definiens: or means all taxes, dues, duties, rates, imposts, fees, levies, other assessments, tariffs, charges or obligations of the same or similar nature, however denominated, imposed, assessed or collected by anyGovernmental Authority, including all income taxes, including any tax on or based on net income, gross income, income as specifically defined, earnings gross receipts, capital, capital gains, profits, business royalty or selecteditems of income, earnings or profits, and specifically including any federal, provincial, state, territorial, county, municipal, local or foreign taxes, state profit share taxes, windfall or excess profit taxes, capital taxes, royalty taxes, production taxes, payroll taxes, health taxes, employment taxes, withholding taxes, sales taxes, use taxes, goodsand services taxes, custom duties, value added taxes, ad valorem taxes, excise taxes, alternative or add - onminimum taxes, franchise taxes, gross receipts taxes, license taxes, occupation taxes, real and personal propertytaxes, land transfer taxes, severance taxes, capital stock taxes, stamp taxes, anti - dumping taxes, countervailingtaxes, occupation taxes, transfer taxes, and employment or unemployment insurance premiums, social insurancepremiums and worker ’s compensation premiums and pension ( including Canada Pension Plan ) payments, surtaxes, harmonized sales tax, abandoned or unclaimed property liabilities ( escheat ) and other taxes, fees, imposts, assessments or charges of any kind whatsoever together with any interest, penalties, additional taxes, fines and othercharges and additions that may become payable in respect thereof