couple | Monthly | Automatic |
| Alberta | Alberta Seniors Benefit | $3,946 a year single; $5,918 a year per couple (homeowner, renter or lodge) | Monthly | Must apply |
| Manitoba | 55 PLUS | About $53.93 a month for a single person, paid as one quarterly amount | Quarterly | Automatic for OAS recipients |
| New Brunswick | Low-Income Seniors’ Benefit | $629 once a year | Annual | Must apply |
| Newfoundland and Labrador | Seniors’ Benefit | $1,882 a year per family | Quarterly, with the federal Canada Groceries and Essentials Benefit | File a tax return |
| Yukon | Yukon Seniors Income Supplement | $323.26 a month | Monthly | No separate application |
How much is the BC Seniors Supplement?
The BC Senior’s Supplement pays $1.00 to $99.30 a month to a single senior, $2.00 to $220.50 to a couple and $1.00 to $99.83 to a spouse on the federal Allowance. British Columbia sets it from the federal GIS or Allowance amount rather than directly from income, but its reference table (updated July 1, 2026) shows roughly where it ends:
| Situation in B.C. | Maximum per month | Highest yearly income still paid |
|---|---|---|
| Single, surviving spouse or divorced pensioner | $99.30 | $2,279.99 |
| Married, both on OAS and GIS (each) | $110.25 | $4,895.99 |
| Married, spouse not on OAS, GIS or Allowance (pensioner) | $99.30 | $10,511.99 |
| Married, spouse on the Allowance (pensioner) | $110.25 | $8,111.99 |
| Married, spouse on the Allowance (spouse aged 60 to 64) | $99.83 | $4,559.99 |
Income here means income for GIS purposes as Service Canada determines it, combined for couples. The supplement starts automatically one month after the first OAS and GIS payment, continues during up to six months of travel and in long-term care, and the remaining 2026 payment dates are October 27, November 27 and December 22. As a check on the numbers, B.C.’s rate table gives a single pensioner aged 65 to 74 a guaranteed total of $1,974.44 a month, which is exactly the federal July to September maximums plus the full supplement.
How does Ontario GAINS work with the GIS?
GAINS pays up to $92 a month per pensioner for the July 2026 to June 2027 benefit year. It uses private income (CPP, workplace pensions, interest; not OAS or GIS), and it is small because it ends at low incomes:
| Situation in Ontario | Maximum per month | GAINS ends at private income of |
|---|---|---|
| Single pensioner | $92 | $4,416 |
| Married, both pensioners (couple income) | $92 each ($184 per couple) | $8,832 |
| Married, one pensioner aged 65 to 74, spouse not on OAS | $92 | $18,000 |
The one-pensioner cut-off comes from Ontario’s October to December 2026 rate table; in the July to September table it was $17,856. In the single table GAINS falls by $0.50 for each $24 of annual private income. There is no application for people already on OAS and GIS, only a tax return every year by April 30. Other Ontario programs for seniors are on the Ontario seniors’ benefits page.
How much is the Saskatchewan Seniors Income Plan?
SIP pays up to $360 a month to a single senior living at home, and a senior receiving the maximum GIS receives the maximum SIP. Saskatchewan tests taxable income excluding OAS and the GIS, and the benefit is reassessed each July.
How to read this table: Maximum monthly SIP and the annual taxable income, excluding the federal OAS pension and GIS, at which SIP becomes zero (levels as of April 1, 2026; rates effective July 1, 2023). Married couples where both receive OAS and GIS get the amount shown for each partner.
