Guanajuato → Michoacán · Autopista 45D Salamanca-Querétaro
Returning from Salamanca, Guanajuato, back to Morelia, Michoacán, the itinerary retraces the same 121 km (75 miles) of the outbound segment, predominantly via Autopista 45D Salamanca-Querétaro, adding another 1h 21m to the corporate odometer. Unlike the outbound leg, the homeward journey is usually executed at the close of the business day, when heavy truck traffic, accumulated fatigue, and dropping daylight all demand sharper focus. Anyone hoping to ease the arrival back into Morelia, the capital michoacana y patrimonio histórico colonial, may consider an overnight stop in a midpoint town and splitting the haul into two shorter stints. Fuel expense holds steady near MXN 244.42, totalling roughly 20.2 liters for the entire trip when added to the outbound segment. The return reimbursement reaches MXN 786.50, doubling the aggregate payout for the full journey. Log each leg separately in the Clara receipt, with distinct timestamps, so the paperwork accurately mirrors the vehicle's actual movement. For the Canadian professional driving the 121 km between Salamanca and Morelia, reimbursement of MXN 786.50 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 Salamanca→Morelia 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.