As with the current group term life insurance coverage these two new benefits are also considered to be non-cash taxable benefits and are subjected to statutory deductions for C\QPP contributions, income tax and NT/NU payroll taxes.

This is what I wrote in a school assignment, and was marked wrong. The instructor says it should read, taxable benefits are subject to statutory deductions. What is the correct grammar of this sentence please?


In this sentence, both are subject to and are subjected to are grammatical, and they mean two slightly different things. In the first, subject is an adjective, and in the second, it's a verb.

From Cambridge Dictionaries Online:

subject adj. often affected by something, especially something unpleasant,

subject to verb: to make someone or something experience an unpleasant or worrying thing.

So somebody would be subjected to torture, but subject to depression.

The standard convention in English is to use the adjective for the meaning subject to taxes, even though the often in the definition above should be replaced by almost always in this case.

  • This is a helpful distinction because I hear the phrasal verb when I hear "subject to".
    – tylerharms
    Jun 3 '15 at 14:11
  • 2
    They're stressed differently . The causative verb is subJECT to while the predicate adjective is (be) SUBject to. The auxiliary be and the first syllable stress marks the adjective; second-syllable stress marks the verb. This is a very common pattern for two-syllable words that can be verbs or nouns/adjectives, depending on which syllable gets the stress. This only causes trouble in writing because English orthography is so inefficient. Jun 3 '15 at 16:31

This seems like a matter of using inconsistent tense to me. You are using the "-ed" suffix to make the word "subject" into what is called a past participle, denoted as "pp." by Noah Webster and then applying it to a sentence giving instructions to what must be done in either the present or the future, where a nominal adjective like the word subject would be more consistent.

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