Marques Ltd. is a Canadian public company with a taxation year that ends on November 30. Its shares are widely held. However, its senior management is made up of the four Marques brothers. As the year ending November 30, 2019 has been very successful for the Company, it is declaring a bonus to each of the four senior executives. All of the bonuses are declared on November 29, 2019. The details of these arrangements are as follows: Cheeco Marques Cheeco is the CEO of the Company. Because of his conservative lifestyle, he has little current need for funds. Given this, his bonus will be paid on March 31, 2025, his expected retirement date. Zeppo Marques Zeppo is the Vice President of Finance of the Company. While he is not pressed for current income, he would like to defer the personal payment of tax for as long as possible. Given this, his bonus will be paid on January 1, 2020. Groucho Marques Groucho is the Vice President of Human Resources of the Company. Unfortunately Groucho has been married and divorced six times, a fact that may be related to his hiring criteria for female associates. As a consequence, he is constantly in need of funds to maintain his required support payments. Based on this need, his bonus will be paid on December 1, 2019. Harpo Marques Harpo, who is in charge of information technology for the company, plans to leave the company in mid-2020. It has always been his dream to pursue a musical career and, to that end, he will need funds to carry him through the early stages of that endeavour. Given this, his bonus will be paid on September 1, 2020. Required: For each of these brothers, indicate the taxation year in which the Company can deduct the bonus, as well as the taxation year in which the recipient will include it in his tax return.