Former Toronto Raptors head coach Nick Nurse and his wife are currently in a legal battle with the Ontario government regarding the government’s decision not to reimburse them nearly $700,000 in foreign buyer tax they paid for their Mississauga residence.
A notice of appeal, dated July 6 and submitted to the Ontario Superior Court of Justice, asserts that the provincial government unjustly denied Nurse and his wife a refund for a non-resident speculation tax (NRST) they paid when they acquired their home for $4.65 million in 2021.
The NRST is imposed on residential properties bought by “individuals who are foreign nationals,” as outlined on the province’s official website. The notice argues that Nurse and his wife Roberta were not the intended targets of the legislation aimed at real estate speculators.
According to their appeal, the property served as Nurse and his wife’s primary residence from 2021 to 2023. The notice highlights that during their time at the property, Nurse and his wife were foreign nationals in Canada. However, Nurse, who held a foreign national work permit, had been employed by Maple Leaf Sports and Entertainment LTD., the company that owns the Raptors, for close to a decade.
The notice of appeal emphasizes the significant economic and social contributions made by Nurse during his tenure in the province. Nurse notably led the Raptors to their inaugural NBA championship victory in 2019 before being dismissed in 2023 after a disappointing season.
In line with provincial guidelines, Nurse and his wife were eligible for an NRST rebate on the property. Despite applying for the rebate, their request was rejected by the province due to their alleged failure to occupy the property at the time of application. The appeal contends that this requirement was not in place when their application was submitted.
Following the denial of their rebate application in April 2024, Nurse and his wife filed a notice of objection. Subsequent exchanges with the ministry led to the government confirming the rejection on April 10 of the current year. Consequently, Nurse and his wife have filed an appeal seeking a rebate of $697,500 plus applicable interest and any additional relief deemed appropriate by the court.