The appellant appealed a decision by the Minister of Employment and Social Development regarding the calculation of her Guaranteed Income Supplement (GIS) for the July 2017 to June 2018 payment period.
The appellant argued that sums withdrawn from her late spouse's Registered Retirement Income Funds (RRIFs) should not be included in her income.
The Tax Court of Canada held that under the Old Age Security Act, the appellant's estimated income for 2017 must include her income from the base calendar year, calculated as though she had no pension income.
The Minister correctly calculated her estimated income, which exceeded the maximum threshold for GIS eligibility.
The appeal was dismissed.
