A vehicle is a capital asset. You can only claim 30% per year on the diminishing balance. This vehicle might also be considered a class 10.1 rather than a class 10. If it qualifies as a class 10.1 there are limits on the cost of the asset before depreciation. You should contact CRA to ensure you have the correct rate class. [phone number removed]
Also it must be used only for business or it will be a pro-rated amount of depreciation for personal use.