Business Income

Sales $$25,000$ Section $9$

Deductions:

Entertainment $(50\%$ of $$3,200)$ $$1,60018(1)($a$)$

CCA on car $(75\%$ of $3,570)$ $$2,67820(1)($a$)$

Car operating expenses $(75\%$ of $3,100)2,32518(1)($a$)$

Convention expenses $1,00020(10)$

Meals $(50\%$ of $$900)45018(1)($a$)$

Association dues $30018(1)($a$)$

Total $(8,353)$

Why do we deduct all of these if they should be added according to this Add: Sections $12$ to $17,$ Sections $18$ and $19,$ Section $67$: Unreasonable amounts, Accounting losses on the disposal of capital property and Subtract: Subsection $20(1)$: Expenses and reserves specifically allowed but not deducted in $$profit$,$ Accounting gains on the disposal of capital property? Please explain clearly.