How is the OAS clawback calculated?

The recovery tax is generally 15% of adjusted net income above the applicable threshold, capped at the OAS pension and net federal supplements received.

When is the OAS recovery tax withheld?

Income from one calendar year is generally used to determine withholding from OAS payments for the following July through June period.

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OAS recovery-tax estimator

See how much OAS you may have to repay.

Apply the 15% recovery-tax formula to the correct income-year threshold, cap it at the OAS received, and see which following July–June payment period is affected.

Your OAS recovery inputs

Use amounts from the applicable tax return and T4A(OAS) when estimating a filed year.

Income yearEach income year controls a later July–June withholding period. OAS age bandUsed only to prefill the current annual maximum; enter your actual benefit below. Net income before adjustmentsNormally line 23400 of the return. OAS is already included in this amount.

OAS and net federal supplements receivedGenerally line 11300 plus line 14600; the repayment cannot exceed this amount.

The example annualizes a published quarterly monthly maximum. For a filed year, use your actual annual benefit from your slip.

Less-common income adjustments

Subtract specified incomeLines 11700 and 12500, if applicable.

Add specified repaymentsLine 21300 and applicable RDSP repayment included on line 23200.

Adjusted income = line 23400 − specified income + specified repayments
Recovery = min(OAS received, 15% × max(0, adjusted income − threshold))

This estimates the recovery tax, not ordinary income tax on OAS. Immigration, emigration, non-residency, treaty residence and unusual return adjustments can require special CRA calculations.

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Estimated OAS recovery tax$0

OAS retained$0

Approx. monthly deduction$0

Income threshold$0

Adjusted income$0

Income above threshold$0subject to the 15% recovery rate

Income headroom$0before recovery begins

Full-recovery point$0based on your entered benefit

OAS retained as income changes

Calculation trail

Income checkpoints

The official upper thresholds assume maximum OAS. Your full-recovery point can differ when your actual annual pension is lower, partial or deferred.

OAS recovery at different income levels
Adjusted income	Above threshold	Recovery tax	OAS retained	Recovery as % of OAS

How timing works

The final recovery tax is reconciled on the tax return. Service Canada generally uses one calendar year's income to determine recovery-tax withholding from July of the following year through June after that. If your income falls substantially, CRA Form T1213(OAS) may be used to request lower withholding.

What counts as income?

The common resident calculation begins with net income before adjustments at line 23400, which includes OAS. CRA then specifies adjustments for UCCB income, RDSP income and certain repayments. This tool exposes those adjustments instead of treating gross salary or taxable income as interchangeable with the recovery-test amount.

Primary sources

2026 rules · next review Q4 2026 · educational estimate only.

How to use this oas clawback calculator

Select the income year and enter annual OAS plus net income including OAS. The calculator estimates recovery tax, retained benefit and the following July–June withholding period. Use the income definition shown beside the fields; this is an estimate rather than a complete tax return or an official benefit assessment.

Amounts are in Canadian dollars. Read the calculation methods, sources and review status.