Gary Amin carries on an accounting business as a sole proprietor. The business is registered for HST purposes. In the current

year he incurred the following expenses, among others:

$$15,500-$ Lease payment for his car $(12$ months$)$; $80\%$ of the kilometres driven were for business purposes

$$1,000-$ Donation to a registered charity

$$5,000-$ Entertaining clients $($meals and theatre tickets$)$

$$2,400-$ Golf club annual dues; many of Gary's clients are members of the golf club

Comment on the deductibility of these four expenses and the HST implications.

CPA Competency $6\mathrm{.}2\mathrm{.}2$ Common Schedule $1$ adjustments. Income tax reference: ITA $18(1),67\mathrm{.}1,67\mathrm{.}3.$