Seniors -> Guaranteed income
supplement
Guaranteed Income Supplement (GIS)
for Canadian seniors, and the Allowance
The Federal Guaranteed Income Supplement (GIS) is available to
low-income seniors living in Canada, who are receiving (or are eligible to
receive) the Old Age Security Pension (OAS). An application must be
filed to receive this supplement - it is not done automatically
when you file a tax return. Once a person is receiving the GIS, it will
be automatically adjusted each year after the income tax return is
filed. For January to March 2009, the maximum
combined payment from OAS plus GIS is $1,169.47 per month, for a single
person. This maximum is reached if there is no income other than OAS and
GIS.
Income from GIS is tax-free.
The amount of GIS payable depends on marital status and total income (excluding
OAS and GIS) for the prior year. The following would be eligible
to receive GIS in 2009, based on 2007 income:
If you receive the maximum OAS pension, the amount you might receive from GIS can be estimated using the
Service Canada interactive Tables
of Rates.
The GIS must be applied for. For more information, see
Applying
for the Guaranteed Income Supplement on the Service
Canada website.
The Allowance is available to 60 to 64 year old spouses/common-law
partners of OAS pensioners who receive the GIS, when 2007 combined annual income
of both spouses (again, excluding OAS and GIS) is less than $28,992.
The Allowance for
the Survivor may be available if your spouse or
common-law partner has died, you are 60 to 64 years old,
and your 2007 annual income is less than $21,120. See the
Service Canada
web page on The Allowance for the Survivor.
Income from the Allowance is tax-free.
The Allowance must be applied for. For more
information, see Allowance
Program on the Service Canada website.
To contact Service Canada re GIS questions, see the Service
Canada
Contact Income Security Programs web page.
Revised: February 23, 2010
