As per our TurboTax article: GST/HST Reporting Requirements For Food Delivery Services

Here is a list of common purchases and expenses for which you may be eligible to claim ITCs:

• business start-up costs
• business-use-of-home expenses
• delivery and freight charges
• fuel costs
• legal, accounting, and other professional fees
• maintenance and repairs
• meals and entertainment (allowable part only)
• motor vehicle expenses
• office expenses
• rent
• telephone and utilities
• travel

For more information please visit the Canada Revenue Agency (CRA) Calculate input tax credits - Types of purchases and expenses

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Thank you @guriraji for the answer. I have another question regarding this,

I specifically need to know if I can report my total income on food delivery services even if it is zero-rated and under $30,000 (Note: I already registered for GST/HST Account to claim ITC so that I have to report every year anyways).

Thank you all for help 😊

It is a great and very clear answer. Thank you @guriraji