Former Toronto Raptors head coach Nick Nurse and his spouse are currently in a legal battle with the Ontario government regarding the government’s refusal to reimburse them approximately $700,000 in foreign buyer tax they paid for their residence in Mississauga. 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 refund for a non-resident speculation tax (NRST) they incurred when purchasing their house for $4.65 million in 2021. The NRST is levied on residential properties bought by foreign nationals, as stated on the province’s official website.
The notice asserts that Nurse and his wife Roberta were not the intended targets of the legislation aimed at real estate speculators. The couple resided in the property from 2021 to 2023 as their primary residence. Nurse, a foreign national with a work permit, had been employed by Maple Leaf Sports and Entertainment LTD., the parent company of the Raptors, for almost a decade, providing substantial economic and social contributions to the province.
Nurse guided the Raptors to their inaugural NBA championship victory in 2019 before parting ways with the team in 2023 following a lackluster season. The appeal highlights that Nurse and his wife met the criteria for an NRST rebate based on provincial regulations. The couple’s legal representative, Mike Collinge, declined to provide further comments at this time.
Foreign nationals may qualify for an NRST rebate by meeting certain conditions, including initially paying the tax, becoming permanent residents within four years of property acquisition, and using the property as their primary residence. Transitional NRST rebates were previously available to foreign workers in Ontario who met specific criteria, with an application deadline of March 31, 2025, provided their purchase agreement was made on or before March 29, 2022.
The appeal indicates that Nurse and his wife applied for the rebate in March 2024 after selling their Mississauga home in September 2023. However, their application was rejected in April 2024, leading to a notice of objection. Subsequent correspondence culminated in the government’s final rejection on April 10 of this year, prompting Nurse and his wife to file an appeal seeking a $697,500 refund plus interest and any other appropriate relief as determined by the court.