Colima → Michoacán · Carretera Federal 200 Manzanillo-Puerto Vallarta
Carretera Federal 200 Manzanillo-Puerto Vallarta is the backbone for anyone connecting Manzanillo, Colima, to Morelia, Michoacán: roughly 421 km (262 miles) of pavement that translate into about 4h 41m at the wheel under favorable conditions. Manzanillo, the principal puerto de carga contenerizada del Pacífico mexicano, gradually slips into the rearview mirror as the landscape shifts from city blocks through rural counties and finally into the metropolitan footprint of Morelia, the capital michoacana y patrimonio histórico colonial. Fleets that slot this leg into a weekly rotation tend to schedule mid-week departures, when truck volume is lighter and weather-related closures are less likely. The engine averages around 35.1 liters (9.3 gallons) of gasolina Magna, which works out to about MXN 849.42 at the 24.20 MXN/liter benchmark. Reimbursement for the outbound run, calculated at MXN 6.50/km, totals MXN 2736.50. Generate the receipt in Clara before stepping out of the vehicle so the expense lands in the same-day close, with zero rework for accounting. For the Canadian professional driving the 421 km between Manzanillo and Morelia, reimbursement of MXN 2736.50 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→Morelia 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.