If it was tax-deductible as a capital asset
It is tax deductible, just not the Station Wagon variant.
I went through all this with my accountant when buying a 110 SW. There is a specific line in the tax rules about the SW - it meets all requirements for being a commercial vehicle except they see it as a 'lifestyle vehicle'
To make it compliant, I'd have to remove the 3rd row seats and remove the step from the rear.