definiens: means ( i ) any and all federal, provincial, state, municipal, local and foreign taxes, assessme nts, contributions and other governmental charges, dutie s, impositions and liabilities including Canada Pen sion Plan and provincial pension plan contributions, provinci al health plan contributions, insurance contributio ns, unemployment insurance contributions, parental insu rance premiums, worker ’s compensation and deduction s at source, and including taxes based on or measured by gross receipts, income, profits, sales, capital, u se, occupation, goods and services, value added, ad valorem, transfer, franchise, withholding, customs duties, payroll, contributions, premiums, recapture, employ ment, excise and property taxes ; ( ii ) all interest, penalties, fines and additions to tax or other additional amou nts imposed on or with respect to amounts of the ty pe described in paragraph ( i ) above ; and ( iii ) any lia bility for the payment of any amounts of the type d escribed in paragraph ( i ) or ( ii ) above as a result of any expr ess or implied obligation to indemnify any other Pe rson or as a result of any obligations under any agreements or a rrangements with any other Person with respect to s uch amounts or as a result of being a transferee, and i ncluding any liability for Taxes of a predecessor e ntity