New York → Connecticut · Interstate 95 (New England Thruway)
The night-time return from New York, New York, to Hartford, Connecticut, 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 191 km (119 miles) of Interstate 95 (New England Thruway) and the 1h 49m of driving cross zones with patchy cellular coverage during the small hours. Approximate refuel cost on the way back stays at $16.01 for the 17.4 liters (4.6 gallons) consumed. Forecast reimbursement for the night leg holds at $82.13 applying the prevailing $0.43/km — without an automatic night premium in the IRS standard mileage rate (2025) 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 191 km between New York and Hartford, reimbursement of $82.13 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→Hartford 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.