The CBA uses both the term "Professional Season" and "Accrued Season". They each have different definitions and impact a player's eligibility for things like free agency...
PROFESSIONAL SEASON:
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The term "professional season" shall: (A) for a Player aged 18 or 19, mean any season in which such Player plays in eleven (11) or more Professional Games (including NHL Regular Season and Playoff Games, minor league regular season and playoff games, and games played in any European professional league, while under an SPC), and (B) for a Player aged 20 or older, mean any season in which such Player plays in one or more Professional Games (including NHL Regular Season and Playoff Games, minor league regular season and playoff games, and games played in any European professional league, while under an SPC).
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ACCRUED SEASON:
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"Accrued Season" means any League Year during which a Player was on a Club's Active Roster for 40 (30 if the Player is a goalie) or more Regular Season Games, provided that, for the purposes of calculating an Accrued Season under this Agreement, games missed due to a hockey-related injury incurred while on a Club's Active Roster shall count as games played for purposes of calculating an Accrued Season but only during the League Year in which the injury was incurred and a maximum of one additional season.
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I assume they're more likely to use the "Professional Season" definition in determining exemption from the expansion draft.
Under that definition, Gillies should be exempt next off-season. He did not play a single pro game under the first year of his ELC, so this season should count as his first pro season. Next year would be his second season, so he should be exempt.
Using the "Professional Season" definition, Bennett would not be exempt because his playoff games played last year put him over 11 pro games, so this is his second pro season, and next year will be his third.
By my count, Monahan, Poirier, and Bennett will be the only non-exempt draft picks from 2013 onward. Jankowski and Gillies (and DeBlouw, if they sign him) will be exempt from 2012, but Sieloff, Kulak, and Culkin will not. Any players still around from the 2011 and earlier drafts will not be exempt.