Colima → Colima · Carretera Federal 200 Manzanillo-Puerto Vallarta
Driving back into Colima, Colima, after wrapping the agenda in Manzanillo, Colima, tends to invite quiet reflection on operational efficiency: 82 km (51 miles) along Carretera Federal 200 Manzanillo-Puerto Vallarta and another 55m behind the wheel, not counting reception time, lobby waiting, and the actual meeting. Anyone returning from the place known as the principal puerto de carga contenerizada del Pacífico mexicano reconnects with Colima — the capital colimense en la falda del Volcán de Fuego — carrying the dual sensation of a job done and accumulated fatigue. To minimize tiredness, alternate music, a technical podcast and absolute silence each hour. Additional fuel spend on the return runs MXN 164.56 (6.8 liters / 1.8 gallons). Equivalent reimbursement totals MXN 533.00 at the MXN 6.50/km tariff. On the Clara receipt, log notes about active road work seen along the way — the operations group uses that data to refresh the route's standard time each quarter. For the Canadian professional driving the 82 km between Manzanillo and Colima, reimbursement of MXN 533.00 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 Manzanillo→Colima 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.