The Guaranteed Income Supplement can be a big help for a low income senior. At the center of it is one thing, your income. For the October to December 2026 period, the GIS income limit for a single person is $23,112. If your income reaches that amount, your GIS payment goes to zero.
Here is the key idea. We will cover how the limits are set. We will also look at what counts as income, including CPP. Then you can see what you might receive.
Quick answer: From October to December 2026, a single senior may get as much as $1,138.90 per month from GIS, as long as annual income stays below $23,112. CPP counts toward income for GIS. The OAS pension itself does not count.
GIS Income Limit 2026: The Figures
GIS is a monthly benefit paid to seniors who already get Old Age Security. It is meant for people with low income. It is also tax free.
Each quarter, both the highest GIS amount and the income limit are updated. The values below are for October to December 2026, after the 1.4% change.
|
Your situation |
Income must be under |
Maximum monthly GIS |
|---|---|---|
|
Single, widowed or divorced |
$23,112 |
$1,138.90 |
|
Spouse or partner receives the full OAS pension |
$30,528 combined |
$685.56 each |
|
Spouse or partner receives neither OAS nor the Allowance |
$55,392 combined |
Up to the single rate, $1,138.90 |
|
Spouse or partner receives the Allowance |
See Service Canada’s table |
See Service Canada’s table |
These are the highest amounts. They are not a promise. What you get will depend on your income, and the payment goes down as your income nears the limit. For the official figures, check the Service Canada page for Guaranteed Income Supplement benefit amounts page. .
For the July to September period, the limit was $22,800 for one senior. The top payment then was $1,123.17. In October, both figures rose a bit. So if someone was just over the earlier cutoff, they might now receive a small amount.
What GIS Uses as Income
GIS uses your net income from the prior year. This is the same figure shown on your tax return and on your Notice of Assessment. If you are unsure how to find it, the CRA Notice of Assessment Explained 2026 explains how to read it. If you have a spouse or partner, the limits shown earlier are based on your combined income.
Included
-
CPP and QPP payments, including retirement and disability benefits
-
Workplace and private pension income
-
Money from RRSP and RRIF withdrawals
-
Interest, dividends, and rental income
-
Taxable capital gains
-
Earnings from paid work and from being self-employed, with one exception noted below
Not Included
-
The OAS pension itself
-
GIS payments, since they are tax-free
-
TFSA withdrawals
-
The first $5,000 of employment or self-employment income, which is fully exempt
-
A partial exemption for the next $10,000, with a cap of $15,000 total
This last exemption is only for earnings from work. It does not apply to CPP or any other type of income.
CPP: Is It Counted as Income for GIS?
Yes. CPP payments are treated as income when they work out your GIS. This covers CPP retirement payments and CPP disability benefits.
Example 1
Imagine one older person gets $18,000 from CPP each year. They also get $6,000 from a small job pension. Together, that is $24,000 in income. That is higher than the $23,112 cut off. In that case, they would not qualify for GIS.
Example 2
Now picture a different senior with only CPP income. They receive $12,000 a year from CPP. That amount stays below the limit. So they would qualify for GIS, but the amount would be less than the highest possible. Service Canada has the exact figures in their tables.
This does not mean CPP is a bad choice.
For many people, using both CPP and GIS can still lead to a higher total than using GIS by itself. Still, you should not assume the math is just “your CPP plus the full GIS max.” The GIS amount can change based on what else you earn.
If you are trying to choose a start date for your pension, the CPP Retirement Pension Eligibility 2026 explains how starting at different ages affects the benefit.
How Much Could You Receive With OAS and GIS?
A lot of people look up the combined OAS plus GIS total. Below are the upper figures for October through December 2026.
Single, Age 65 to 74
They could see around $1,900 per month. That is about $762 for OAS, plus as much as $1,138.90 in GIS.
Single, Age 75 and Up
They could see around $1,980 per month. That is about $838 for OAS, plus as much as $1,138.90 in GIS.
Important Note
Those top totals are for seniors with very little other income. If CPP or another pension is added, the GIS portion would drop. For a simple view of how OAS, CPP, and GIS work together, check the OAS vs CPP vs GIS Comparison (2026) If you want more detail on the OAS side, see the guide on How OAS Is Calculated in Canada.
