Ministry of Finance Tax Information Sheet
Ministry of Finance Tax Information Sheet
ISSUED: June 2008 REVISED: May 2013
gov.bc.ca/consumertaxes
Conversion Factors for Fuel
Natural Gas
1 gigajoule (GJ) = 26.137 cubic meters (m3) 1 kilogram (kg) = 1.406 cubic meters (m3) 1 gigajoule (GJ) = 26,137 litres
Petroleum Coke
1 tonne = 833.75 litres
Propane
1 litre = 0.02559 gigajoules (GJ) 1 litre = 1.12 pounds 1 pound = 0.8929 litres 1 cubic meter (m3) = 1,000 litres 1 gigajoule (GJ) = 39.071657 litres
The tax rates apply to a liquid (measured in litres) and a gas (measured in cubic meters) when taken at standard reference conditions.
Standard reference conditions are as follows: for a gas, a temperature of 15?C and an atmospheric pressure
of 101.325 kilopascal (kPa), and for a liquid, a temperature of 15?C.
Other conversion factors will be added to this table as the information becomes available.
Further Information
If you have any questions, please call us toll free at 1 877 388-4440, or email your questions to CTBTaxQuestions@gov.bc.ca
You can also find information on our website at gov.bc.ca/consumertaxes
The revision bar ( ) identifies changes to the previous version of this sheet dated November 2010.
PO Box 9442 Stn Prov Govt Victoria BC V8W 9V4
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