Baja California → Sonora · Carretera Federal 2 Mexicali-Tijuana
The night-time return from Mexicali, Baja California, to Hermosillo, Sonora, deserves its own protocol: anti-glare driving glasses on, dashboard light dimmed to the lowest setting, and well-lit truck stops pre-identified as candidate rest stops. The 729 km (453 miles) of Carretera Federal 2 Mexicali-Tijuana and the 8h 6m of driving cross zones with patchy cellular coverage during the small hours. Approximate refuel cost on the way back stays at MXN 1471.36 for the 60.8 liters (16.1 gallons) consumed. Forecast reimbursement for the night leg holds at MXN 4738.50 applying the prevailing MXN 6.50/km — without an automatic night premium in the tarifa promedio de mercado table. If the company pays night-driving overtime, open a separate line on the Clara receipt: the payroll integration already recognizes the entry. For the Canadian professional driving the 729 km between Mexicali and Hermosillo, reimbursement of MXN 4738.50 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→Hermosillo 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.