MG → GO · BR-365 / BR-050
The night-time return from Uberlândia, MG, to Goiânia, GO, deserves its own protocol: anti-glare driving glasses on, dashboard light dimmed to the lowest setting, and well-lit truck stops pre-identified as candidate rest stops. The 349 km (217 miles) of BR-365 / BR-050 and the 4h 6m of driving cross zones with patchy cellular coverage during the small hours. Approximate refuel cost on the way back stays at R$ 193,37 for the 31.7 liters (8.4 gallons) consumed. Forecast reimbursement for the night leg holds at R$ 383,90 applying the prevailing R$ 1,10/km — without an automatic night premium in the mercado privado (faixa típica) table. If the company pays night-driving overtime, open a separate line on the Clara receipt: the payroll integration already recognizes the entry. For the Canadian professional driving the 349 km between Uberlândia and Goiânia, reimbursement of R$ 383,90 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 Uberlândia→Goiânia 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.