(a) Yes. (b) No.
Subsection 18(1)(l) denies the deduction for the use a “golf course”.
If you think about it, section 18 is a pretty early section in an income tax act that has over 280 sections. It clearly was important enough to the authors of the income tax act that they wanted it early and they didn’t want you to miss it. Lots of people over the years have tries schemes to make golf deductible.
Take me golfing and we can talk about it. 😉