definiens: . 1.1.103 or means all taxes, duties, fees, premiums, assessments, imposts, levies, rates, withholdings, dues, government contributions and other charges of any kind imposed by anyGovernmental Authority, whether direct or indirect, together with all interest, penalties, fines, additions totax or other additional amounts imposed in respect thereof, including those levied on, or measured by, orreferred to as income, gross income, gross receipts, net proceeds, profits, capital gains, alternative oradd - on, or minimum, capital, transfer, land transfer, sales, retail sales, consumption, use, goods andservices, harmonized sales, value- added, ad valorem, turnover, excise, stamp, non - resident withholding, business, franchising, business licences, real and personal property ( tangible and intangible),environmental, payroll, employee withholding, employment, health, employer health, social services, development, occupation, education or social security, and all contributions, premiums, surtaxes, allcustoms duties, countervail, anti - dumping, special import measures and import and export taxes, alllicence, franchise and registration fees, all provincial workers ’ compensation payments, and allemployment insurance, health insurance and Canada, Québec and other government pension plancontributions