Allowance for people aged 60 to 64 – Apply
You should apply for the Allowance 6 to 11 months before your 60th birthday.
You must apply in writing for the Allowance. Complete and mail the Guaranteed Income Supplement or Statement of Income for the Allowance or Allowance for the Survivor application form (ISP-3026) for the payment year that applies to you along with the Application for the Allowance or Allowance for the Survivor form (ISP-3008) and include certified true copies of the required documentation.
To find out where to mail the forms, see Returning the form.
Sources of income and deductions
Use the information slips issued to you for income tax purposes, as well as your federal Income Tax and Benefit Return, to report the following income and deductions:
- Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) benefits
- other pension income, such as private pensions, superannuation and foreign pension income
- Registered Retirement Savings Plans (RRSPs) that you cashed during the year
- Employment Insurance benefits
- interest and other investment income
- capital gains and taxable Canadian dividends
- net income from any rental properties
- net employment income minus the following deductions:
- your CPP or QPP contributions (including CPP or QPP enhancement contributions), and your Employment Insurance (EI) premiums
- net self-employment income minus the following deductions:
- your CPP or QPP contributions (including CPP or QPP enhancement contributions) on self-employment, and your EI premiums
- other income from sources such as workers' compensation payments and alimony
- other deductions, such as union dues, RRSP deduction, moving expenses and other employment expenses
Enhancements to the Guaranteed Income Supplement and the Allowance
Effective July 2020, the following enhancements to the Guaranteed Income Supplement (GIS) earnings exemption will come into effect:
- expanded eligibility for the earnings exemption to include both employment and self-employment income
- an increase to the amount of the full exemption from $3,500 to $5,000 per year for each GIS or Allowance recipient, as well as their spouse or common-law partner; and
- a new partial exemption of 50%, to apply on up to $10,000 of annual employment and self-employment income beyond the new $5,000 threshold for each GIS or Allowance recipient, as well as their spouse or common-law partner
The enhanced earnings exemption will become effective for the July 2020 to June 2021 payment period and will apply to income made in the 2019 calendar year or later. Upon receipt of your annual income (and/or your spouse’s or common-law partner’s income), Service Canada will automatically apply the new GIS earnings exemption. The maximum amount of earnings that can be exempted is $10,000.
You will find instructions on how to report your income and deductions on the Instruction Sheet for the Guaranteed Income Supplement or Statement of Income for the Allowance or Allowance for the Survivor that is available on the Statement of Income for the Renewal of the Guaranteed Income Supplement, the Allowance or the Allowance for the Survivor form.
You were unable to apply when you became eligible
If, due to a medical condition, you were unable to apply earlier or to ask someone to apply on your behalf, please contact us to obtain the Declaration of Incapacity form. If you meet all of the eligibility requirements, completing and returning this form may allow you to receive your benefit with an earlier start date.
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