Nayarit → Colima · Carretera Federal 15D Tepic-Mazatlán
Coming back from Tepic, Nayarit, to Colima, Colima, the return leg also clocks roughly 349 km (217 miles) typically along Carretera Federal 15D Tepic-Mazatlán, but the traffic picture shifts considerably compared with the outbound segment. Tepic, the capital nayarita y nodo del corredor Mazatlán-Guadalajara, fades behind the wheel while the vehicle pushes back toward Colima, the capital colimense en la falda del Volcán de Fuego, often after a full day of meetings, site visits, or prospecting calls. Plan 3h 53m 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 MXN 704.22 for 29.1 liters (7.7 gallons). The corresponding reimbursement on the way back reaches MXN 2268.50 at MXN 6.50/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 349 km between Tepic and Colima, reimbursement of MXN 2268.50 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 Tepic→Colima 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.