GIS Calculator

What the calculator estimates

This calculator estimates Guaranteed Income Supplement (GIS), the Allowance or the Allowance for the Survivor for you. Where the selected benefit and situation use combined income, the displayed benefit is still for one person.

GIS estimates assume you receive an OAS pension and are age 65 or older. Allowance estimates assume your spouse or common-law partner receives OAS and GIS. Allowance for the Survivor estimates assume your spouse or common-law partner has died and that you have not remarried or entered a new common-law relationship. This is an amount illustration, not a decision about entitlement.

Calculation method

Annual income excludes OAS, GIS and Allowance benefits, including the Allowance for the Survivor. It includes employment and self-employment income after the required program adjustments, but before working-income exemptions. The separately entered working-income amounts are already part of that annual total; they are not added a second time.

For each relevant person, the supported working-income exemption is:

W is one person's eligible working income after the required contribution/premium adjustments; E is that person's exemption. I (before) is annual program income before working-income exemptions. The partner term applies only where required by the selected category.

The formula exempts the first $5,000 and half of the next $10,000. These exemption rules are not an exemption for pension or investment income.

The calculator then applies the category's benefit formula and payment-period amounts, including the applicable reductions and top-ups. The equations above explain income preparation; they are not a complete monthly-benefit formula and do not replace the different GIS and Allowance rules.

A partial OAS pension does not automatically mean a lower combined OAS and GIS amount. For an ordinary partial pension, the GIS formula accounts for the difference between the full OAS pension for the person's age and their OAS pension before any increase for starting later. Income and the selected benefit situation still affect the result.

This calculator supports ordinary partial pensions established using 10 to 39 qualifying residence years. Pensions involving fewer than 10 Canadian residence years, special qualifying factors or an additional couple adjustment may need different treatment.

The partial-pension adjustment enters the benefit formula before the final income-tested amount is determined.

GIS is normally based on income from the standard income year for the payment period. After retirement or a reduction in pension income, Service Canada may use an estimated-income basis under its rules. The current-year option here is an illustration; it does not determine which income Service Canada will accept.

Illustrative example

Assume a couple's combined annual program income before working-income exemptions is $20,000, and each person has $10,000 of eligible working income already included in that total. These eligible working-income amounts are assumed to be after the required contribution and premium adjustments; they are not unadjusted pay-slip wages.

The $5,000 is annual income used in the next calculation, not a GIS payment. The monthly benefit still depends on the selected category, payment period and supported circumstances. Separate working-income entries matter because each person's exemption is calculated individually.

Suppose a full monthly OAS pension is $800 and a pension based on 20 qualifying years is $400. With no other income, assume the GIS amount for a full-OAS recipient in the same situation is $1,100. The $400 difference between the full and partial OAS pensions increases the GIS estimate to $1,500. The combined monthly amount is $1,900. These amounts are hypothetical; the example assumes no deferral increase or additional couple adjustment.

Understanding the result

The result identifies the benefit, payment period, income year and income used after the applicable working-income exemptions. Combined income does not make the displayed benefit a total for both people. An annualized figure is twelve times the monthly estimate.

Service Canada may enroll people for GIS automatically when it has enough information; some people still need to apply. Ongoing GIS is reviewed annually using federal tax-return information. This calculator neither enrolls you nor determines whether Service Canada will accept the income basis entered.

A valid zero result is different from an unavailable estimate. Where the calculator cannot produce a supported amount, it explains the reason rather than reporting an invented zero.

When both spouses or common-law partners receive OAS, an additional adjustment may apply. This estimate does not include that adjustment or determine how it would be allocated.