Former Toronto Raptors head coach Nick Nurse and his spouse are currently in a legal battle with the Ontario government over the denial of nearly $700,000 in foreign buyer tax reimbursement for their Mississauga property. A notice of appeal, submitted on July 6 to the Ontario Superior Court of Justice, claims that the provincial government unfairly rejected Nurse and his wife’s request for a rebate on a non-resident speculation tax (NRST) they paid when purchasing their residence in 2021 for $4.65 million.
The NRST is imposed on residential properties acquired by individuals classified as foreign nationals by the province. The appeal document argues that Nurse and his wife were not the intended targets of the legislation aimed at real estate speculators. They assert that the property served as their primary residence from 2021 to 2023.
While residing at the home, Nurse and his wife were considered foreign nationals in Canada, as stated in the appeal. However, Nurse held a foreign national work permit and had been employed by Maple Leaf Sports and Entertainment LTD., the parent company of the Raptors, for almost a decade. The notice of appeal emphasizes Nurse’s substantial contributions to the province’s economy and society.
Nurse, known for leading the Raptors to their inaugural NBA championship victory in 2019, was dismissed in 2023 after a lackluster season that did not culminate in a playoff berth. Subsequently, he accepted a coaching position with the Philadelphia 76ers.
The appeal contends that Nurse and his wife were entitled to an NRST rebate under provincial guidelines. Their legal representative, Mike Collinge, declined to provide further comments at this time.
The government’s website outlines the eligibility criteria for an NRST rebate for foreign nationals, including initially paying the tax, becoming a Canadian permanent resident within four years of property acquisition, and using the property as their primary abode.
Previously, transitional NRST rebates were available for foreign workers in Ontario meeting specific criteria, with an application deadline of March 31, 2025. Nurse and his wife applied for the rebate in March 2024 but were denied in April of the same year due to not occupying the property until after their application. The appeal argues that this condition was not in effect when they submitted their application.
Following the denial, Nurse and his spouse lodged a notice of objection, leading to a series of exchanges with the ministry before the final rejection on April 10 this year. They have since filed an appeal seeking a $697,500 rebate plus interest and any other appropriate relief as determined by the court.