Answer
No.
Work Step by Step
You can not use the commutative property with subtraction because changing the order of the minuend and subtrahend does not give the same result. For example:
$5 - 3 = 2$ but $3 - 5 \ne 2$
You can not use the associative property with subtraction because regrouping the minuend and subtrahend does not give the same result. For example:
$(10 - 5) - 3 = 2$ but $10 - (5 - 3) \ne 2$