Each of the following independent Cases involves a Canadian public company paying a bonus to a key executive named Christine Lane. Case A The company's year end is August 31. The bonus is declared on August 31, 2018 and paid on December 31, 2018. Case B The company's year end is July 31. The bonus is declared on March 2, 2018 and paid on January 1, 2019. Case C The company's year end is December 31. The bonus is declared on December 1, 2018 and paid on July 1, 2019. Case D The company's year end is September 30. The bonus is declared on October 31, 2018 and paid on October 31, 2022. Required: For each of these Cases, indicate the taxation year in which the Company can deduct the bonus, as well as the taxation year in which Ms. Lane will include it in her taxable income.