SP → SP · SP-330 (Anhanguera)
Driving back into Campinas, SP, after wrapping the agenda in Ribeirão Preto, SP, tends to invite quiet reflection on operational efficiency: 270 km (168 miles) along SP-330 (Anhanguera) and another 3h 11m behind the wheel, not counting reception time, lobby waiting, and the actual meeting. Anyone returning from the place known as the capital nacional do agronegócio sucroalcooleiro reconnects with Campinas — the segunda maior cidade do estado de São Paulo e polo de tecnologia — 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 R$ 149,45 (24.5 liters / 6.5 gallons). Equivalent reimbursement totals R$ 297,00 at the R$ 1,10/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 270 km between Ribeirão Preto and Campinas, reimbursement of R$ 297,00 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 Ribeirão Preto→Campinas 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.