[Can] Tax Question

Hi Everyone,

I know I shouldn't be seeking professional advice, but I have what I think is a simple question. A friend had this strategy recommended from an accountant wanted to make sure I understand it.

I have a corporation with a November 30th Year End. I typically make salary payments for myself, now if I deducted from the corporate income before November 30th (ex. the salary payment is expensed FYE Nov 2015) but I paid myself in january with a chq. dated nov 26th 2015...would this be a possible method to defer tax until 2016 on the personal level?

In essence, does when I make a corporate deduction need to match when I pay myself?

Hopefully this is clear.