What is GAINS in Ontario?

GAINS is the Ontario Guaranteed Annual Income System, a monthly, non-taxable payment from the Government of Ontario for seniors with low income. It is paid on top of the federal Old Age Security pension and the Guaranteed Income Supplement. For the benefit year July 1, 2026 to June 30, 2027 the maximum is $92 a month per pensioner. The amount falls as private income rises, and Ontario publishes rate tables by age and marital status.

How much is the GAINS payment in Ontario in 2026?

Up to $92 a month for each eligible pensioner, which is $184 a month for a couple when both receive it. That maximum applies for the whole benefit year from July 1, 2026 to June 30, 2027 and goes to seniors who had no private income in 2025. Ontario's tables for October 1 to December 31, 2026 show a single senior aged 65 to 74 with no private income receiving $1,993.40 a month from OAS, the GIS and GAINS combined.

What is the income limit for GAINS in Ontario?

GAINS is available with annual private income of up to $4,416 for a single senior or up to $8,832 for a senior couple. Different limits apply when a spouse is under 65 or not eligible for OAS: in Ontario's October to December 2026 tables GAINS reaches zero at $18,000 of private income when the pensioner is aged 65 to 74 and at $18,912 when the pensioner is 75 or over. Private income leaves out OAS and the GIS.

Do I have to apply for GAINS in Ontario?

No, not when OAS and the GIS are already being paid. Ontario sets the GAINS payment from information it receives from Employment and Social Development Canada and from the personal income tax return. The condition is filing a tax return every year by April 30, even with no income to report, or completing a GIS application and sending it to a Service Canada office.

When is GAINS paid in Ontario?

Ontario issues GAINS payments on or about the 25th day of each month, starting in July and ending in June of the next year. Ontario does not publish a list of exact dates. Direct deposit for GAINS is arranged through Service Canada, in person or at 1-800-277-9914, the same federal office that pays OAS and the GIS.

Is GAINS taxable income?

No. Ontario describes GAINS as a monthly, non-taxable payment. The income test behind it looks at private income, which Ontario says may include money from a workplace pension, the Canada Pension Plan and bank interest; OAS and the GIS are paid underneath GAINS and are not part of that figure. A tax return is still needed every year, because that return is how Ontario confirms the income used to set the payment.

Who qualifies for the Ontario Seniors Dental Care Program?

Ontario residents aged 65 or older with an annual net income of $25,480 or less for a single senior, or a combined annual net income of $42,290 or less for a couple, and no other dental benefits. Private insurance and dental coverage under Ontario Works, the Ontario Disability Support Program or Non-Insured Health Benefits rule a senior out. The Canadian Dental Care Plan is the one exception: a senior can have it and still be eligible.

How do I apply for the Ontario Seniors Dental Care Program?

Apply online or by mail. The online form needs a date of birth, a valid Ontario address, a Social Insurance Number or Temporary Taxation Number and a tax return filed for last year. Paper forms are available to download or from a local public health unit. Couples send two separate applications. Seniors without a SIN, or who did not file last year, apply by mail through a guarantor. The program's toll-free number is 1-833-207-4435.

Does the Ontario Seniors Dental Care Program cover dentures?

Partly. Ontario says dental prosthetics, including dentures, are partially covered, and directs seniors to their local public health unit for the details. Routine care is free: check-ups with scaling, fluoride and polishing, repairs to broken teeth and cavities, x-rays, extractions, anesthesia, and treatment of infection, pain and gum disease. Some procedures have limits based on clinical criteria.

How much is the Ontario Senior Homeowners' Property Tax Grant?

Up to $500 a year. A single, separated, divorced or widowed senior gets the full $500 with adjusted family net income of $35,000 or less, and a married or common-law senior with $45,000 or less. Above those levels the grant is reduced by 3.33% of the extra income, and it is not paid from $50,000 for singles or $60,000 for couples. Only one person per couple can receive it.

