You should claim the bike itself and any accessories (your lights, fenders, anything you "attach" to the bike itself) as a Capital Asset. To do so you are not claiming the cost of the bike as an "expense", rather you are "depreciating" it and only claiming a percentage as Capital Cost Allowance (CCA). A Bicycle would be entered as a Class 8 item. 

Here's a little more information from TurboTax regarding CCA: https://bit.ly/2NUNalo

The other items you purchased such as your helmet and locks can be claimed as an "expense". You enter the full amount you paid for these items under "Supplies".