GIS Payment Dates for the Rest of 2026
GIS goes out on the same day as OAS and CPP. Here are the dates left in 2026.
|
Month |
Payment date |
|---|---|
|
October |
October 28 |
|
November |
November 26 |
|
December |
December 22 |
December’s payment lands earlier than the end of the month. For the full schedule, see our GIS Payment Dates 2026 guide, our CPP Payment Dates 2026 page, and the Canada Benefit Payment Dates 2026 calendar for everything else landing in your account.
How GIS Gets Updated Each July
Your GIS is updated once a year in July. Service Canada uses your net income from the last calendar year. That means what you report for 2026 affects your GIS from July 2027 through June 2028.
A couple of results come from this. If you take a large amount from an RRSP or RRIF this year, it can reduce your GIS next July. Even if your income later drops, that one higher withdrawal can still matter. Also, filing your tax return on time is important. If Service Canada does not have your tax details by the time of the July review, your payments may stop.
You can look at your return and notices in CRA My Account. Our CRA My Account 2026 walks through how to set it up.
GIS Mistakes That Hurt People
1. Skipping Your Tax Return
Even if your income is low, GIS still needs your return to be filed.
2. Thinking CPP or a Pension Does Not Count
This is a big surprise for many people. It counts.
3. Forgetting Your Spouse’s Income
For couples, Service Canada looks at both incomes together. Your limit is not based on your income alone.
4. Not Reporting Changes
If your marital status changes, or anything else changes in your situation, your GIS amount can change too. Let Service Canada know.
How to Apply for GIS
Step One Is OAS
You need to be receiving OAS to get GIS, so apply for OAS first if you haven’t. Our How to Apply for Old Age Security 2026 guide walks through that. Then apply for GIS through Service Canada. Our GIS application checklist lists what to have ready, and if you’re not sure which online account you need, see My Service Canada Account vs CRA My Account.
Step Two Is to Gather What You Need
Use the benefitspulsehub.com to see what to prepare. If you are unsure which online account you should use, compare benefitspulsehub.com .
GIS and the OAS Clawback
These programs move in different ways.
GIS is meant to help seniors with lower income. The OAS clawback, also called the recovery tax, affects seniors with higher income.
If you get GIS, you are not close to the clawback level.
For more detail on the higher side, check the OAS Clawback 2026. If you want more general options for seniors, review the Top Government Benefits for Seniors in Canada.
Final Notes on GIS for 2026
For October to December, the GIS income limit in 2026 is $23,112 for a single senior. The payment can reach $1,138.90 per month.
Key Points to Remember
-
CPP is treated as income.
-
OAS and TFSA withdrawals are not treated the same way.
-
What you get starting in July is based on your income from the year before.
Always verify with the official canada.ca . The amounts change each quarter. The next change is listed for January 2027.
Frequently Asked Questions
What Is the GIS Income Limit for 2026?
From October to December 2026, a single person, or a widowed or divorced senior, must earn less than $23,112 per year to qualify for GIS.
If you are a couple and your spouse gets the full OAS, the total income cap is $30,528.
These caps are updated each quarter.
How Much Is the Top GIS Amount in 2026?
For October to December 2026, the most you can get is $1,138.90 per month for a single, widowed, or divorced senior.
For July to September, the top amount was $1,123.17.
Your actual payment depends on your income.
Does CPP Count as Income for GIS?
Yes.
CPP benefits, including retirement and disability, are included when GIS income is figured.
The $5,000 work income exemption does not apply to CPP.
Does OAS Count as Income for GIS?
No.
OAS by itself is not used as income for the GIS check.
Do TFSA Withdrawals Affect GIS?
No.
TFSA withdrawals are not counted as income for GIS.
That is one reason some seniors choose a TFSA instead of an RRSP.
How Much Can I Make From Work and Still Keep GIS?
The first $5,000 from employment or self-employment is not counted.
The next $10,000 gets a partial exemption.
Anything over that is counted fully.
When Will the Next GIS Payment Be Sent?
GIS is paid along with OAS and CPP.
For 2026, the next dates are October 28, November 26, and December 22.
Is GIS Taxable?
No.
GIS payments are not treated as taxable income.
Why Did My GIS Stop or Drop in July?
GIS is redone each July based on your net income from the prior year.
A change can happen if income went up, if a tax return was not filed, or if your marital status changed.
Call or check with Service Canada to see why it happened for you.
Note
This is general information only.
The amounts shown are for October to December 2026 and can change each quarter.
Verify your specific amount on Service Canada’s canada.ca .
Stay informed about Canada government benefits, payment dates, and CRA updates.
See more guides at benefitspulsehub.com.
