Former Toronto Raptors coach Nick Nurse and his spouse are currently in a legal battle with the Ontario government concerning the denial of a reimbursement of nearly $700,000 in foreign buyer tax they paid for their Mississauga property. A notice of appeal submitted to the Ontario Superior Court of Justice on July 6 claims that the provincial government unjustly refused to grant Nurse and his wife a rebate for a non-resident speculation tax (NRST) they paid upon purchasing their $4.65 million home in 2021. The NRST is imposed on residential properties acquired by foreign nationals, as outlined on the province’s official website.
In the notice, it is stated that Nurse and his wife, Roberta, do not fit the profile of real estate speculators that the legislation aimed to target. The property served as their primary residence from 2021 to 2023, as per their appeal. While residing at the residence, Nurse and his wife were considered foreign nationals in Canada, although Nurse held a work permit for foreign nationals and had been employed by Maple Leaf Sports and Entertainment LTD., the company that owns the Raptors, for almost a decade.
The notice of appeal emphasizes Nurse’s significant contributions to the province during his tenure at the property. Nurse famously led the Raptors to their historic NBA championship victory in 2019. Subsequently, he was relieved of his coaching duties in 2023 after a lackluster season that saw the team miss the playoffs, following which he took on coaching responsibilities for the Philadelphia 76ers.
According to provincial guidelines, Nurse and his wife were entitled to an NRST rebate for the property. Their legal representative, Mike Collinge, declined to provide further comments at this time. The government’s website specifies that foreign nationals may qualify for an NRST rebate by meeting specific conditions, including initially paying the NRST, becoming permanent residents of Canada within four years of property acquisition, and utilizing the property as their primary residence.
Previously, transitional NRST rebates were available to foreign workers in Ontario who met certain criteria and had entered into purchase agreements on or before March 29, 2022, with an application deadline of March 31, 2025. Nurse and his wife reportedly applied for the rebate in March 2024, after selling their Mississauga home in September 2023. Their application was rejected in April 2024, leading to a notice of objection and subsequent confirmation of denial by the government on April 10 of the current year.
In response, Nurse and his wife filed an appeal seeking a rebate of $697,500 plus applicable interest, along with any additional relief deemed appropriate by the court.