Former Toronto Raptors head coach Nick Nurse and his spouse are currently in a legal battle with the Ontario government regarding the refusal to reimburse them nearly $700,000 in foreign buyer tax they paid for their home in Mississauga. In a notice of appeal submitted on July 6 to the Ontario Superior Court of Justice, it is claimed that the provincial government wrongly denied Nurse and his wife a rebate for a non-resident speculation tax (NRST) they paid when purchasing their $4.65 million home in 2021. The NRST is levied on residential properties acquired by individuals categorized as foreign nationals by the province.
The appeal argues that Nurse and his wife were not the intended targets of the legislation aimed at real estate speculators. The couple asserts that the property served as their primary residence from 2021 to 2023. The notice emphasizes that Nurse, a foreign national under Canadian law, possessed a work permit and was employed by Maple Leaf Sports and Entertainment LTD., the parent company of the Raptors, for close to a decade.
Nurse, renowned for guiding the Raptors to their inaugural NBA championship in 2019, was dismissed in 2023 after a lackluster season and subsequently took on coaching duties with the Philadelphia 76ers. According to the notice, Nurse and his wife met the requirements for an NRST rebate based on provincial regulations. Their legal representative, Mike Collinge, declined to provide further details at this time.
The government’s guidelines stipulate that foreign nationals can qualify for an NRST rebate if certain conditions are fulfilled, including initially paying the tax, becoming permanent residents within four years of property acquisition, and residing in the property as their primary home. Transitional NRST rebates were previously available to foreign workers in Ontario, with specific eligibility criteria. Nurse and his wife applied for a rebate in March 2024 but were denied in April of the same year due to not occupying the home at the time of application.
In response, the couple filed an objection challenging the decision, leading to a series of exchanges with the Ministry of Finance. The appeal seeks a $697,500 rebate plus interest and additional relief as determined by the court.