Nick Nurse, the former head coach of the Toronto Raptors, and his wife are currently in a legal battle with the Ontario government regarding their request for a reimbursement of close to $700,000 in foreign buyer tax paid on their home in Mississauga. An appeal filed on July 6 with the Ontario Superior Court of Justice claims that the government unfairly denied the couple a rebate for a non-resident speculation tax (NRST) they paid when purchasing their $4.65 million home in 2021. The NRST is imposed on residential properties bought by foreign nationals.

The appeal argues that Nurse and his wife were not the intended targets of the legislation aimed at real estate speculators. The couple lived in the home as their primary residence from 2021 to 2023.

Despite efforts to reach out to the Ministry of Finance for comment, no response has been received by CBC News. The appeal document highlights Nurse’s significant contributions to the province during his time as a foreign national living and working in Canada.

Nurse, who led the Raptors to their first NBA championship in 2019, was let go in 2023 and subsequently joined the Philadelphia 76ers. The appeal asserts that Nurse and his wife met the eligibility criteria for an NRST rebate under provincial regulations.

The provincial government outlines specific conditions for foreign nationals to qualify for an NRST rebate, including initially paying the tax, becoming a permanent resident within four years of property acquisition, and using the property as their primary residence.

Prior to changes in regulations, transitional NRST rebates were available to foreign workers meeting certain criteria, provided their purchase agreement was made on or before March 29, 2022, with an application deadline of March 31, 2025.

The appeal claims that Nurse and his wife applied for the rebate but were denied because they did not occupy the property at the time of application, although this requirement was allegedly not in place when they submitted their application.

After filing a rebate application in March 2024 and selling their home in September 2023, the couple faced rejection in April 2024. Subsequent exchanges with the ministry culminated in a final rejection on April 10, leading Nurse and his wife to file an appeal seeking a $697,500 rebate plus interest and additional relief as deemed appropriate.