Why does the R770601 Fed/Prov Tax Update change values that are not the basic exemption?

E1 9.2 Canadian Payroll

Hello,

when I ran the R770601 last week to update the Canadian Federal/Provincial basic exemptions I noticed on the resulting report that some employees who had an exemption below the 2020 basic were updated to the new 2021 basic. I always thought that only those with an exemption value as set in the PO's of the R770601 would get updated with the new value. Maybe it has always done it this way and I hadn't noticed this in previous years?

As an example, the 2020 Federal exemption was 13,229.00 so that was loaded into the PO for previous value. There was an employee who had an Federal exemption set as 8012.00. This did not match the previous year's basic exemption (13,229.00) so I wasn't expecting this employee to have been updated. But the Fed exemption did get changed to the 2021 value of 13,808.00.