Veracruz → Puebla · Carretera Federal 140 Xalapa-Veracruz
Punching Tehuacán, Puebla, into the GPS for the trip back from Xalapa, Veracruz, the dashboard once again shows the 163 km (101 miles) separating the two cities along Carretera Federal 140 Xalapa-Veracruz and estimates 1h 49m to wrap up the return. Xalapa, the capital veracruzana y centro universitario de la Sierra Madre Oriental, fades in the rear window while the vehicle picks up the homeward path toward Tehuacán, the segunda ciudad poblana y polo avícola y embotellador del centro-sur. Unlike the outbound leg, it pays to walk around the truck before pulling out — fuel level, tire pressure, dashboard alerts and load straps all deserve a fresh look, because there is less slack to absorb a surprise once fatigue has settled in. Topping off the tank costs roughly MXN 329.12 to cover the same 13.6 liters (3.6 gallons) consumed on the way out. The return reimbursement reaches MXN 1059.50 at the MXN 6.50/km benchmark. Before pulling into the driveway, close out the Clara receipt with the final odometer reading: corporate finance accepts the digital file with no wet-ink signature required. For the Canadian professional driving the 163 km between Xalapa and Tehuacán, reimbursement of MXN 1059.50 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 Xalapa→Tehuacán 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.