| Household | Maximum per month | SIP ends at income of |
|---|---|---|
| Living at home — single OAS/GIS recipient | $360 | $4,560 |
| Living at home — married, both OAS/GIS recipients (each) | $325 | $7,440 |
| Living at home — married, spouse under 60 | $360 | $11,568 |
| Living at home — married, spouse 60-64 on federal Allowance | $360 | $9,120 |
| Special care home — single OAS/GIS recipient | $50 | $912 |
| Special care home — married, both OAS/GIS recipients | $50 | $1,776 |
| Special care home — married, spouse under 60 | $50 | $9,552 |
| Special care home — married, spouse 60-64 on federal Allowance | $50 | $1,824 |
Source: Alberta Seniors Benefit — Alberta.ca (income guidelines effective July 1, 2026); Alberta Seniors Benefit — maximum annual benefit, single senior; Alberta Seniors Benefit — maximum annual benefit, single senior (other residence categories); Alberta Seniors Benefit — maximum annual benefit, senior couple; Alberta Seniors Benefit — maximum annual benefit, senior couple (other residence categories); Alberta Seniors Benefit — 2026 payment schedule; Ontario Guaranteed Annual Income System payments for seniors — ontario.ca (maximum and benefit year); Ontario GAINS — eligibility and private income limits; Ontario GAINS — payment timing; Ontario Guaranteed Annual Income System benefit rates — Ontario Data Catalogue (single and couple maximums, July 1, 2026 to June 30, 2027); Ontario Guaranteed Annual Income System benefit rates — Ontario Data Catalogue (tables are re-issued quarterly; latest July 1 - September 30, 2026); Ontario GAINS benefit rates, ages 65 to 74, single pensioner (July 1 to September 30, 2026) — Ontario Data Catalogue CSV; Ontario GAINS benefit rates, ages 65 to 74, married both pensioners (July 1 to September 30, 2026) — Ontario Data Catalogue CSV; Ontario GAINS benefit rates, ages 65 to 74, married one pensioner (July 1 to September 30, 2026) — Ontario Data Catalogue CSV; Ontario GAINS benefit rates, ages 65 to 74, married pensioner with spouse 60-64 (July 1 to September 30, 2026) — Ontario Data Catalogue CSV; Ontario GAINS benefit rates, age 75 and over, single pensioner (July 1 to September 30, 2026) — Ontario Data Catalogue CSV; Ontario GAINS benefit rates, age 75 and over, married both pensioners (July 1 to September 30, 2026) — Ontario Data Catalogue CSV; Ontario GAINS benefit rates, age 75 and over, married one pensioner (July 1 to September 30, 2026) — Ontario Data Catalogue CSV; Ontario GAINS benefit rates, age 75 and over, married pensioner with spouse 60-64 (July 1 to September 30, 2026) — Ontario Data Catalogue CSV; Ontario Guaranteed Annual Income System benefit rates — Ontario Data Catalogue (latest tables, October 1 - December 31, 2026); Ontario GAINS benefit rates, ages 65 to 74, single pensioner (October 1 to December 31, 2026) — Ontario Data Catalogue CSV; Ontario GAINS benefit rates, ages 65 to 74, married both pensioners (October 1 to December 31, 2026) — Ontario Data Catalogue CSV; Ontario GAINS benefit rates, ages 65 to 74, married one pensioner (October 1 to December 31, 2026) — Ontario Data Catalogue CSV; Ontario GAINS benefit rates, ages 65 to 74, married pensioner with spouse 60-64 (October 1 to December 31, 2026) — Ontario Data Catalogue CSV; Ontario GAINS benefit rates, age 75 and over, single pensioner (October 1 to December 31, 2026) — Ontario Data Catalogue CSV; Ontario GAINS benefit rates, age 75 and over, married both pensioners (October 1 to December 31, 2026) — Ontario Data Catalogue CSV; Ontario GAINS benefit rates, age 75 and over, married one pensioner (October 1 to December 31, 2026) — Ontario Data Catalogue CSV; Ontario GAINS benefit rates, age 75 and over, married pensioner with spouse 60-64 (October 1 to December 31, 2026) — Ontario Data Catalogue CSV; Senior's Supplement — Province of British Columbia (rates); Senior's Supplement — Province of British Columbia (2026 payment dates); Senior's Supplement Rate