Self-employed client pays CPP and tax together once a year upon filing. Should I deduct the employer's portion for 2017 (paid in 2018) as an expense for 2018 on T2125?

My self-employed client paid income tax and CPP (double - employer & employee portions) for 2017 tax year in 2018 upon filing T1 return. This year as a business expense on form T2125 should I enter the employer's portion (50% of the CPP for 2017, paid in 2018)? 

Client has not paid CPP for 2018 tax year yet, so I assume that can not be considered an expense for 2018. 

Thank you for your help. 

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