Mini$-$Case C: $(2$ marks$)$

Twin sisters, Sarah and Sonia are looking to retire in one month when they turn age $65.$ They are very close despite the distance, as Sarah lives in Toronto, while Sonia lives in Montreal. Both have lived in their respective cities since they were $18$ years old, when they moved out of their parents' home. As they have both worked since age $18,$ Sarah expects to receive the maximum Canada Pension Plan $($CPP$),$ while Sonia expects to receive the maximum Quebec Pension Plan $($QPP$).$ Both are married and both have delayed having children until their $30\text{'}$s$.$ They know that their CPP$/$QPP are contributory government pension plans that are receive based on contributions made throughout employment years. They also know some years can be excluded to receive a

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c$)$ May not be copied or duplicated without the permission of the owner.

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higher pension at retirement based on drop$-$out provisions. What are three exclusions that Sarah and Sonia may be eligible for to increase their CPP$/$QPP pension at retirement under the pension drop$-$out provisions. $(2$ marks$)$

Sarah $($CPP$)$: