Colima → Guanajuato · Autopista 54D Colima-Guadalajara
What does it actually cost to drive from Colima, Colima, to Irapuato, Guanajuato? The hard numbers: 369 km (229 miles) of pavement primarily along Autopista 54D Colima-Guadalajara, 4h 6m behind the wheel, and roughly MXN 745.36 in fuel alone — that is 30.8 liters (8.1 gallons) of gasolina Magna at a 24.20 MXN/liter benchmark. Anyone leaving Colima, the capital colimense en la falda del Volcán de Fuego, typically carries samples, signed proposals, or service equipment to deliver in Irapuato, the capital fresera y nodo logístico intermedio del corredor del Bajío, and aims to be home the same evening. It is worth confirming whether the haul fits inside your daily hours-of-service window or whether an overnight at a midpoint hotel makes more sense. Applying the tarifa promedio de mercado mileage rate of MXN 6.50/km (MXN 10.46/mile), the gross outbound reimbursement settles at MXN 2398.50. Attach the visit purpose, client name, and plate number to the Clara receipt so the journal entry lands directly in the business-travel expense account. For the Canadian professional driving the 369 km between Colima and Irapuato, reimbursement of MXN 2398.50 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 Colima→Irapuato 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.