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?
Best Answer
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:
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.