Colima → Guanajuato · Carretera Federal 200 Manzanillo-Puerto Vallarta
Returning from Manzanillo, Colima, back to León, Guanajuato, the itinerary retraces the same 447 km (278 miles) of the outbound segment, predominantly via Carretera Federal 200 Manzanillo-Puerto Vallarta, adding another 4h 58m to the corporate odometer. Unlike the outbound leg, the homeward journey is usually executed at the close of the business day, when heavy truck traffic, accumulated fatigue, and dropping daylight all demand sharper focus. Anyone hoping to ease the arrival back into León, the capital del calzado y mayor ciudad de Guanajuato, may consider an overnight stop in a midpoint town and splitting the haul into two shorter stints. Fuel expense holds steady near MXN 902.66, totalling roughly 74.6 liters for the entire trip when added to the outbound segment. The return reimbursement reaches MXN 2905.50, doubling the aggregate payout for the full journey. Log each leg separately in the Clara receipt, with distinct timestamps, so the paperwork accurately mirrors the vehicle's actual movement. For the Canadian professional driving the 447 km between Manzanillo and León, 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→León 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.