Former Toronto Raptors head coach Nick Nurse and his spouse are currently in a legal battle with the Ontario government over their demand for a reimbursement of close to $700,000 in foreign buyer tax they paid for their house in Mississauga. According to a notice of appeal filed on July 6 with the Ontario Superior Court of Justice, Nurse and his wife were denied a rebate for a non-resident speculation tax (NRST) they paid when they acquired their $4.65 million home in 2021. The NRST is levied on residential properties purchased by individuals classified as foreign nationals.
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 their property served as their primary residence from 2021 to 2023. The Ministry of Finance has not responded to CBC News’ request for comment on the matter.
The notice of appeal highlights that while Nurse and his wife were foreign nationals in Canada during their residence, Nurse held a work permit for foreign nationals and worked for Maple Leaf Sports and Entertainment Ltd., the company that owns the Raptors, for close to a decade. The appeal emphasizes Nurse’s significant contributions to the province both economically and socially.
Nurse, who led the Raptors to their first NBA championship in 2019, was terminated in 2023 after a disappointing season and went on to coach the Philadelphia 76ers. The appeal contends that Nurse and his wife met the eligibility criteria for an NRST rebate based on provincial regulations. The couple’s legal representative, Mike Collinge, declined to provide further comments at this time.
The Ontario government outlines specific 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. Transitional NRST rebates were previously available to foreign workers meeting certain criteria, with an application deadline of March 31, 2025.
The notice of appeal states that Nurse and his wife applied for the rebate in March 2024 but were denied in April of the same year, after which they challenged the decision through a notice of objection. Despite exchanges with the ministry, the government reaffirmed its rejection in April 2025. The couple is now seeking a rebate of $697,500 plus interest and any other relief deemed appropriate by the court.