Former Toronto Raptors head coach Nick Nurse and his spouse are currently in a legal battle with the Ontario government over the state’s refusal to reimburse them close to $700,000 in foreign buyer tax paid for their Mississauga residence.
A notice of appeal, filed on July 6 with the Ontario Superior Court of Justice, claims that the couple was unjustly denied a refund for a non-resident speculation tax (NRST) they paid upon purchasing their $4.65 million home in 2021. The NRST is levied on residential properties acquired by foreign nationals, according to official provincial guidelines.
The appeal argues that Nurse and his wife were not the intended targets of the legislation concerning real estate speculation. The couple resided in the property as their primary dwelling from 2021 to 2023, as stated in their appeal submission.
The notice highlights that while Nurse and his wife were foreign nationals in Canada during their stay at the residence, Nurse held a work permit for foreign nationals and was employed by Maple Leaf Sports and Entertainment LTD., the parent company of the Raptors, for almost a decade. It stresses Nurse’s significant contributions to the province in terms of economic and social value.
Nurse, who led the Raptors to their first NBA championship in 2019, was dismissed in 2023 after a subpar season where the team failed to reach the playoffs. The couple’s legal representative, Mike Collinge, declined to provide further comments at this time.
Based on the provincial regulations, Nurse and his spouse were eligible for an NRST rebate on their property. However, their rebate application was turned down because they were not occupying the home at the time of the application, although this was reportedly not a prerequisite when their application was submitted.
The couple applied for the rebate in March 2024 and sold their Mississauga home in September 2023. Despite their efforts, the application was rejected in April 2024, leading to a notice of objection being filed. Following a series of communications with the ministry, the government reaffirmed its decision to reject the rebate in April this year.
In response, Nurse and his wife initiated an appeal seeking a refund of $697,500 along with accrued interest and any additional relief deemed appropriate by the court.