New York → Massachusetts · Interstate 95 (New England Thruway)
Driving back into Boston, Massachusetts, after wrapping the agenda in New York, New York, tends to invite quiet reflection on operational efficiency: 361 km (224 miles) along Interstate 95 (New England Thruway) and another 3h 26m behind the wheel, not counting reception time, lobby waiting, and the actual meeting. Anyone returning from the place known as the most populous US city and global financial capital reconnects with Boston — the New England capital and one of the oldest US cities — carrying the dual sensation of a job done and accumulated fatigue. To minimize tiredness, alternate music, a technical podcast and absolute silence each hour. Additional fuel spend on the return runs $30.18 (32.8 liters / 8.7 gallons). Equivalent reimbursement totals $155.23 at the $0.43/km tariff. On the Clara receipt, log notes about active road work seen along the way — the operations group uses that data to refresh the route's standard time each quarter. For the Canadian professional driving the 361 km between New York and Boston, reimbursement of $155.23 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 New York→Boston 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.