As per CRA, you can deduct your motor vehicle expenses if you meet all of the following conditions:
If you have received a non-taxable motor vehicle allowance and can show that the employment-related motor vehicle expenses are in excess of the allowance and voluntarily include the amount of the allowance in income, you can deduct your motor vehicle expenses if conditions 1, 2, and 4 are met.
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Yes, you can deduct vehicle expenses when the automobile allowance is a taxable benefit and is reported on your T4 slip in box 40. In the end, this amount added to your net income, so you can claim any eligible expenses to offset this income.
Please read this article for more information:https://turbotax.intuit.ca/tips/employment-expenses-what-motor-vehicle-expenses-can-you-claim-12004