If you mean tows as in 'He tows the boat', then toes is a homophone. A homophone is a word that sounds exactly the same.
sale as in "bake sale" or"for sale" is the homophone of sail as in "sail boat" /
The homophone of "skull" is "scull," which refers to a narrow, light racing boat used in rowing.
Oar ( paddle) and ore ( mineral to be mined, such as iron ore)
road: "We travelled on the road". rowed: "We rowed the boat."
A ferry is a boat that carries people or goods across a river, and the word is a homophone for fairy.
A homophone for "skull" is "scull," which refers to a small rowing boat or an oar used for rowing.
road: "We travelled on the road". rowed: "We rowed the boat."
sale, sail
The homophones for "oars" and "noisy fight" are "oars" and "oars" ("-oars" and "oars").
Sale: an event where goods are sold at a low price.Sail: the large piece of cloth attached to the rigging of a ship or boat and which catches the wind and propels the vessel.
The answer is that there is no homophone for can, but can is a homonym.