Guide to GIS Application (ISP-3025): Guaranteed Income

The Guaranteed Income Supplement (GIS) is a vital monthly benefit for low-income seniors in Canada. If you're receiving Old Age Security (OAS) and your income is below certain thresholds, GIS can significantly boost your monthly income. Form ISP-3025 is the application for GIS, and this guide will help you understand and complete it.

For many seniors, especially newcomers who may not have accumulated substantial pension benefits or savings in Canada, GIS acts as a crucial safety net, ensuring a basic standard of living in their retirement years. Understanding how GIS works and how to apply for it is key to accessing this essential support. WelcomeAide is committed to helping you navigate these processes effectively.

See also: CPP and OAS Retirement Benefits Guide

What Is the Guaranteed Income Supplement?

Quick tip: download the official ISP3025 first, then fill it while following this guide: Download ISP3025 form (Service Canada).

See also: Canadian Experience Class (CEC) Guide

GIS is a non-taxable monthly payment added to your OAS pension. It's designed to help Canada's lowest-income seniors maintain a basic standard of living. Unlike OAS (which most seniors receive), GIS is specifically targeted at those with limited income. The benefit is administered by Service Canada and funded through general government revenues. Learn more at the official GIS page.

The non-taxable nature of GIS is a significant advantage, meaning the payments you receive are not subject to income tax and do not reduce other income-tested benefits you might receive. This makes GIS a particularly effective tool for poverty reduction among seniors. It complements the OAS pension, which provides a universal base, by offering additional support to those with the greatest financial need. The amount you receive depends on your income, your marital status, and whether your spouse or common-law partner also receives an OAS pension and GIS.

GIS payments are recalculated annually based on your income tax return, so your benefit amount may change from year to year. This annual recalculation happens automatically for most seniors who file their taxes on time. Service Canada uses the income information from your tax return for the previous calendar year to determine your eligibility and the amount of GIS you'll receive for the benefit period starting in July of the current year and ending in June of the next year. It's crucial to understand this link between tax filing and GIS, as failing to file your taxes can lead to an interruption or cessation of your payments.

Eligibility Requirements

Meeting the eligibility criteria is the first step towards receiving GIS. These requirements are strictly enforced by Service Canada to ensure the benefit reaches those it's intended for.

To qualify for GIS, you must:

• Be 65 years of age or older. You can apply for GIS at age 64, but payments will only start once you turn 65 and begin receiving your OAS pension.
• Be receiving the Old Age Security (OAS) pension. GIS is an *add-on* to OAS, so you must first be approved for and receiving OAS payments. If you haven't applied for OAS, you'll need to do that first.
• Be a resident of Canada. This typically means you live in Canada and consider it your home. For OAS, a minimum residency period is required (e.g., at least 10 years after age 18 to receive a partial OAS pension). Since GIS requires OAS, meeting the OAS residency criteria is a prerequisite.
• Have an annual income (or combined couple income) below the GIS income threshold. This is the core income test for GIS. The lower your income, the higher your potential GIS payment.

It's important to note that even if you receive only a partial OAS pension due to not meeting the full residency requirements for OAS, you may still be eligible for GIS if your income is low enough. This is particularly beneficial for many newcomers who arrive in Canada later in life and may not have lived here long enough to qualify for a full OAS pension.

Income Thresholds (2026 Estimates)

GIS income thresholds are updated annually. Approximate thresholds for the July 2025 to June 2026 benefit period:

• Single, widowed, or divorced: Annual income below approximately $21,624. This threshold applies if you are not married or in a common-law relationship.
• Couple (both receiving OAS): Combined annual income below approximately $28,560. This applies if both you and your spouse/partner are eligible for and receiving OAS pensions.
• Spouse/partner not receiving OAS: Combined annual income below approximately $51,840. This threshold is higher because the GIS payment is intended to support both you and your partner, with only one of you receiving OAS.

These figures are approximate — check the GIS benefit amount tables for current numbers. These thresholds are critical because even a dollar over the limit can result in a reduction or loss of GIS payments. Service Canada publishes detailed tables showing how GIS amounts decrease as income increases, allowing applicants to estimate their potential benefits. The exact thresholds can vary slightly each year due to inflation adjustments.

What Counts as Income?

GIS uses your net income from your tax return, but excludes certain amounts:

• OAS pension payments are not counted. This prevents a circular calculation where your OAS would reduce your GIS, which is designed to supplement OAS.
• GIS payments are not counted. Similarly, the GIS itself is excluded from the income calculation.
• CPP/QPP income is counted. Payments from the Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) are considered taxable income and therefore count towards your GIS income assessment.
• Employment income is partially counted (the first $5,000 is exempt, and 50% of the next $10,000 is exempt). This means if you earn up to $5,000 from employment, it won't affect your GIS. If you earn $15,000, only $5,000 of it will count towards your GIS income calculation ($5,000 exempt + $10,000 * 50% exempt = $5,000 counted). This exemption encourages seniors to remain in the workforce without significantly penalizing their GIS benefits.
• Investment income, rental income, and pension income are counted. This includes interest from savings, dividends from stocks, income from rental properties, and private or foreign pension plans.
• RRSP/RRIF withdrawals are counted. Any amounts withdrawn from Registered Retirement Savings Plans (RRSPs) or Registered Retirement Income Funds (RRIFs) during the year are considered taxable income and will affect your GIS eligibility.

It's important to differentiate between gross income and the specific "adjusted net income" that Service Canada uses for GIS calculations. While many items are included, the exclusions and partial exemptions are designed to target the benefit effectively. Consulting your latest Notice of Assessment from the CRA can help you identify your relevant income sources, but be mindful of the specific GIS exclusions.

Do You Need to Apply?

The application process for GIS can sometimes be automatic, but it's not guaranteed for everyone. Understanding when and how to apply is crucial to avoid missing out on benefits.

Some people are automatically assessed for GIS when they file their tax return. If you're already receiving OAS and your tax return shows low income, you may receive GIS without applying. This automatic enrolment process is designed to simplify access for eligible seniors who consistently file their taxes. Service Canada shares data with the Canada Revenue Agency (CRA) to facilitate this assessment. However, this automatic process relies on your income information being up-to-date and consistently filed with the CRA.

See also: RRSP Guide for Newcomers

However, you should use ISP-3025 to apply if:

• You haven't been automatically enrolled. This can happen if you are a newcomer whose first tax return in Canada doesn't fully reflect your ongoing low income, or if there's a delay in processing your initial OAS application.
• You've never received GIS before. If you're turning 65 and receiving OAS for the first time, or if you've become eligible due to a change in income, you will likely need to submit an initial application.
• Your circumstances have changed (income drop, marital status change). A significant life event