Former Toronto Raptors head coach Nick Nurse and his spouse are currently in a legal battle with the Ontario government concerning the government’s decision not to refund them almost $700,000 in foreign buyer tax they paid for their Mississauga residence. 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) paid upon purchasing their home in 2021 for $4.65 million.
The NRST is imposed on residential properties acquired by “individuals who are foreign nationals,” as stated on the province’s official website. The notice asserts that Nurse and his wife were not the intended targets of the legislation aimed at real estate speculators. They resided in the property as their primary home from 2021 to 2023, according to the appeal they submitted.
While Nurse lived in the residence, he and his spouse were considered foreign nationals in Canada. However, the notice of appeal highlights that 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 nearly a decade. The notice argues that Nurse significantly contributed to the economic and social development of the province.
Nurse, known for leading the Raptors to their first NBA championship victory in 2019, was terminated in 2023 after a disappointing season without playoff qualification, subsequently moving on to coach the Philadelphia 76ers. The appeal claims that Nurse and his wife were eligible for an NRST rebate on the property in accordance with provincial regulations.
The couple’s legal representative, Mike Collinge, declined to provide further comments at this time in an email response on Tuesday. According to the provincial government guidelines, a foreign national may qualify for an NRST rebate under specific conditions, including initially paying the tax, becoming a permanent resident within four years of property acquisition, and using the property as their primary residence.
Previously, transitional NRST rebates were available to foreign workers in Ontario meeting specific criteria, provided their purchase agreement was signed on or before March 29, 2022. The application deadline was March 31, 2025. Nurse and his wife applied for the rebate in March 2024 but were rejected by the province due to not residing in the property at the time of application, although the appeal argues that this requirement was not in place when they submitted their application.
The couple sold their Mississauga home in September 2023 and filed a notice of objection when their rebate application was declined in April 2024. After a series of communications with the ministry, the government confirmed its rejection on April 10 of the current year. Subsequently, Nurse and his wife launched an appeal seeking a $697,500 rebate plus interest and any other relief deemed appropriate by the court.
