Former Toronto Raptors head coach Nick Nurse and his wife are currently in a legal battle with the Ontario government regarding the denial of a reimbursement of almost $700,000 in foreign buyer tax for their Mississauga residence. A notice of appeal, submitted to the Ontario Superior Court of Justice on July 6, claims that the couple was unjustly refused a rebate for a non-resident speculation tax (NRST) they paid when purchasing their home for $4.65 million in 2021.
The NRST is levied on residential properties acquired by individuals classified as foreign nationals under the provincial regulations. Nurse and his wife, according to the appeal, do not fit the profile of real estate speculators that the legislature intended to target. They assert that their Mississauga property served as their primary residence from 2021 to 2023.
The notice mentions that while Nurse and his wife were foreign nationals during their stay at the property, Nurse held a foreign national work permit and had been employed by Maple Leaf Sports and Entertainment LTD., the parent company of the Raptors, for close to a decade. The appeal emphasizes Nurse’s substantial economic and social contributions to the province.
Nurse, who led the Raptors to their inaugural championship triumph in 2019, was released in 2023 after a lackluster season without playoff qualification, subsequently joining the Philadelphia 76ers. The appeal contends that as per provincial guidelines, Nurse and his wife were entitled to an NRST rebate for their home.
The couple’s legal representative, Mike Collinge, declined to provide further comments at present. The appeal also highlights the eligibility criteria for foreign nationals to receive an NRST rebate, including initially paying the tax, becoming a permanent resident within four years of property acquisition, and using the property as their main residence.
Previously, transitional NRST rebates were available for foreign workers in Ontario meeting specific conditions, provided their purchase agreements were finalized on or before March 29, 2022, with an application deadline of March 31, 2025. Nurse and his wife claimed that their rebate application, submitted in March 2024, was rejected in April 2024 on the grounds that they did not occupy the property until applying for the rebate, a requirement allegedly not in place at the time of their application.
Following a series of exchanges with the ministry, the government reaffirmed its decision to reject their application on April 10 of this year. Consequently, Nurse and his wife have filed an appeal seeking a rebate of $697,500 plus any applicable interest, along with additional relief as deemed appropriate by the court.