The 'Tax-Back' Feature of the Guaranteed Income Supplement Means That

The 'tax-back' feature of the guaranteed income supplement means that:

A) The payments are reduced by a certain fraction of every dollar that is earned by working.
B) The employer has to pay a tax on the amount of this benefit that is awarded to its employees.
C) Individuals will receive a refund on their tax return when they reach retirement age.
D) Individuals lose much of their Canada Pension plan benefit if they receive this supplement.
E) The payments are increased by a certain fraction of every dollar that is earned by working.