Former Toronto Raptors head coach Nick Nurse and his spouse are currently in a legal disagreement with the Ontario government regarding the denial of a reimbursement of almost $700,000 in foreign buyer tax they paid for their residence in Mississauga. A notice of appeal filed on July 6 with the Ontario Superior Court of Justice claims that the provincial government unjustly refused to grant Nurse and his wife a rebate for a non-resident speculation tax (NRST) they paid when acquiring their home for $4.65 million in 2021. The NRST is imposed on residential properties bought by individuals classified as foreign nationals by the province. Nurse and his wife assert in the notice that they were not the type of real estate speculators targeted by the Legislature. Their home served as their principal residence from 2021 to 2023, as per their appeal.
The appeal highlights that Nurse and his wife were foreign nationals residing in Canada during the period they lived in the property. Nurse, despite being a foreign national, possessed a foreign national work permit and had been employed by Maple Leaf Sports and Entertainment LTD., the company that owns the Raptors, for close to a decade. The notice of appeal emphasizes the substantial economic and social contributions Nurse made to the province.
Nurse guided the Raptors to their inaugural championship victory in 2019 before being dismissed in 2023 following a lackluster season that saw the team miss the playoffs. Subsequently, he took on coaching duties for the Philadelphia 76ers. The notice asserts that Nurse and his wife were eligible for an NRST rebate on the property in line with provincial regulations. The legal representative for the couple, Mike Collinge, mentioned in an email on Tuesday that the law firm had no additional comments at present.
According to the Ontario government’s website, a foreign national may qualify for an NRST rebate by meeting specific conditions, including initially paying the NRST, becoming a permanent resident of Canada within four years from the property purchase date, and occupying the property as their primary residence. Transitional NRST rebates were previously accessible to foreign workers in Ontario who met specific criteria and had entered into an agreement of purchase and sale on or before March 29, 2022. The application deadline for the rebate was March 31, 2025.
In March 2024, Nurse and his wife submitted a rebate application after selling their Mississauga home in September 2023. Their application was turned down in April 2024, prompting them to challenge the decision with a notice of objection. Despite subsequent exchanges with the ministry, the government reaffirmed its rejection on April 10 this year. Consequently, Nurse and his spouse lodged an appeal seeking a $697,500 rebate plus accrued interest and any pertinent relief as determined by the court.