definiens: or means any federal, state, provincial, municipal, land transfer, local or foreign income, grossreceipts, franchise, estimated, alternative minimum, add - on minimum, sales, goods and services, harmonized sales, Quebec sales, use, transfer, real property gains, registration, value added, excise, natural resources, severance, stamp, occupation, windfall profits, customs, duties, real property, personal property, capital stock, social security ( orsimilar ), unemployment, disability, payroll, license, employee or other withholding, or other tax, of any kindwhatsoever, including any interest, penalties or additions to tax or similar items in respect of the foregoing ( whetherdisputed or not ) and shall include any liability for such amounts as a result of ( i ) being a member of a combined, consolidated, unitary or affiliated group ( including non - arm ’s length, affiliated or combined group ), ( ii ) a contractualobligation to indemnify any person or other entity or ( iii ) being a ( within the meaning of section 160 of theTax Act or any other laws ) of another taxpayer or entity