Nayarit → Colima · Carretera Federal 15D Tepic-Mazatlán
Before turning the key for Manzanillo, Colima, on the homeward run from Tepic, Nayarit, do a quick inventory sweep of onboard equipment: proposal binder, undelivered promotional items, and visitor badge should each go into a separate compartment so nothing slides into the footwell during a sharp brake. Carretera Federal 15D Tepic-Mazatlán accepts the 340 km (211 miles) of the return in roughly 3h 47m. Pulling out of Tepic (the capital nayarita y nodo del corredor Mazatlán-Guadalajara), the road eventually puts the driver back in front of the urban skyline of Manzanillo (the principal puerto de carga contenerizada del Pacífico mexicano). Refueling sits near MXN 684.86 for the same 28.3 liters (7.5 gallons) at the EIA national average benchmark. Return reimbursement, calculated against MXN 6.50/km, returns MXN 2210.00 into the driver's wallet. Snap the closing odometer with the phone camera and attach it directly to the Clara receipt — internal controls accept photographic evidence without a supplementary spreadsheet. For the Canadian professional driving the 340 km between Tepic and Manzanillo, reimbursement of MXN 2210.00 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 Tepic→Manzanillo 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.