On which fiscal year do we expense vaction paid due on year-end bonus?

Hi,
When a corporate pays out a bonus within 6 months after its fiscal year-end, this expense can be deducted for the previous fiscal year for the corporation.

But, there are related additions to that bonus by law – e.g. CPP (if eligible) and Vacation pay on the bonus.

Are these expenses, especially Vacation pay, also deducted from the previous fiscal year or from the year they were actually paid?

Thanks!