Baja California Sur → Baja California Sur · Carretera Transpeninsular 1
Few highway segments in the country deliver the visual payload that defines the run between La Paz, Baja California Sur, and Los Cabos, Baja California Sur: roughly 181 km (112 miles) of natural overlooks, mountain descents, preserved coastline, and bays seen from Carretera Transpeninsular 1. The drive rewards calm pacing — budget 2h 1m plus a buffer to stop at two or three viewpoints. Pulling out of La Paz (the capital sudcaliforniana sobre el Mar de Cortés y nodo del ferry Topolobampo-La Paz), the road eventually opens onto Los Cabos (the destino turístico de la punta de la península de Baja California). Fuel use sits near 15.1 liters (4.0 gallons) of gasolina Magna, costing about MXN 365.42. Corporate reimbursement on the outbound leg, even on a scenic corridor, follows the standard MXN 6.50/km tariff and totals MXN 1176.50. Pair the technical visit with company-mandated travel and log the primary business purpose on the Clara receipt. Attach to the same PDF any toll receipts, meal invoices, and tourism-area parking stubs — internal audit accepts those supporting documents as long as the visit justification appears in the observations field. Professionals who run scenic corridors with a commercial agenda typically use the drive to mentally rehearse client presentations, dictate field-report audio memos, or listen to specialized industry podcasts, turning the leg into productive preparation time rather than dead transit. For the Canadian professional driving the 181 km between La Paz and Los Cabos, reimbursement of MXN 1176.50 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 La Paz→Los Cabos 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.