Thank you for your question,
If you purchase the car, you can claim Capital Cost Allowance (CCA), you will need to determine the (CCA) you can claim. Since the vehicle is depreciable property, you cannot deduct the full cost of the vehicle as expenses. Instead of claiming the cost as an expense, you depreciate the value over the years. Depending on the type of your vehicle; a passenger vehicle, a motor vehicle, or a zero-emission vehicle you choose the depreciation class. You can get more information from the website of Ride-Sharing Income Taxes
If you lease your car, you can deduct the business percentage of your lease payments. For leased vehicles, the limit on the monthly lease payment that you can deduct is $800 per month plus HST, which works out to a maximum of $9,600 in expenses that are tax-deductible annually. However, when you’re leasing a car, you can’t depreciate its worth and claim any Capital Cost Allowance.