Guanajuato → Querétaro · Autopista 45D Salamanca-Querétaro
Wrapping up the trip, the homebound leg from Salamanca, Guanajuato, back to Querétaro, Querétaro, layers another 105 km (65 miles) onto the odometer along Autopista 45D Salamanca-Querétaro and tacks on roughly 1h 10m to the cumulative day. Drivers leaving Salamanca, the sede de la refinería Ing. Antonio M. Amor de Pemex, usually pull into Querétaro, the centro logístico del Bajío y sede aeroespacial nacional, with an empty calendar but an inbox of paperwork — toll receipts, fuel invoices, visit reports, and meeting minutes all need to be tagged inside the cab before they get tangled with other paper stacks at the office. Average fuel spend on the return holds near MXN 212.96 for the 8.8 liters (2.3 gallons) burned. Mileage reimbursement for the homeward stretch totals MXN 682.50 at the MXN 6.50/km benchmark. Use the Clara generator to emit a single PDF combining the outbound and return legs with a QR validation code: corporate finance processes the batch within two business days. For the Canadian professional driving the 105 km between Salamanca and Querétaro, reimbursement of MXN 682.50 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→Querétaro 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.