Former Toronto Raptors head coach Nick Nurse and his spouse are currently in a legal conflict with the Ontario government over the government’s refusal to reimburse them about $700,000 in foreign buyer tax for their Mississauga property. A notice of appeal submitted to the Ontario Superior Court of Justice on July 6 claims that the provincial government unjustly denied Nurse and his wife a refund for a non-resident speculation tax (NRST) they paid when purchasing their $4.65 million home in 2021. The NRST is levied on residential properties bought by individuals classified as foreign nationals.
According to the appeal, Nurse and his wife, Roberta, were not considered the targeted real estate speculators by the legislation. Their residence served as their primary home from 2021 to 2023. Nurse, a foreign national in Canada during their stay at the property, held a foreign national work permit and worked for Maple Leaf Sports and Entertainment LTD., the company that owns the Raptors, for nearly a decade.
The notice of appeal emphasizes that Nurse made significant economic and social contributions to the province. Nurse notably led the Raptors to their first NBA championship victory in 2019. Subsequently, he was relieved of his coaching duties in 2023 after a disappointing season and later took on coaching responsibilities for the Philadelphia 76ers.
The couple’s lawyer, Mike Collinge, declined to provide further comments at this time regarding the matter. The appeal argues that Nurse and his wife were entitled to an NRST rebate for the property per provincial regulations. As per the government’s criteria, a foreign national can qualify for an NRST rebate by meeting specific conditions, including initially paying the NRST, becoming a Canadian permanent resident within four years of property acquisition, and using the property as their primary residence.
The appeal mentions that Nurse and his wife applied for the rebate, but it was rejected due to them not occupying the property until the date of their application. The government previously offered transitional NRST rebates for foreign workers in Ontario, subject to certain conditions, with an application deadline of March 31, 2025.
Nurse and his wife submitted a rebate application in March 2024, following the sale of their Mississauga home in September 2023. Their application was turned down in April 2024, leading to a notice of objection. Despite subsequent exchanges with the ministry, the rejection was confirmed in April 2025. The couple then proceeded to file an appeal seeking a $697,500 rebate along with applicable interest and any additional relief determined by the court.