Guanajuato → Querétaro · Autopista 45D Celaya-Querétaro
Before turning the key for Querétaro, Querétaro, out of Celaya, Guanajuato, run through the pre-trip checklist: registration card in the glovebox, current insurance card on your phone, working SunPass or E-ZPass transponder for the electronic toll plazas along Autopista 45D Celaya-Querétaro, and a printed backup of the destination address in case GPS reception drops. The locked itinerary measures 56 km (35 miles) with an optimistic estimate of 37m if cruise control sits steadily within the posted limit. Pulling out of Celaya, the polo industrial automotriz Honda y Mazda del corredor del Bajío, the road eventually delivers you to Querétaro, the centro logístico del Bajío y sede aeroespacial nacional. Schedule departure outside the morning rush window and pack a thermos of coffee to skip an unscheduled stop in the first hundred miles. Budget around MXN 113.74 just for the pump (4.7 liters / 1.2 gallons of gasolina Magna) plus headroom for tolls. Outbound reimbursement at MXN 6.50/km equals MXN 364.00 cleared to the driver. Use the Clara generator the moment you park to wrap everything into a single digitally signed PDF. For the Canadian professional driving the 56 km between Celaya and Querétaro, reimbursement of MXN 364.00 stays excluded from T4 employment income provided the per-kilometre rate matches the CRA's reasonable allowance benchmark for the province. Canadian employers typically reimburse at the CRA reasonable per-kilometre rate (61¢ for the first 5,000 km in 2024) so the payment is excluded from T4 employment income. Keep the GST/HST-compliant fuel receipt from any NRCan-tracked retail network station used during the trip — Canada Revenue Agency (CRA) auditors regularly verify fuel-receipt GST/HST when reviewing T2200 declarations of conditions of employment. The Celaya→Querétaro mileage must be logged with date, business purpose, opening and closing odometer readings inside the corporate expense system before month-end close to remain deductible.