CPP, OAS and GIS Calculator 2026: your public pensions together
Your Canada Pension Plan, Old Age Security and Guaranteed Income Supplement added up for October to December 2026, with the way they affect each other.
Canada's public retirement income comes from three programs that do not follow the same logic. The Canada Pension Plan, or the Quebec Pension Plan, pays a pension earned through contributions on employment income. Old Age Security pays a flat amount based on years of residence. The Guaranteed Income Supplement tops up OAS for people with low income, and every dollar of other income, starting with CPP, reduces it. As a result, a CPP pension does not add its full value to a low-income retiree's budget: for a single person, each extra dollar of CPP can cost fifty to seventy-five cents of supplement. This calculator puts the three programs side by side for the current quarter, includes the recovery tax that applies to high incomes, handles couples and partial OAS pensions, and shows how much supplement is lost for every additional hundred dollars of monthly CPP, which is the number to know before choosing when to start CPP.
Your retirement income
From your My Service Canada Account statement. The 2026 maximum at 65 is $1,507.65.
No GIS is paid while OAS is deferred.
Other income
The first $5,000 and half of the next $10,000 do not reduce GIS.
Monthly income before tax
$2,174.99
October to December 2026 · $26,100 a year
Where the money comes from
CPP and OAS are taxable; GIS and the Allowance are not. GIS is based on last year’s income, so the result assumes your income is the same from one year to the next. CPP counts in full against GIS; OAS does not count at all. Method.
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Updated for 2026 · Last verified 2026-10-05 · Sources: Service Canada, Old Age Security Act, CRA
CPP against GIS, single pensioner
Monthly amounts in October to December 2026 for a single person with a full OAS pension and no income other than CPP. The right-hand column is what reaches the bank account before tax.
| CPP per month | OAS | GIS | Total |
|---|---|---|---|
| $0.00 | $762.50 | $1,138.90 | $1,901.40 |
| $300.00 | $762.50 | $955.90 | $2,018.40 |
| $600.00 | $762.50 | $730.90 | $2,093.40 |
| $900.00 | $762.50 | $512.49 | $2,174.99 |
| $1,200.00 | $762.50 | $362.49 | $2,324.99 |
| $1,507.65 | $762.50 | $209.49 | $2,479.64 |
Three programs, three logics
Canada's public retirement income rests on programs that work in entirely different ways, and most surprises come from treating them as one.
- CPP (or QPP in Quebec) is an earnings-related pension, financed by contributions on employment and self-employment income. Its amount depends on your contribution record and on the age you start, between 60 and 70. The contributions themselves are calculated on the CPP / QPP calculator, and the rules of the plan are explained in the CPP guide.
- OAS is a flat pension financed from general revenue, set by years of residence in Canada after 18. It is not reduced by CPP or by any other income, except through the recovery tax at high incomes.
- GIS is a supplement for OAS pensioners with low income. Every dollar of other income, CPP first among them, reduces it.
The interaction in numbers
Moving from $600.00 to $900.00 of CPP a month raises the total by $81.59, not $300.00: GIS falls from $730.90 to $512.49. Below about $875 of CPP a month, a single pensioner still receives part of the top-up and keeps only 25 cents of each additional dollar of CPP; above it, 50 cents. That is the reason a modest CPP pension can look almost invisible on the total, and the reason the start date of CPP deserves more thought for someone who expects GIS than for someone who does not.
The lag matters too. GIS is calculated on the previous year's income, so the first year after CPP starts, GIS is still computed on the lower income, and the reduction arrives in the following July. The calculator shows the steady state, once both years carry the same income.
Partial OAS and GIS
Newcomers who arrived in Canada as adults often receive a partial OAS pension. GIS compensates for the missing part of OAS, so for low incomes the two together reach the same total as for a person with a full pension. A single person with 20 years in Canada and $400.00 of CPP receives $381.25 of OAS and $1,262.15 of GIS. Once income passes the point where GIS stops, the partial pension is no longer made up.
What to enter
- Your CPP or QPP retirement pension per month, as paid or as estimated in your My Service Canada Account. A CPP survivor pension or disability pension counts as well, since all of it is income for GIS.
- Other taxable income per year: workplace pension, RRIF or annuity payments, interest, rent, foreign pensions.
- Employment income separately, because the first $5,000 and half of the next $10,000 are exempt for GIS.
- For a couple, your spouse's income without OAS, GIS or Allowance.
Each program has its own detailed calculator: OAS, GIS, OAS recovery tax and Allowance.
Official sources
Amounts are those Service Canada pays for October to December 2026, read on 2026-10-05; the reduction formulas are applied as the Old Age Security Act writes them, roundings included.
- Service Canada, Old Age Security payment amounts
OAS, GIS, Allowance and Allowance for the Survivor: maximums and income limits for October to December 2026 (page modified 29 September 2026).
- Old Age Security Act, R.S.C. 1985, c. O-9
Residence rules, partial pension, deferral, the 75+ increase, the GIS and top-up formulas, the Allowance (consolidation current to 21 September 2026).
- Service Canada, OAS pension recovery tax
15 % rate and the thresholds for the 2024, 2025 and 2026 income years (page modified 29 September 2026).
- Service Canada, Old Age Security Benefits Estimator
Top-up amounts and deferred pensions at 66 to 70 for the current quarter, used to check this calculator.