Former Toronto Raptors head coach Nick Nurse and his wife are currently in a legal battle with the Ontario government over the denial of a reimbursement totaling close to $700,000 for foreign buyer tax paid on their Mississauga residence. In a notice of appeal submitted on July 6 to the Ontario Superior Court of Justice, it is alleged that the provincial government unjustly rejected Nurse and his wife’s claim for a rebate on a non-resident speculation tax (NRST) paid during the acquisition of their $4.65 million home in 2021.
The NRST is levied on residential properties purchased by individuals classified as foreign nationals by the province. Nurse and Roberta, his wife, are contending that they did not fit the profile of real estate speculators targeted by the legislation. The couple asserts that the house served as their primary residence between 2021 and 2023.
The notice emphasizes that while Nurse and his wife were foreign nationals in Canada during their tenure 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 highlights Nurse’s substantial economic and social contributions to the province.
Nurse notably led the Raptors to their inaugural championship victory in 2019 before his dismissal in 2023 following a lackluster season. The appeal notes that Nurse and his wife met the eligibility criteria for an NRST rebate under provincial regulations.
According to the appeal, the couple applied for the rebate in March 2024, subsequent to selling their Mississauga residence in September 2023. Despite their efforts, the application was declined in April 2024, leading to a series of exchanges with the Ministry of Finance until the rejection was confirmed in April 2025. Subsequently, Nurse and his wife initiated an appeal, seeking the $697,500 rebate along with applicable interest and any further relief deemed necessary by the court.
