How can I use CanPlaceOn and CanDestroy in Bedrock Edition?

The BE equivalents of these tags are minecraft:can_place_on and minecraft:can_destroy respectively. You can use these in the /give and /replaceitem commands using the final [components: json] argument. For example, the syntax of /give is:

give <player: target> <itemName: Item> [amount: int] [data: int] [components: json]

Note that unlike Java Edition, block names go inside an array named blocks that goes inside minecraft:can_place_on and minecraft:can_destroy. Like so:

give @s stone 1 0 {"minecraft:can_place_on":{"blocks":["grass","dirt"]}}
give @s netherite_axe 1 0 {"minecraft:can_destroy":{"blocks":["pumpkin"]}}

You can also combine both minecraft:can_place_on and minecraft:can_destroy:

give @s iron_block 1 0 {"minecraft:can_place_on":{"blocks":["iron_block"]},"minecraft:can_destroy":{"blocks":["grass","dirt"]}}

* The namespace value minecraft: is optional and can be omitted.

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This syntax is called JavaScript Object Notation (JSON), which is a format similar to the NBT used in JE commands (technically SNBT). Objects are surrounded by braces ({ and }), have keys and values separated by colons (:), and have key-value pairs separated by commas (,). Keys and strings are surrounded by double quotes ("); arrays are surrounded by brackets ([ and ]) and contain items delimited by commas (,).