Present:
Tha / Chan eil / A bheil?
Am, is, are / Amn’t, isn’t, aren’t / Am, Is, Are?
Past:
Bha / Cha robh / An robh?
Was, were / Wasn’t, weren’t / Was, Were?
Future / Habits and routines:
Bidh / Cha bhi / Am bi?
Will / Won’t / Will?
All about verbs: http://www.unilang.org/wiki/index.php/Scottish_Gaelic_verbs
Tha mi / Chan eil mi / A bheil mi?
I am / I’m not / Am I?
Tha thu / Chan eil thu / A bheil thu?
You are / You aren’t / Are you?
Tha e / Chan eil e / A bheil e?
He is / He isn’t / Is he?
Tha i / Chan eil i / A bheil i?
She is / She isn’t / Is she?
Tha sinn / Chan eil sinn / A bheil sinn?
We are / We aren’t / Are we?
Tha sibh / Chan eil sibh / A bheil sibh?
You are / You aren’t / Are you?
Tha iad / Chan eil iad / A bheil iad?
They are / They aren’t / Are they?