Guanajuato → Guanajuato · Autopista 45D Irapuato-Salamanca
The short hop between Irapuato, Guanajuato, and Salamanca, Guanajuato — barely 24 km (15 miles) along Autopista 45D Irapuato-Salamanca — fits the metropolitan rhythm of anyone who alternates between office and customer multiple times a week. Under normal conditions the leg burns about 16m, but rush-hour congestion can double that figure. Pulling out of Irapuato (the capital fresera y nodo logístico intermedio del corredor del Bajío) toward Salamanca (the sede de la refinería Ing. Antonio M. Amor de Pemex), fuel spend is minimal: roughly MXN 48.40 for 2 liters. Even so, mileage reimbursement at MXN 6.50/km covers vehicle wear and yields MXN 156.00 on the outbound — it pays to log even short hops on the Clara receipt for cumulative monthly close. Anyone repeating this route more than five times per month should consider opening a supplementary mileage spreadsheet with date, time, business purpose, and contact attended at each visit, attaching it to the final receipt to reinforce evidence of effective commercial use of the vehicle. Internal audit typically requires that level of granularity for accumulated reimbursements above one thousand dollars per month. For the Canadian professional driving the 24 km between Irapuato and Salamanca, reimbursement of MXN 156.00 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→Salamanca 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.