Guanajuato → Guanajuato · Autopista 45D Irapuato-Salamanca
Before turning the key for León, Guanajuato, out of Irapuato, 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 Irapuato-Salamanca, and a printed backup of the destination address in case GPS reception drops. The locked itinerary measures 76 km (47 miles) with an optimistic estimate of 51m if cruise control sits steadily within the posted limit. Pulling out of Irapuato, the capital fresera y nodo logístico intermedio del corredor del Bajío, the road eventually delivers you to León, the capital del calzado y mayor ciudad de Guanajuato. 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 152.46 just for the pump (6.3 liters / 1.7 gallons of gasolina Magna) plus headroom for tolls. Outbound reimbursement at MXN 6.50/km equals MXN 494.00 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 76 km between Irapuato and León, reimbursement of MXN 494.00 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→León 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.