Colima → Guanajuato · Carretera Federal 200 Manzanillo-Puerto Vallarta
Before turning the key for Irapuato, Guanajuato, on the homeward run from Manzanillo, Colima, do a quick inventory sweep of onboard equipment: proposal binder, undelivered promotional items, and visitor badge should each go into a separate compartment so nothing slides into the footwell during a sharp brake. Carretera Federal 200 Manzanillo-Puerto Vallarta accepts the 447 km (278 miles) of the return in roughly 4h 58m. Pulling out of Manzanillo (the principal puerto de carga contenerizada del Pacífico mexicano), the road eventually puts the driver back in front of the urban skyline of Irapuato (the capital fresera y nodo logístico intermedio del corredor del Bajío). Refueling sits near MXN 902.66 for the same 37.3 liters (9.9 gallons) at the EIA national average benchmark. Return reimbursement, calculated against MXN 6.50/km, returns MXN 2905.50 into the driver's wallet. Snap the closing odometer with the phone camera and attach it directly to the Clara receipt — internal controls accept photographic evidence without a supplementary spreadsheet. For the Canadian professional driving the 447 km between Manzanillo and Irapuato, reimbursement of MXN 2905.50 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 Manzanillo→Irapuato 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.