How do seniors apply for the Ontario property tax grant?

Through the tax return. The senior completes the ON-BEN application form that is part of the general income tax and benefit return, reports the property tax paid on line 61120, and sends it with the return, even with no income to report. The grant is paid four to eight weeks after the notice of assessment, by direct deposit or cheque from the Canada Revenue Agency.

What is the Ontario Seniors Care at Home Tax Credit?

A refundable Ontario income tax credit for seniors who turned 70 or older in the year, or whose spouse or common-law partner did. It pays 25% of claimable medical expenses up to $6,000, for a maximum of $1,500. Claimable expenses are eligible medical expenses above 3% of net income. The credit is reduced by 5% of family net income over $35,000 and is claimed on Form ON479.

What is the Seniors Co-Payment Program in Ontario?

A part of the Ontario Drug Benefit for lower-income seniors. A senior on the standard drug benefit pays the first $100 of prescription costs each program year and then up to $6.11 per prescription. A senior enrolled in the Seniors Co-Payment Program pays no deductible and up to $2 per prescription. For the program year August 1, 2026 to July 31, 2027 the net income thresholds are $25,480 for an individual and $42,290 combined for a couple.

GAINS Ontario 2026: Amounts and Ontario Seniors Benefits

Senior benefits in Ontario: what each program pays and its income limit

How to read this table: for GAINS and the two tax-return programs the limit is the income at which the payment reaches zero; for the dental and drug programs it is the income threshold Ontario publishes. The income measures differ: GAINS counts private income only (not OAS or the GIS), the dental and drug programs use annual net income, and the two tax-return programs use family net income. The GAINS and co-payment figures apply to the current benefit or program year.

Program	What it pays	Income it is tested on	Limit, single	Limit, couple	How to get it
Guaranteed Annual Income System (GAINS)	Up to $92 a month per pensioner ($184 for a couple), non-taxable	Annual private income (not OAS or GIS)	$4,416	$8,832	Automatic for people on OAS and GIS who file a tax return every year
Ontario Seniors Dental Care Program (OSDCP)	Free routine dental care; dentures partially covered	Annual net income	$25,480	$42,290	Apply online or by mail; each spouse applies separately
Senior Homeowners' Property Tax Grant (OSHPTG)	Up to $500 a year toward property tax	Adjusted family net income (grant ends at this income)	$50,000	$60,000	Form ON-BEN with the tax return, property tax on line 61120
Ontario Seniors Care at Home Tax Credit	Up to $1,500 a year, refundable, on medical expenses	Family net income (credit fully phased out by at most this income)	$65,000	$65,000	Form ON479 with the tax return
Seniors Co-Payment Program (Ontario Drug Benefit)	No $100 deductible and a co-payment of up to $2 per prescription	Annual net income	$25,480	$42,290	Apply online or by mail; no yearly renewal when the CRA verifies income

Ontario GAINS with OAS and GIS, October 1 to December 31, 2026

How to read this table: private income is yearly and leaves out OAS and the GIS. For couples who are both pensioners the amounts are per person and the income is the couple's. A dash means Ontario's table for that situation depends on the spouse's own income and benefits, so no single total is shown here.

Situation	Maximum GAINS a month	Monthly total with no private income	Full GAINS up to private income of	GAINS is zero from private income of
Single pensioner, aged 65 to 74	$92	$762.50 OAS + $1,138.90 GIS + $92 GAINS = $1,993.40	$23.99	$4,416
Single pensioner, aged 75 or over	$92	$838.75 OAS + $1,138.90 GIS + $92 GAINS = $2,069.65	$23.99	$4,416
Married, both pensioners, aged 65 to 74 (each)	$92	$762.50 OAS + $685.56 GIS + $92 GAINS = $1,540.06 each	$47.99	$8,832
Married, both pensioners, aged 75 or over (each)	$92	$838.75 OAS + $685.56 GIS + $92 GAINS = $1,616.31 each	$47.99	$8,832
Married, one pensioner aged 65 to 74 (spouse not on OAS)	$92	—	$9,215.99	$18,000
Married, one pensioner aged 75 or over (spouse not on OAS)	$92	—	$10,127.99	$18,912
Married pensioner aged 65 to 74, spouse aged 60 to 64	$92	—	$9,215.99	$18,000
Married pensioner aged 75 or over, spouse aged 60 to 64	$92	—	$10,127.99	$18,912

