"The Supplement is based on income and is available to low-income Old Age Security pensioners. It is not taxable." [Basic Overview](https://www.canada.ca/en/services/benefits/publicpensions/cpp/old-age-security/guaranteed-income-supplement.html) [The Law](https://laws-lois.justice.gc.ca/eng/acts/o-9/page-3.html#h-387820)