Puebla → Oaxaca · Autopista 150D Puebla-Tehuacán
Driving back into Oaxaca, Oaxaca, after wrapping the agenda in Tehuacán, Puebla, tends to invite quiet reflection on operational efficiency: 212 km (132 miles) along Autopista 150D Puebla-Tehuacán and another 2h 21m behind the wheel, not counting reception time, lobby waiting, and the actual meeting. Anyone returning from the place known as the segunda ciudad poblana y polo avícola y embotellador del centro-sur reconnects with Oaxaca — the capital oaxaqueña y patrimonio cultural reconocido por la UNESCO — 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 MXN 428.34 (17.7 liters / 4.7 gallons). Equivalent reimbursement totals MXN 1378.00 at the MXN 6.50/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 212 km between Tehuacán and Oaxaca, reimbursement of MXN 1378.00 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 Tehuacán→Oaxaca 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.