Zacatecas → Aguascalientes · Autopista 45D Zacatecas-Aguascalientes
Before turning the key for Aguascalientes, Aguascalientes, on the homeward run from Zacatecas, Zacatecas, 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. Autopista 45D Zacatecas-Aguascalientes accepts the 129 km (80 miles) of the return in roughly 1h 26m. Pulling out of Zacatecas (the capital zacatecana y patrimonio minero colonial reconocido por la UNESCO), the road eventually puts the driver back in front of the urban skyline of Aguascalientes (the centro automotriz Nissan y capital del Bajío occidental). Refueling sits near MXN 261.36 for the same 10.8 liters (2.9 gallons) at the EIA national average benchmark. Return reimbursement, calculated against MXN 6.50/km, returns MXN 838.50 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 129 km between Zacatecas and Aguascalientes, reimbursement of MXN 838.50 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 Zacatecas→Aguascalientes 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.