You can not claim expenses for Land that remains vacant even if it was purchased for the the purpose of producing income in the future. You can claim expenses against any income that may be generated from the land to reduce net profit to zero, and add any remaining expenses to the ACB of the property. If the Land remains vacant and is not used to generate income on it's own the expenses, property tax, mortgage interest etc can not be claimed.
Refer to the CRA website for additional information.
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/it153r3/archived-la...
And to the guide for Rental Income and Expenses.
https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4036/rental-income...
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