Former Toronto Raptors coach Nick Nurse and his spouse are in a legal battle with the Ontario government over their claim for a refund of nearly $700,000 in foreign buyer tax paid on their property in Mississauga. In a notice of appeal submitted to the Ontario Superior Court of Justice on July 6, the couple asserts that they were wrongly denied a rebate for a non-resident speculation tax (NRST) paid during the purchase of their $4.65 million home in 2021. The NRST is levied on residential properties acquired by foreign nationals, as per provincial regulations.
According to the appeal, Nurse and his wife were not the intended targets of the legislation, as the property served as their primary residence from 2021 to 2023. The appeal highlights Nurse’s contributions to the province, emphasizing his significant economic and social value during his tenure as a foreign national living in Canada on a work permit, employed by Maple Leaf Sports and Entertainment LTD., the parent company of the Raptors, for nearly a decade.
Despite reaching out for comments, CBC News is yet to receive a response from the Ministry of Finance. Nurse, who led the Raptors to their historic NBA championship victory in 2019, was terminated in 2023 after a lackluster season that saw the team miss the playoffs before he took on coaching responsibilities with the Philadelphia 76ers.
The appeal indicates that Nurse and his wife met the criteria for an NRST rebate based on provincial guidelines, which include initially paying the tax, becoming permanent residents within four years of property acquisition, and using the property as their principal residence. The couple’s application for a rebate was rejected in April 2024 due to the alleged failure to occupy the home at the time of application, a requirement that the appeal claims was not in place when the application was submitted in March 2024.
Following a series of exchanges with the ministry, culminating in a final rejection in April 2025, Nurse and his wife filed the current appeal seeking a rebate of $697,500 plus interest and any other relief deemed appropriate by the court. The couple sold their Mississauga home in September 2023, with the legal dispute now unfolding in the Ontario courts.