Baja California → Baja California · Carretera Federal 2 Mexicali-Tijuana
Before turning the key for Tijuana, Baja California, out of Mexicali, Baja California, run through the pre-trip checklist: registration card in the glovebox, current insurance card on your phone, working SunPass or E-ZPass transponder for the electronic toll plazas along Carretera Federal 2 Mexicali-Tijuana, and a printed backup of the destination address in case GPS reception drops. The locked itinerary measures 186 km (116 miles) with an optimistic estimate of 2h 4m if cruise control sits steadily within the posted limit. Pulling out of Mexicali, the capital bajacaliforniana fronteriza con Calexico y centro agroindustrial del Valle, the road eventually delivers you to Tijuana, the frontera con San Diego y polo maquilador del noroeste. Schedule departure outside the morning rush window and pack a thermos of coffee to skip an unscheduled stop in the first hundred miles. Budget around MXN 375.10 just for the pump (15.5 liters / 4.1 gallons of gasolina Magna) plus headroom for tolls. Outbound reimbursement at MXN 6.50/km equals MXN 1209.00 cleared to the driver. Use the Clara generator the moment you park to wrap everything into a single digitally signed PDF. For the Canadian professional driving the 186 km between Mexicali and Tijuana, reimbursement of MXN 1209.00 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→Tijuana 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.