32. GST exclusive purchase price – Buyer pays GST

(a) The parties acknowledge and agree that the purchase price is exclusive of goods and services tax (GST) payable in respect of the supply of the property to the Buyer.

(b) The Buyer shall pay to the Seller upon completion all GST in respect of the supply of the property to the Buyer.

(c) The Buyer shall be entitled to all input tax credits in respect of the supply of a property to the Buyer.

(d) The Seller on or before the date for completion provide to the Buyer a Tax Invoice which complies with the requirements for a tax invoice as specified in he New Tax System (Goods and Services) Tax Act so as to enable the Buyer to claim the input tax credits.