definiens: means improvements to the extent the Vendor has such rights at Closing pursuant to the terms of the applicable Contracts related to the Products, modifications, additions to any Product, whether patented or unpatented, including formulations, isomers, salts, polymorphs, metabolites, line extensions, combinations, compositions and presentations of such active agents, whether or not marketed under the names of the Products, and new medications, new additional dosage forms or strengths, new oral and non - oral formulations, generic versions, new / additional drug delivery systems, pro - drugs, analogues or process improvements ; means, collectively, the Income Tax Act, R.S.C. 1985, 5th Supplement, the Income Tax Application Rules, R.S.C. 1985, 5th Supplement, and the Income Tax Regulations, in each case as amended to the date hereof and, where a reference is made to a provision under the Income Tax Act, it shall be deemed to include, where applicable, any Notice of Ways and Means Motion, any Bill tabled in the House of Commons or any press release or publicly disseminated statement by or on behalf of the Minister of Finance which may result in an amendment to the Income Tax Act ; means any Party and its Representatives entitled to indemnification under this Agreement ; means any Party obligated to provide indemnification under this Agreement ; means any amount of a Loss required to be paid pursuant to Sections 7.1 or 7.2 ; CH02/22304967.3 has the meaning ascribed thereto in Section 3.2.2 ; has the meaning ascribed thereto in Section 7.1.3 ; means : ( a ) any and all proprietary rights in any jurisdiction in which the Vendor has rights provided under : ( i ) patent law ; ( ii ) copyright law ; ( iii ) trademark law ; ( iv ) design patent or industrial design law ; ( v ) semiconductor chip or mask work law ; ( vi ) trade secret law ; or 8