Former Toronto Raptors coach Nick Nurse and his spouse are in a legal battle with the Ontario government over the denial of a $700,000 reimbursement for foreign buyer tax paid on their home in Mississauga. The couple’s appeal, filed on July 6 with the Ontario Superior Court of Justice, argues that the government unjustly rejected their request for a rebate on a non-resident speculation tax (NRST) they paid when purchasing their $4.65 million residence in 2021.
According to the province’s regulations, the NRST is levied on residential properties bought by individuals classified as foreign nationals. The appeal contends that Nurse and his wife were not the intended targets of the legislation aimed at real estate speculators. Their appeal states that the property served as their primary residence from 2021 to 2023.
The appeal highlights Nurse’s significant contributions to the province while living at the property. Despite being foreign nationals in Canada, Nurse held a work permit and worked for Maple Leaf Sports and Entertainment LTD., the parent company of the Raptors, for almost a decade.
Nurse, who led the Raptors to their historic championship victory in 2019, was let go in 2023 after a disappointing season and later took on coaching duties with the Philadelphia 76ers. The appeal asserts that Nurse and his wife were eligible for the NRST rebate as per provincial guidelines.
The couple’s legal representative, Mike Collinge, declined to provide further comments at this time. The government’s website outlines the conditions for foreign nationals to qualify for an NRST rebate, including initially paying the tax, becoming a permanent resident within four years of property acquisition, and using the property as their primary residence.
Formerly, transitional NRST rebates were available to 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 at the time of application, a requirement that was reportedly not in place when they submitted their request.
The couple sold their Mississauga home in September 2023, initiated an objection to the denial, and eventually launched an appeal seeking a $697,500 rebate plus interest and any other appropriate relief as determined by the court.