Ontario Guaranteed Annual Income System: eligibility and how it is claimed

How to read this table: the first five rows are the eligibility conditions; the last two cover applying and objecting to a decision.

Rule	What Ontario requires
Age	65 years or older
Residence in Canada	A Canadian resident for 10 years or more
Residence in Ontario	Lived in Ontario for the past 12 months, or for a total of 20 years since turning 18
Federal benefits	Receives both the federal OAS pension and GIS payments
Private income	Up to $4,416 a year for a single senior or up to $8,832 for a senior couple; different limits apply when a spouse is under 65 or not eligible for OAS
Application	None for people already on OAS and GIS; file a tax return every year by April 30 (even with no income to report) or complete a GIS application with Service Canada
Objections	Ontario Ministry of Finance at 1-866-668-8297 (TTY 1-800-263-7776); a formal Notice of Objection can follow within 90 days of the written decision

Ontario Seniors Dental Care Program: eligibility, coverage and renewal

How to read this table: access to the full range of dental services varies across the province, so the local public health unit is the place to confirm what is offered nearby.

Topic	Rule
Who it is for	Ontario residents aged 65 or older with low income and no other dental benefits
Income limit	Annual net income of $25,480 or less for a single senior, or combined annual net income of $42,290 or less for a couple
Other coverage	No private insurance or dental coverage under Ontario Works, the Ontario Disability Support Program or Non-Insured Health Benefits; the Canadian Dental Care Plan is the one exception
What is covered	Check-ups with scaling, fluoride and polishing; fillings and repairs; x-rays; extractions and oral surgery; anesthesia; treatment of infection, pain and gum disease
Dentures	Partially covered; the local public health unit has the details
Where care is given	Public health units, partner Community Health Centres and partner Aboriginal Health Access Centres
Coverage period	Up to one year; coverage ends on July 31 every year, no matter when enrolment happened
Renewal	Automatic income check for most clients each year; people who applied through a guarantor or did not file a tax return must reapply
Contact	416-916-0204 or toll-free 1-833-207-4435 (TTY 1-800-855-0511)

How to apply for the Ontario Seniors Dental Care Program

How to read this table: Ontario contacts applicants by phone or mail if an application is incomplete. It does not send invoices, and it warns seniors not to open links in emails that claim to come from the program.

Step	What to do
1	Have ready a date of birth, a valid Ontario address, a Social Insurance Number or Temporary Taxation Number, and a tax return filed for last year
2	Apply online with an eSignature, or apply online and mail the printed consent form within 30 days
3	Or apply by mail: download the form or pick one up at a local public health unit and mail it to Station P, P.O. Box 159, Toronto, Ontario M5S 2S7
4	Couples send two separate applications
5	No SIN or no tax return last year: apply by mail through a guarantor (a Canadian citizen aged 18 or older who is a practising member of a listed profession)
6	If approved, a welcome package and a dental card arrive by mail; the card is shown at every visit and expires July 31

Ontario Senior Homeowners' Property Tax Grant: amount and income thresholds

How to read this table: income is adjusted family net income for the previous year. Only one person per couple can receive the grant.

Situation	Maximum grant	Full grant up to income of	Reduced by this share of income above that	No grant from income of
Single, separated, divorced or widowed	$500	$35,000	3.33%	$50,000
Married or living common-law (one grant per couple)	$500	$45,000	3.33%	$60,000

Who qualifies for the Senior Homeowners' Property Tax Grant and how it is paid

How to read this table: the age, home and residence conditions are tested as of December 31 of the previous year, and either spouse can meet them.

