There are all kinds of deductions available to corporations that are not available to sole traders.

This isn't true at all. Well, not that I can think of. Solo is tough in that it's easy to "pierce the corporate veil" when it comes to legal liabilities and whatnot, but there's not a thing I can write off now that I couldn't as a solo - well save everything related to employees, but, ya know, "solo." But sub-contractors are a perfectly acceptable expense.

Things he could have deducted:

Electricity, phone, internet.

If he worked at home, then part of his rent.

Travel if he worked at home and at an office.

He can only deduct it partially based on a proportions he uses this for the business. I am pretty sure he uses electricity and Internet for personal stuff too. And to calculate rent deduction for a home office you have to measure your living space and space that you use solely for business, the deduct a percentage of rent based on a space it occupies. Based on my experience the deduction amount is quite pathetic...

If that were true (doubtful) then just create a corporation. Cheap and easy, at least here in these United States.

He likely worked out of his home, I wonder why he didn't deduct office space. Likely could have deducted internet cost as well.

Which ones aren't related to expenses?

Such as?

I don't believe this is really true, would love to find some examples though.

He wouldn't have paid so much in taxes. But he still would have not had the money. He's being an honest citizen and just giving the government the money, as, like he said, all he really did was work with his own knowledge.