Former Toronto Raptors head coach Nick Nurse and his spouse are currently in a legal battle with the Ontario government over the denial of a reimbursement of close to $700,000 in foreign buyer tax they paid for their residence in Mississauga. A notice of appeal, submitted on July 6 to the Ontario Superior Court of Justice, asserts that the provincial government unjustly turned down Nurse and his wife’s request for a rebate on a non-resident speculation tax (NRST) they incurred when purchasing their home in 2021 for $4.65 million. The NRST is levied on residential properties acquired by individuals classified as foreign nationals according to the province’s guidelines.
The appeal notice argues that Nurse and his wife Roberta were not the intended targets of the legislation aimed at real estate speculators. It states that the residence served as Nurse and his wife’s primary dwelling from 2021 to 2023. The couple’s legal representation, Mike Collinge, mentioned in an email that there would be no further comments from their law firm at this time.
During the period Nurse resided at the property, he and his wife were considered foreign nationals in Canada, although Nurse possessed a work permit for foreign nationals and had been employed by Maple Leaf Sports and Entertainment LTD., the parent company of the Raptors, for nearly a decade. The appeal notice highlights Nurse’s significant contributions to the economic and social landscape of the province.
The appeal claims that Nurse and his wife met the criteria for an NRST rebate under provincial regulations. Foreign nationals may be eligible for the rebate if they initially pay the NRST, become permanent residents of Canada within four years of property acquisition, and utilize the property as their primary residence. The government had previously offered transitional NRST rebates to foreign workers in Ontario meeting specific requirements, 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 residing at the property when they filed the application. The appeal contests that this was not a prerequisite at the time of their application submission. The couple sold their Mississauga home in September 2023.
In their legal pursuit, Nurse and his wife are seeking a rebate of $697,500 along with applicable interest and any additional relief warranted by the court. The ongoing dispute arose from the government’s confirmation of the rejection on April 10 this year following a series of exchanges with the Ministry of Finance.