Former Toronto Raptors head coach Nick Nurse and his spouse are currently in a legal battle with the Ontario government concerning the non-reimbursement of around $700,000 in foreign buyer tax paid on their Mississauga residence. A notice of appeal was submitted on July 6 to the Ontario Superior Court of Justice, claiming that the provincial government unjustly rejected Nurse and his wife’s application for a rebate on the non-resident speculation tax (NRST) they paid when purchasing their home for $4.65 million in 2021. The NRST is levied on residential properties acquired by foreign nationals, as outlined on the province’s official website.
According to the appeal, Nurse and his wife, Roberta, were not the intended targets of the legislation aimed at real estate speculators. They resided in the home as their principal residence from 2021 to 2023. The appeal document highlights Nurse’s significant contributions to the province during his tenure, emphasizing his employment by Maple Leaf Sports and Entertainment LTD., the parent company of the Raptors, under a foreign national work permit for almost a decade.
Nurse, who guided the Raptors to their historic NBA championship victory in 2019, was relieved of his coaching duties in 2023 after a lackluster season that saw the team miss the playoffs before moving on to coach the Philadelphia 76ers. The notice of appeal asserts that Nurse and his wife were eligible for an NRST rebate under provincial guidelines.
The appeal details the eligibility criteria for NRST rebates for foreign nationals, including initial payment of the tax, obtaining permanent residency in Canada within four years of property acquisition, and using the property as their primary residence. The government previously offered transitional NRST rebates to foreign workers meeting specific conditions for agreements signed on or before March 29, 2022, with an application deadline of March 31, 2025.
In March 2024, Nurse and his wife applied for a rebate after selling their Mississauga home in September 2023. Despite filing a notice of objection following the rejection of their application in April 2024, the government upheld its decision in April 2025. Subsequently, the couple lodged an appeal seeking a $697,500 rebate plus accrued interest and appropriate relief as determined by the court.