Former Toronto Raptors head coach Nick Nurse and his wife are currently in a legal battle with the Ontario government over the government’s refusal to reimburse them nearly $700,000 in foreign buyer tax they paid on their Mississauga residence. A notice of appeal, submitted on July 6 to the Ontario Superior Court of Justice, claims that the province unjustly denied Nurse and his wife a rebate for a non-resident speculation tax (NRST) they paid when purchasing their home for $4.65 million in 2021. The NRST is imposed on residential properties acquired by individuals classified as foreign nationals.
The appeal asserts that Nurse and his wife were not the intended targets of the legislation aimed at real estate speculators, as the property served as their primary residence from 2021 to 2023. According to the appeal, Nurse, despite being a foreign national during his time in Canada, held a work permit and was employed by Maple Leaf Sports and Entertainment LTD., the company that owns the Raptors, for nearly a decade. The notice highlights Nurse’s substantial contributions to the province in terms of economic and social value.
Nurse, who guided the Raptors to their first NBA championship in 2019, was relieved of his coaching duties in 2023 after a lackluster season that saw the team miss the playoffs. The appeal contends that Nurse and his wife were entitled to an NRST rebate under provincial regulations. The couple’s legal representative, Mike Collinge, declined to provide further comments at this time.
The Ontario government outlines specific eligibility criteria for an NRST rebate, including the initial payment of the tax, becoming a permanent resident within four years of property acquisition, and using the property as a primary residence. Transitional NRST rebates were previously available to foreign workers meeting certain conditions, with an application deadline of March 31, 2025. Nurse and his wife applied for the rebate in March 2024 but were denied due to not occupying the property at the time of the application, a requirement allegedly not in place when they applied.
The couple sold their Mississauga home in September 2023, and their rebate application denial led to a series of exchanges with the Ministry of Finance until the rejection was confirmed in April 2024. Subsequently, Nurse and his wife initiated an appeal seeking the $697,500 rebate plus interest and additional relief as determined by the court.