Former Toronto Raptors head coach Nick Nurse and his spouse are currently entangled in a legal conflict with the Ontario government due to the government’s decline to reimburse the couple approximately $700,000 in foreign buyer tax they had paid on their residence in Mississauga. A notice of appeal dated July 6, submitted to the Ontario Superior Court of Justice, asserts that the provincial government unjustly rejected Nurse and his wife’s request for a refund of a non-resident speculation tax (NRST) they had paid upon the purchase of their $4.65 million home in 2021. The NRST is levied on residential properties acquired by “individuals who are foreign nationals,” as per the province’s official website.
The notice argues that Nurse and his wife Roberta did not fit the profile of real estate speculators that the Legislature intended to target. According to their appeal, the property served as the primary residence for Nurse and his wife from 2021 to 2023. Despite residing in Canada as foreign nationals during that period, Nurse, who possessed a foreign national work permit, had been employed by Maple Leaf Sports and Entertainment LTD., the parent company of the Raptors, for nearly a decade.
The appeal document highlights the significant economic and social contributions Nurse made to the province during his stay at the property, particularly noting his pivotal role in guiding the Raptors to their inaugural championship victory in 2019. Following his dismissal in 2023 after a lackluster season that saw the team miss the playoffs, Nurse went on to coach the Philadelphia 76ers.
In adherence to provincial regulations, Nurse and his wife were eligible for an NRST rebate on their home. Despite applying for the rebate in March 2024, their request was denied in April of the same year, prompting them to challenge the decision through a notice of objection. The subsequent exchanges with the Ministry of Finance culminated in the government’s final rejection on April 10 of this year.
The couple subsequently filed an appeal seeking a refund of $697,500 plus applicable interest, along with any additional relief deemed appropriate by the court. The appeal clarifies that Nurse and his wife sold their Mississauga residence in September 2023, shortly before their rebate application was submitted.