Baja California Sur → Baja California Sur · Carretera Transpeninsular 1
Retracing the scenic corridor between Los Cabos, Baja California Sur, and La Paz, Baja California Sur, in reverse uncovers angles missed on the outbound run — afternoon-lit hillsides, overlooks that sit on the left now, calm beaches that were busy in the morning. It is the same 181 km (112 miles) and roughly 2h 1m along Carretera Transpeninsular 1, only seen with fresh eyes. Los Cabos (the destino turístico de la punta de la península de Baja California) slips behind, while La Paz (the capital sudcaliforniana sobre el Mar de Cortés y nodo del ferry Topolobampo-La Paz) welcomes the driver in the late afternoon. Fuel sits around MXN 365.42 for 15.1 liters (4.0 gallons). Return reimbursement totals MXN 1176.50 at the MXN 6.50/km tariff. On the Clara receipt, note the scenic corridor in the observations field to feed the internal catalog of business-tourism routes. Attach a photograph of the closing odometer alongside the exact arrival timestamp, particularly if the return crossed sunset — that detail helps the back office confirm hours-of-service when there is doubt about total time worked. To close the loop, update the corporate expense application with each scenic stop made along the way, even when no fiscal receipt was generated, so the operations log reflects the full traveled corridor. For the Canadian professional driving the 181 km between Los Cabos and La Paz, 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 Los Cabos→La Paz 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.