Colima → Colima · Autopista 54D Colima-Guadalajara
Autopista 54D Colima-Guadalajara is the backbone for anyone connecting Colima, Colima, to Manzanillo, Colima: roughly 82 km (51 miles) of pavement that translate into about 55m at the wheel under favorable conditions. Colima, the capital colimense en la falda del Volcán de Fuego, gradually slips into the rearview mirror as the landscape shifts from city blocks through rural counties and finally into the metropolitan footprint of Manzanillo, the principal puerto de carga contenerizada del Pacífico mexicano. Fleets that slot this leg into a weekly rotation tend to schedule mid-week departures, when truck volume is lighter and weather-related closures are less likely. The engine averages around 6.8 liters (1.8 gallons) of gasolina Magna, which works out to about MXN 164.56 at the 24.20 MXN/liter benchmark. Reimbursement for the outbound run, calculated at MXN 6.50/km, totals MXN 533.00. Generate the receipt in Clara before stepping out of the vehicle so the expense lands in the same-day close, with zero rework for accounting. For the Canadian professional driving the 82 km between Colima and Manzanillo, reimbursement of MXN 533.00 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 Colima→Manzanillo 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.