How much is the OAS pension in 2026, and what does my client actually receive for the year?
For October to December 2026, the maximum OAS pension is $762.50 a month at ages 65 to 74 and $838.75 at 75 and over, up 1.4% from the July quarter. A client paid the maximum all of 2026 receives $8,999.49 (65 to 74) or $9,899.46 (75 and over). Deferring to 70 raises the pension 36%, to $1,037.00.
What is the maximum OAS pension in each 2026 quarter?
As of October 2026, the maximum OAS pension is $762.50 a month for ages 65 to 74 and $838.75 for 75 and over, for October to December 2026 canada.ca. ESDC reviews the amounts every January, April, July and October against the Consumer Price Index, and the October adjustment was 1.4%
canada.ca.
| Quarter (2026) | Age 65 to 74, monthly | Age 75 and over, monthly | Change from prior quarter |
|---|---|---|---|
| January to March | $742.31 | $816.54 | n/a |
| April to June | $743.05 | $817.36 | 0.1% |
| July to September | $751.97 | $827.17 | 1.2% |
| October to December | $762.50 | $838.75 | 1.4% |
| Full year at the maximum | $8,999.49 | $9,899.46 |
The quarterly figures come from ESDC's tables for canada.ca,
canada.ca and
canada.ca. The full year row is three months at each rate added up: ($742.31 + $743.05 + $751.97 + $762.50) times 3 is $8,999.49, and the same sum at 75 and over is $9,899.46. That's the pension paid in 2026 to a client on the full amount for all 12 months.
The amounts for January 2027 are not published yet. ESDC posts each quarter's table shortly before it starts, so a 2027 projection built on $762.50 times 12 ($9,150.00) is a floor, not a forecast.
How much does deferring OAS past 65 add?
Each month a client delays the pension past 65 adds 0.6% (7.2% a year), up to 36% at 70. Waiting past 70 adds nothing canada.ca. At October to December 2026 rates, the maximum monthly pension by start age works out like this:
| Start age | Increase | Monthly pension, October to December 2026 | Annual at that rate |
|---|---|---|---|
| 65 | none | $762.50 | $9,150.00 |
| 66 | 7.2% | $817.40 | $9,808.80 |
| 67 | 14.4% | $872.30 | $10,467.60 |
| 68 | 21.6% | $927.20 | $11,126.40 |
| 69 | 28.8% | $982.10 | $11,785.20 |
| 70 | 36% | $1,037.00 | $12,444.00 |
Deferral is a bad trade for a low income client. The Guaranteed Income Supplement can't be paid without the OAS pension, GIS and Allowance amounts don't grow when OAS is delayed, and ESDC says a client eligible for GIS gains nothing by waiting canada.ca.
A retroactive start also caps the increase. ESDC's example: a client who applies in December for an October start gets 8.4% (0.6% times 14 months) instead of the full amount for the delay to December canada.ca.
What does a client who turns 75 in May 2026 receive?
The 10% increase for seniors 75 and over has been permanent since July 2022 canada.ca, and it starts the month after the 75th birthday
canada.ca. So a client born in May 1951, on the full pension, gets the 65 to 74 rate through May 2026 and the higher rate from June.
| Months | Monthly rate | Months paid | Amount |
|---|---|---|---|
| January to March | $742.31 | 3 | $2,226.93 |
| April and May | $743.05 | 2 | $1,486.10 |
| June | $817.36 | 1 | $817.36 |
| July to September | $827.17 | 3 | $2,481.51 |
| October to December | $838.75 | 3 | $2,516.25 |
| 2026 total (box 18) | 12 | $9,528.15 |
That client lands between the two full year columns: $528.66 more than a 74 year old and $371.31 less than a client who was already 75 in January. If box 18 on the slip differs, check for a deferral increase or a partial pension. Recovery tax withheld shows separately in box 22.
How residence years cut the pension below the maximum
The maximum assumes 40 years in Canada after age 18. A client with fewer years gets a partial pension of years in Canada divided by 40. The minimum is 10 years for a client living in Canada and 20 years for one living abroad canada.ca. The client must be 65 or older and file a return every year, since net income decides how much they keep
canada.ca.
Take a client who arrived in Canada at 38 and started the pension at 65 with 27 years of residence. The pension is 27/40 of the maximum: 0.675 times $762.50, about $514.69 a month for October to December 2026, or $6,176.25 over a year at that rate. ESDC rounds its own figures, so treat the slip as final.
Time working abroad for a Canadian employer can count as residence in Canada if the client came back within 6 months after the job ended canada.ca.
How high income reduces what your client keeps
The maximums above are gross. Recovery tax takes back 15% of net world income above $93,454 for the 2025 income year, withheld from July 2026 to June 2027 canada.ca. For 2026 income, the range runs from $95,323 to $155,320 at 65 to 74 and up to $161,320 at 75 and over, and net world income includes the OAS pension itself
canada.ca.
Those upper limits move each quarter as the pension is indexed: ESDC's 2026 top figure for ages 65 to 74 was $154,708 in the January table and $155,109 in July before settling at $155,320 in October. The OAS clawback 2026 page walks through the recovery tax, the July to June withholding and a $110,000 example.
Which T1 line does each T4A(OAS) box go on?
OAS is taxable income. Box 18 of the T4A(OAS) goes on line 11300, box 21 (net federal supplements, which means GIS and the Allowance) goes on line 14600, and box 20 (overpayment recoveries) goes on line 23200 canada.ca. Recovery tax withheld in box 22 is claimed on line 43700 as tax deducted
canada.ca.
| T4A(OAS) box | What it holds | T1 line |
|---|---|---|
| 18 | OAS pension paid | 11300 |
| 20 | Overpayment recovered from a prior period | 23200 |
| 21 | Net federal supplements (GIS, Allowance) | 14600, offset on 25000 |
| 22 | Recovery tax withheld | 43700 |
Box 21 counts in net income, but a deduction on line 25000 can take it back out of taxable income canada.ca. For the October to December 2026 quarter, the GIS maximum for a single pensioner is $1,138.90 a month, cut off at $23,112 of income excluding the OAS pension
canada.ca.
OAS does not qualify for the pension income amount or for pension income splitting, so it stays on the recipient's own return in full.
Sources
When is OAS paid in 2026?
Near the end of each month: January 28, February 25, March 27, April 28, May 27, June 26, July 29, August 27, September 25, October 28, November 26 and December 22 canada.ca. The 10% raise at 75 applies on top of any deferral increase, under subsections 7.1(5) and (6) of the
laws-lois.justice.gc.ca.
Can the OAS pension go down next quarter?
No. Monthly rates rise with the Consumer Price Index but don't decrease if the cost of living falls canada.ca. GIS, the Allowance and the Allowance for the Survivor are different: they're recalculated each July from the prior year's income and can fall or stop.
What is the GIS maximum for a couple in October 2026?
$685.56 a month each when both spouses receive OAS, with a combined income cut off of $30,528. If the spouse gets neither OAS nor the Allowance, the GIS maximum is $1,138.90 with a $55,392 cut off canada.ca.
How is the OAS for the month of death reported?
On the final return or on an optional return for rights or things. A payment for the month of death that arrives after the date of death can go on either, while box 18 otherwise goes on line 11300 of the final return canada.ca.
Does a client earning a salary still get OAS?
Yes. Employment doesn't affect eligibility, but net income does: the pension is fully recovered once 2025 net income reaches $152,062 at 65 to 74 or $157,923 at 75 and over canada.ca. Below that, see the clawback page for the partial repayment.
General information for the tax year shown, not advice for a specific client. Confirm the facts before you file or remit.