Former Toronto Raptors head coach Nick Nurse and his wife are currently involved in a legal battle with the Ontario government regarding the denial of a reimbursement totaling almost $700,000 in foreign buyer tax they paid for their Mississauga residence. A notice of appeal was submitted to the Ontario Superior Court of Justice on July 6, contending that the provincial government unjustly refused to grant Nurse and his wife a rebate for a non-resident speculation tax (NRST) they settled upon purchasing their property for $4.65 million in 2021.
The NRST is imposed on residential properties acquired by “individuals who are foreign nationals,” as outlined on the province’s official website. Nurse and his wife, according to the notice, do not fit the profile of real estate speculators targeted by the Legislature. The appeal specifies that the couple considered the home as their primary residence from 2021 to 2023.
The appeal document highlights that while Nurse and his wife were foreign nationals residing in Canada during their time at the property, Nurse held a foreign national work permit and was employed by Maple Leaf Sports and Entertainment LTD., the parent company of the Raptors, for nearly a decade. It emphasizes Nurse’s significant contributions to the province in terms of economic and social value.
Nurse achieved a milestone by leading the Raptors to their first-ever NBA championship victory in 2019. Subsequently, he was relieved of his coaching duties in 2023 after an underwhelming season that saw the team miss the playoffs, following which he took on coaching responsibilities with the Philadelphia 76ers.
Per the provincial government’s regulations, Nurse and his wife were eligible for an NRST rebate on the property. The couple’s legal representative, Mike Collinge, declined to provide further comments at this time in an email response on Tuesday.
The appeal underscores the conditions for a foreign national to qualify for an NRST rebate, including initially paying the NRST, becoming a Canadian permanent resident within four years of property acquisition, and using the property as their primary residence. Transitional NRST rebates were previously available for foreign workers in Ontario to obtain the rebate if they adhered to specific criteria. Nurse and his wife applied for the rebate in March 2024 but were denied in April 2024 due to not residing in the home at the time of application, which, as per the appeal, was not a prerequisite when they applied.
Following a series of correspondence with the ministry, the government confirmed the rejection on April 10 of this year, prompting Nurse and his wife to file an appeal seeking a $697,500 rebate plus accrued interest and any further relief the court deems appropriate.