Baja California → Baja California · Carretera Federal 2 Mexicali-Tijuana
Punching Ensenada, Baja California, into the GPS for the trip back from Mexicali, Baja California, the dashboard once again shows the 171 km (106 miles) separating the two cities along Carretera Federal 2 Mexicali-Tijuana and estimates 1h 54m to wrap up the return. Mexicali, the capital bajacaliforniana fronteriza con Calexico y centro agroindustrial del Valle, fades in the rear window while the vehicle picks up the homeward path toward Ensenada, the puerto turístico del Pacífico Norte y capital del Valle de Guadalupe vinícola. Unlike the outbound leg, it pays to walk around the truck before pulling out — fuel level, tire pressure, dashboard alerts and load straps all deserve a fresh look, because there is less slack to absorb a surprise once fatigue has settled in. Topping off the tank costs roughly MXN 346.06 to cover the same 14.3 liters (3.8 gallons) consumed on the way out. The return reimbursement reaches MXN 1111.50 at the MXN 6.50/km benchmark. Before pulling into the driveway, close out the Clara receipt with the final odometer reading: corporate finance accepts the digital file with no wet-ink signature required. For the Canadian professional driving the 171 km between Mexicali and Ensenada, reimbursement of MXN 1111.50 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 Mexicali→Ensenada 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.