Table — BCEA Policy and Procedure Manual (effective July 1, 2026); BC Seniors Supplement Rates by Income and Marital Status (PDF, updated July 1, 2026) — Table 1, single; BC Seniors Supplement Rates by Income and Marital Status (PDF) — Table 2, both spouses on OAS; BC Seniors Supplement Rates by Income and Marital Status (PDF) — Table 3, spouse not on OAS; BC Seniors Supplement Rates by Income and Marital Status (PDF) — Table 4, spouse aged 60 to 64 (Allowance); BC Seniors Supplement Rates by Income and Marital Status (PDF) — Table 4, last row; Seniors Income Plan (SIP) — Government of Saskatchewan (living at home); Seniors Income Plan (SIP) — Government of Saskatchewan (living in a special care home); Seniors Income Plan (SIP) — Government of Saskatchewan (rate effective date and income basis); Government Increases Seniors Income Plan Benefit — Government of Saskatchewan news release, July 21, 2023; 55 PLUS Program — Province of Manitoba (maximum quarterly benefits); 55 PLUS Program — Province of Manitoba (payment months and Junior Component income limits); 55 PLUS FAQ — Province of Manitoba (benefit year and payments); New Brunswick Low Income Seniors Benefit — Government of New Brunswick; New Brunswick Low Income Seniors Benefit — couples and deadline; NL Income Supplement and the NL Seniors' Benefit — Newfoundland and Labrador Department of Finance; NL Seniors' Benefit — phase-out and age rule; Newfoundland and Labrador seniors' benefit — CRA provincial programs page; Payment dates for CRA administered benefits and credits — GST/HST credit and Canada Groceries and Essentials Benefit; Payment dates for CRA administered benefits and credits — GST/HST credit (January and April 2026); Apply for a low-income senior's income supplement — Yukon.ca. In effect from July 1, 2026; checked September 29, 2026.
Alberta Seniors Benefit amounts
The Alberta Seniors Benefit is the one large provincial top-up that requires an application, and it is not paid to anyone whose OAS (or whose partner’s OAS) is deferred. Alberta publishes annual maximums and reduces each one by a phase-out rate for every dollar of income, where income is the previous year’s total income minus OAS, the GIS and a few other items.
| Situation in Alberta | Maximum per year | About per month | Phase-out rate |
|---|---|---|---|
| Single: homeowner, renter or lodge resident | $3,946 | $328.83 | 17.14% |
| Single: other residence categories | $2,749 | $229.08 | 11.94% |
| Couple: homeowner, renter or lodge resident | $5,918 | $493.17 | 17.17% |
| Couple: other residence categories | $5,496 | $458.00 | 15.94% |
As a guideline, a single senior with income of $32,690 or less, or a couple with combined income of $53,800 or less, may be eligible. The October 2026 payment is on October 26. Payment dates, continuing care rates and how to apply are on the Alberta Seniors Benefit page.
Manitoba, New Brunswick, Newfoundland and Labrador and Yukon
- Manitoba 55 PLUS pays every three months, in late April, July, October and January. The maximum works out to $53.93 a month for a single person and $57.97 a month for each eligible partner in a couple. OAS recipients are assessed automatically from the GIS or Allowance they receive, and Manitoba does not publish a dollar income limit for them.
- New Brunswick Low-Income Seniors’ Benefit is a single $629 payment for residents who received the GIS, the Allowance or the Allowance for the Survivor during 2025. Only one benefit is paid when both spouses receive the GIS and live together. Applications for the 2026 benefit are open from April 1 to December 31, 2026.
- Newfoundland and Labrador Seniors’ Benefit pays up to $1,882 a year per family when family net income is $30,409 or less, phased out at 11.66% of income above that and ending at $46,550. It is a refundable tax credit paid with the Canada Groceries and Essentials Benefit, so the only step is filing a tax return; the next payment is October 5, 2026.
