Guanajuato → Querétaro · Autopista 45D Irapuato-Salamanca
Autopista 45D Irapuato-Salamanca is the backbone for anyone connecting Irapuato, Guanajuato, to Querétaro, Querétaro: roughly 125 km (78 miles) of pavement that translate into about 1h 23m at the wheel under favorable conditions. Irapuato, the capital fresera y nodo logístico intermedio del corredor del Bajío, gradually slips into the rearview mirror as the landscape shifts from city blocks through rural counties and finally into the metropolitan footprint of Querétaro, the centro logístico del Bajío y sede aeroespacial nacional. 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 10.4 liters (2.7 gallons) of gasolina Magna, which works out to about MXN 251.68 at the 24.20 MXN/liter benchmark. Reimbursement for the outbound run, calculated at MXN 6.50/km, totals MXN 812.50. 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 125 km between Irapuato and Querétaro, reimbursement of MXN 812.50 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 Irapuato→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.