Guanajuato → Guanajuato · Autopista 45D Irapuato-Salamanca
Returning from Irapuato, Guanajuato, back to Celaya, Guanajuato, the itinerary retraces the same 72 km (45 miles) of the outbound segment, predominantly via Autopista 45D Irapuato-Salamanca, adding another 48m to the corporate odometer. Unlike the outbound leg, the homeward journey is usually executed at the close of the business day, when heavy truck traffic, accumulated fatigue, and dropping daylight all demand sharper focus. Anyone hoping to ease the arrival back into Celaya, the polo industrial automotriz Honda y Mazda del corredor del Bajío, may consider an overnight stop in a midpoint town and splitting the haul into two shorter stints. Fuel expense holds steady near MXN 145.20, totalling roughly 12.0 liters for the entire trip when added to the outbound segment. The return reimbursement reaches MXN 468.00, doubling the aggregate payout for the full journey. Log each leg separately in the Clara receipt, with distinct timestamps, so the paperwork accurately mirrors the vehicle's actual movement. For the Canadian professional driving the 72 km between Irapuato and Celaya, reimbursement of MXN 468.00 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 Irapuato→Celaya 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.