Of course they can. Carbon dioxide consists of quarks and electrons. I can divide it into units smaller than atoms and it's still quarks and electrons. All you did was a word trick by assuming a specific meaning of “substance”.
No word trick. Just pointing out that there's some nuance to it.
> Carbon dioxide consists of quarks and electrons.
But this is just plain wrong. Carbon dioxide consists of carbon dioxide molecules. There is no "carbon-dioxidity" to the quarks and electrons (which are also made of quarks) that the atoms that make the molecules can be broken down into.
They are the smallest unit of a substance that cannot be broken down into smaller units of the same substance. They are, in a sense, indivisible.