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The basic income guarantee (BIG) is a government insured guarantee that no citizen's income will fall below some minimal level for any reason. All citizens would receive a BIG without means test or work requirement.
The Guaranteed Income Supplement (GIS) provides a monthly non-taxable benefit to Old Age Security (OAS) recipients who have a low income and are living in Canada.To be eligible for the GIS benefit, you must be a legal resident of Canada and be receiving the Old Age Security pension.ach dollar of income reduces your GIS benefit by 50 cents. There may be a provincial benefit as well. In Alberta, each dollar of income reduces your Alberta Seniors Benefit by 18 cents for a total of 68 cents. Even if you pay no income tax, your marginal tax rate is 68%.