The types of motor vehicle expenses you can deduct include:

• fuel (gasoline, propane, oil)
• maintenance and repairs
• insurance
• licence and registration fees
• capital cost allowance
• eligible interest you paid on a loan used to buy the motor vehicle
• eligible leasing costs

You can get more details on the CRA website: https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-re...