- Yukon Seniors Income Supplement adds up to $323.26 a month for Yukon residents who receive the GIS (or the Allowance) in Yukon. The federal government calculates it from the GIS amount and sends Yukon the names of eligible people, so there is no separate application.
What about Quebec, Nova Scotia, PEI, the Northwest Territories and Nunavut?
Quebec, Nova Scotia, Prince Edward Island, the Northwest Territories and Nunavut are not listed on this page yet, because their senior programs have not been checked against official figures for 2026. Seniors there still receive the federal GIS described above on the same terms, and the provincial or territorial government’s seniors page is the place to confirm any local supplement.
How much can a low-income senior get in total?
For a single senior aged 65 to 74 with a full OAS pension and no other income, the federal maximum for October to December 2026 is $1,901.40 a month. Adding the full provincial top-up gives:
| Province (single, 65 to 74, no other income) | Federal OAS + GIS | Provincial top-up | Total per month |
|---|---|---|---|
| Ontario | $1,901.40 | $92 | $1,993.40 |
| British Columbia | $1,901.40 | $99.30 | $2,000.70 |
| Yukon | $1,901.40 | $323.26 | $2,224.66 |
| Saskatchewan (living at home) | $1,901.40 | $360 | $2,261.40 |
These totals are ceilings. Ontario and B.C. had not posted top-up tables built on the October federal rates when their pages were checked, so the provincial figures come from their July 2026 tables. Any CPP or pension income lowers the GIS and usually removes the provincial top-up well before it removes the GIS, and the OAS portion is taxable while the GIS is not (Ontario also states that GAINS is not taxable). Low-income seniors often also qualify for the Canadian Dental Care Plan, which helps pay for dental care rather than adding a monthly payment.
When is the GIS paid and when does it change?
The GIS arrives in the same deposit as the OAS pension, on the dates in the CPP and OAS payment calendar; the remaining 2026 dates are October 28, November 26 and December 22. Two kinds of change affect the amount:
- Every January, April, July and October the maximums are reviewed and raised when the Consumer Price Index goes up. They do not go down when prices fall. The January to March 2027 figures are the next ones ESDC will publish, and this page will add them.
- Every July each person’s GIS is recalculated from the previous year’s income. Service Canada sends a letter saying whether the GIS is renewed, stopped, started or needs more income information. Filing the tax return by April 30 avoids a gap, and Canada.ca notes that income can also be reported to Service Canada directly to renew or confirm eligibility.
What to do if a GIS payment is missing or looks wrong
- Check My Service Canada Account. The OAS dashboard shows GIS payment details and the direct deposit account on file.
- Allow for the payment date. Service Canada asks people to wait 5 to 10 business days after the listed date before reporting a missing payment.
- Check that last year’s tax return was filed. Canada.ca warns that GIS payments may stop or be reduced if the 2025 return has not been filed.
- Call Service Canada. The OAS line is 1-800-277-9914 in Canada and the United States, Monday to Friday, 8:30 am to 4:30 pm local time (TTY 1-800-255-4786; from other countries, 1-613-957-1954 collect).
- Ask for a reconsideration. A decision on GIS eligibility or the amount can be reviewed if a request is made within 90 days of the decision letter.
For a provincial top-up, the contact is the province, not Service Canada, except where the province pays it through the federal system.
Common mistakes with the GIS
- Reading the maximum as the payment. Almost everyone with CPP or a pension receives less than the maximum.
- Counting the OAS pension as income. It is excluded from the GIS test, so the limit is about all other income.
- Using the single limit for a couple. Couples are tested on combined income, and the limit depends on what the partner receives.
- Skipping the tax return. A senior with little income may owe no tax but still needs to file every year to keep the GIS and most provincial top-ups.
- Delaying OAS while eligible for the GIS. The GIS cannot be paid during deferral, and it does not grow with deferral. The OAS deferral guide and the CPP early vs late guide cover the trade-offs.
- Travelling for more than 6 months without calling. The GIS may stop, and overpayments must be repaid.