Terms & Definitions - Y
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Year’s Basic Exemption (YBE): As defined by the CPP/QPP, the first 10% of an employee’s annual earnings up to the amount of the YMPE.
Yearly Maximum Pensionable Earnings (YMPE): The earnings on which CPP and QPP contributions and benefits are calculated. YMPE changes each year according to a formula using average wage levels. YMPE is published annually by the Canada Revenue Agency.
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