definiens: means ( a ) any federal, state, local, foreig n or other tax, charge, fee, duty ( including customs duty ), levy or assessment, including any in come, gross receipts, net proceeds, alternative or add - on minimum, corporation, ad valorem, turnover, real pr operty, personal property ( tangible or intangible ), sales, use, franchise, excise, value added, stamp, leasing, lea se, user, transfer, fuel, excess profits, profits, occupational, premium, interest equalization, windfall profits, s everance, license, registration, payroll, environme ntal ( including taxes under Section 59A of the Code ), capital stock, capital duty, disability, estimated, gains, wealt h, welfare, employee ’s income withholding, other withholding, u nemployment or social security or other tax of what ever kind ( including any fee, assessment or other charges in the nature of or in lieu of any tax ) that is impose d by any Governmental Authority, ( b ) any interest, fines, pe nalties or additions resulting from, attributable t o, or incurred in connection with any items described in this para graph or any related contest or dispute and ( c ) any items described in this paragraph that are attributable t o another Person but that CGI or any BP Subsidiary are liable to pay by Law, by Contract or otherwise, whether or no t disputed