SP → SP · SP-330 (Anhanguera)
Coming back from Ribeirão Preto, SP, to Guarulhos, SP, the return leg also clocks roughly 371 km (231 miles) typically along SP-330 (Anhanguera), but the traffic picture shifts considerably compared with the outbound segment. Ribeirão Preto, the capital nacional do agronegócio sucroalcooleiro, fades behind the wheel while the vehicle pushes back toward Guarulhos, the segunda maior cidade paulista e sede do principal aeroporto internacional do Brasil, often after a full day of meetings, site visits, or prospecting calls. Plan 4h 22m plus a generous buffer against evening congestion, particularly on Fridays, holiday eves, or after major sporting events. Driver fatigue is the dominant concern returning home; mandatory rest breaks every two hours are non-negotiable. Fuel spend on the return stays near R$ 205,57 for 33.7 liters (8.9 gallons). The corresponding reimbursement on the way back reaches R$ 408,10 at R$ 1,10/km. Combine both legs on a single Clara receipt to document the full round-trip cleanly, with separate timestamps for transparent audit defense. For the Canadian professional driving the 371 km between Ribeirão Preto and Guarulhos, reimbursement of R$ 408,10 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→Guarulhos 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.