Canadian OAS & GIS Clawback (Recovery Tax) Calculator
Calculate Old Age Security (OAS), Guaranteed Income Supplement (GIS), and 15% CRA recovery tax clawback above the $90,997 threshold.
Calculate Old Age Security (OAS), Guaranteed Income Supplement (GIS), and 15% CRA recovery tax clawback above the $90,997 threshold.
Calculate Old Age Security (OAS), Guaranteed Income Supplement (GIS), and 15% CRA recovery tax clawback above the $90,997 threshold. Calculate exact, penny-accurate projections compliant with 2026 CRA • Bank of Canada standards using Calconova's deterministic IEEE-754 (Decimal.js) calculation engine with instant breakdowns.
OAS Clawback begins when net income exceeds $90,997.00.
Net Monthly OAS Payment
$677.63/ month
Net Annual OAS: $8,131.59
Annual clawback: $600.45 ($50.04/mo withheld by CRA).
Gross OAS (Before Clawback)
$727.67/mo
40/40th entitlement
Guaranteed Income Supp. (GIS)
$0.00/mo
Income exceeds GIS threshold
Key OAS Milestones:
• Clawback Start Threshold: $90,997.00
• 100% Elimination Threshold: $149,210.60
• Total Combined Monthly (OAS + GIS): $677.63
Annual Clawback = min(Gross OAS, max(0, Net Income - $90,997) × 15%)The CRA calculates the OAS recovery tax on Line 23500 of your T1 return. If your net income before adjustments exceeds $90,997, 15 cents of every dollar over that threshold is withheld or repaid.
All calculations, amortizations, and scenario projections displayed on this page are strictly for informational and educational purposes. Nothing herein constitutes investment, financial, tax, or legal advice. Actual CRA tax brackets, provincial taxes, Bank of Canada rates, and lender criteria may vary. Calconova explicitly disclaims all liability for any decisions taken based upon these calculations. Consult a qualified financial advisor or CPA prior to executing financial commitments.
The Old Age Security recovery tax (clawback) threshold is $90,997. If your net world income exceeds this amount, you must repay 15% of the excess income to the CRA, up to your total OAS benefit.
For seniors aged 65-74 receiving the full OAS pension, the benefit is completely reduced to $0 once annual net income reaches approximately $149,211. For seniors aged 75+, OAS is fully eliminated around $155,032.
To receive the maximum OAS pension, you must have lived in Canada for at least 40 years after turning age 18. If you lived in Canada between 10 and 39 years, you receive a partial pension pro-rated at 1/40th for each full year of residence.
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