Statute
Section 20 — Canada Pension Plan: Amount of Year’s Basic Exemption
Text of the provision Official document
Subject to subsection (2), the amount of a Year’s Basic Exemption is the highest multiple of $100 that is less than or equal to 10% of the Year’s Maximum Pensionable Earnings for the year. For each year after 1997 the amount of a Year’s Basic Exemption is $3,500.
Official source: laws-lois.justice.gc.ca
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