Combine in a medium bowl, flour, baking powder and salt. Add canola oil and work into flour with hands, until well combined. Add water a little at a time until dough is moistened.
Turn dough out onto a lightly floured work surface and knead 2 to 3 minutes or until an elastic consistency. Place dough in a bowl, cover with a towel and let rest for 15 minutes.
Turn dough out onto a lightly floured work surface and divide into 20 balls, depending on the size of tortillas preferred. Roll each ball with your hands until smooth and round.
Use a rolling pin and roll each ball, rotate 45 degrees, continue rolling and rotating until approximately an 8-inch circle is formed. Roll dough until fairly thin, but not paper thin. Dough should be easy to handle and not overly sticky.
Preheat a 10" ungreased skillet or griddle to medium-high heat and begin cooking tortillas. Be careful not too over cook, as they should be soft enough to easily fold. Tortillas are ready to flip when air bubbles begin to appear. Flip and cook on the other side. Cook approximately 45 seconds on each side.
As the tortillas cook, add them to either a tortilla warmer or a stoneware type casserole dish with a lid.TIP: Lightly dust a large piece of parchment paper and roll out balls. Parchment paper helps prevent sticking.To Freeze Tortillas: Layer parchment between each tortilla. Place the tortillas in a ziplock freezer bag and remove as needed.