definiens: means ( a ) all taxes fees, levies, duties, t ariffs, imposts and other charges of any kind, imposed by any Governmental Authority, including in come, gross revenue, excise, property, sales or use, value added, GST / HST, profits, license, withholding ( with respect to compensation or otherwise ), payroll, em ployment, net worth, capital gains, transfer, stamp, social s ecurity, occupation and franchise taxes, imposed by any Taxing Authority, ( b ) any Liability for the payment of any amounts of the type described in ( a ) as a result o f being a Person required by Law to withhold or collect taxes imposed on another Person, ( c ) any Liability for t he payment of amounts of the type described in ( a ) or ( b ) as a result of being a transferee of, or a successor in interest to, any Person or as a result of an express or implied obli gation to indemnify any Person and ( d ) any interest, penalties and additions imposed in connection with or with re spect to any of the foregoing amounts