Former Toronto Raptors head coach Nick Nurse and his spouse are currently in a legal battle with the Ontario government regarding the denial of reimbursement of nearly $700,000 in foreign buyer tax paid on their Mississauga residence. The couple filed a notice of appeal with the Ontario Superior Court of Justice on July 6, asserting that the government unjustly refused to grant them a rebate for a non-resident speculation tax (NRST) they paid when purchasing their $4.65 million home in 2021.
The NRST is imposed on residential properties acquired by foreign nationals, as per the provincial website. The appeal document states 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 residence from 2021 to 2023.
While living in the house, Nurse and his wife were considered foreign nationals in Canada, even though Nurse held a foreign national work permit and worked for Maple Leaf Sports and Entertainment LTD., the organization that owns the Raptors, for almost a decade. The notice of appeal highlighted Nurse’s significant contributions to the province in terms of economic and social value.
Nurse, who led the Raptors to their historic NBA championship victory in 2019, was terminated in 2023 after a disappointing season. The appeal mentioned that Nurse and his wife met the eligibility criteria for an NRST rebate on their home. However, their application for the rebate was rejected by the province due to not occupying the property at the time of application, which was not a requirement when they submitted the application.
The couple applied for the rebate in March 2024 but was denied in April 2024. Subsequent exchanges with the ministry led to a final rejection in April 2025, prompting Nurse and his wife to file an appeal seeking a $697,500 rebate plus interest and any further relief deemed appropriate by the court.