Topic	Rule
Age	64 or older as of December 31 of the previous year (the senior or their spouse or common-law partner)
Home	Owned and occupied a principal residence in Ontario and paid Ontario property tax for the year
Residence	Resident of Ontario on December 31 of the previous year
Income	Less than $50,000 if single, divorced or widowed; less than $60,000 combined for a couple
How to apply	Form ON-BEN with the tax return, with property tax paid on line 61120
Payment	Four to eight weeks after the notice of assessment, by direct deposit or cheque from the CRA

Ontario Seniors Care at Home Tax Credit: the rules

How to read this table: eligible medical expenses are the same ones claimed for the Ontario medical expense tax credit, and this credit can be claimed in addition to the non-refundable federal and Ontario medical expense credits for the same expenses.

Topic	Rule
Age	Turned 70 or older in the year, or has a spouse or common-law partner who did
Residence	Resident in Ontario at the end of the tax year, in any type of dwelling
Credit	25% of claimable medical expenses up to $6,000, for a maximum of $1,500
Claimable expenses	Eligible medical expenses above 3% of net income
Income test	Reduced by 5% of family net income over $35,000; fully phased out by at most $65,000
How to claim	Lines 4 to 14 of Form ON479, after the medical expense lines of the federal return and Form ON428

Ontario's worked examples for the Seniors Care at Home Tax Credit

How to read this table: claimable expenses are eligible expenses minus 3% of net income. In the couple's case Ontario subtracts 3% of one spouse's net income rather than the family total, then reduces the credit by 5% of family net income over $35,000.

Who	Family net income	Eligible medical expenses	Claimable expenses	Income-test reduction	Credit
David, 74, single, in an apartment	$25,000	$1,250	$500	$0	$125
Jeanne, 80, single, in a house	$35,000	$4,050	$3,000	$0	$750
Phyllis and Clarence, 83 and 86, in a retirement home	$50,000	$5,400	$4,500	$750	$375

What Ontario seniors pay for prescriptions, with and without the Seniors Co-Payment Program

How to read this table: thresholds are annual net income for the program year August 1, 2026 to July 31, 2027. A dash means no income test applies. The deductible can be lower in a senior's first year, because it is prorated from the month after the 65th birthday to July 31.

Senior	Yearly deductible	Co-payment per prescription, up to	Net income threshold, individual	Net income threshold, couple
Senior on the Ontario Drug Benefit, not in the Seniors Co-Payment Program	$100	$6.11	—	—
Senior enrolled in the Seniors Co-Payment Program	$0	$2	$25,480	$42,290

Seniors Co-Payment Program income thresholds by program year

How to read this table: Ontario says the thresholds are reviewed annually and updated as needed to reflect inflation, based on the Ontario Consumer Price Index.

Program year	Individual annual net income	Combined annual net income
August 1, 2026 to July 31, 2027	$25,480	$42,290
August 1, 2024 to July 31, 2026	$25,000	$41,500

GAINS Ontario and other Ontario seniors' benefits: 2026 amounts and income limits

What is GAINS in Ontario and what other benefits can Ontario seniors get?

How much is GAINS in Ontario for October to December 2026?

What are the GAINS income limits?

How fast does GAINS shrink?

How is GAINS paid with OAS and GIS?

Who qualifies for the Ontario Guaranteed Annual Income System?

Ontario Seniors Dental Care Program: income limits and how to apply

How much is the Ontario Senior Homeowners’ Property Tax Grant?

Ontario Seniors Care at Home Tax Credit

Seniors Co-Payment Program for prescription drugs

What if a GAINS payment or a decision looks wrong?

What changes next for senior benefits in Ontario?

Common mistakes with Ontario seniors’ benefits

Frequently asked questions

Rules, rates and sources