Former Toronto Raptors coach Nick Nurse and his spouse are currently in a legal battle with the Ontario government over the denial of a $700,000 reimbursement for foreign buyer tax on their Mississauga property. A notice of appeal submitted to the Ontario Superior Court of Justice on July 6 asserts that the provincial government wrongly refused to grant Nurse and his wife a rebate for a non-resident speculation tax (NRST) they paid when purchasing their home for $4.65 million in 2021.
The NRST is imposed on residential properties bought by foreign nationals, as stated on the province’s website. Nurse and his wife contend that they were not the type of real estate speculators targeted by the legislation, emphasizing that the property served as their primary residence from 2021 to 2023.
The appeal document highlights that while Nurse and his wife were foreign nationals in Canada 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 company that owns the Raptors, for almost a decade. The appeal argues that Nurse contributed significant economic and social value to the province.
Nurse led the Raptors to their historic NBA championship victory in 2019 before being dismissed in 2023. The notice of appeal states that Nurse and his wife were eligible for an NRST rebate under provincial regulations. The couple’s lawyer, Mike Collinge, declined to provide further comments at this time.
Foreign nationals may qualify for an NRST rebate by fulfilling specific conditions, including initially paying the NRST, becoming permanent residents of Canada within four years of property acquisition, and occupying the property as their primary residence.
The appeal alleges that Nurse and his wife applied for the rebate in March 2024 but were rejected in April of the same year due to not residing in the home at the time of application. The couple challenged the decision, leading to a series of exchanges with the ministry until the government confirmed its rejection in April 2025. Subsequently, Nurse and his wife filed an appeal seeking a $697,500 rebate along with applicable interest and additional relief as determined by the court.