If an employee is CPP applicable, the program uses it prorated throughout the year to calculate CPP on the Gross - prorated exemption.  If an employee is not CPP applicable, then no CPP calculates and therefore no exemption is applicable.

If your employee is to receive 26 cheques a year, the program still calculates the exemption on cheque 27, 28, 29 etc. so the CPP deduction will be wrong at year end if an employee does not hit the maximum.

Under what circumstances should it not be used, other than the number of cheques?