Salary payout - timing?
I have a small business incorporated in Ontario. I am looking in to payroll companies (e.g., ADP, etc.) to pay myself from the corporation. Fiscal year of the corporation is calendar year. In order for salary paid to me to be deemed as “fiscal/calendar 2018 salary” does it need to be actually paid out to me in 2018 (e.g., direct deposit to my personal bank account on Dec. 15 for example), or can it be paid out to me in 2019 but notated as “2018 salary”?