Corporate income taxes are treated differently than personal income taxes. You absolutely can deduct corporate expenses in Canada.

I didn't mention Canada in order to nonsensically compare corporate taxes in the USA versus personal income tax in Canada, but because it's a good idea to mention where you are if you're writing about taxes.

Yes, corps get all kinds of tax breaks, whereas individuals don't.

As a Canadian I still don’t understand what the point of your original comment was. We already know this thread is about a US rule.