Toronto — Former Toronto Raptors head coach Nick Nurse and his wife have taken Ontario to court after the provincial finance ministry refused to rebate almost $697,500 in Non-Resident Speculation Tax (NRST) that they paid when buying a Mississauga home.
Background of the dispute
According to a notice of appeal filed with the Ontario Superior Court in Toronto, the Nurses purchased the property in October 2021 for $4.65 million and paid an additional levy of $697,500 under the NRST regime that applied to the Greater Golden Horseshoe at the time. The couple sold the home in September 2023 and submitted a rebate application in March 2024; the province denied the request.
Under rules in force when the purchase took place, foreigners could seek a rebate of the NRST if they met certain conditions, including occupying the property as a principal residence for at least 60 days and working in Ontario for a year, among other eligibility criteria.
Employment and residency context
The court filing outlines that Nurse was employed in Ontario under a foreign national work permit from when he joined the Raptors in 2013, later becoming head coach in 2018 and leading the team to an NBA title in 2019. He left the Raptors in April 2023 and subsequently accepted a role with the Philadelphia 76ers.
Despite his decade-long presence in Ontario professional basketball, the province’s administrative decision-makers declined to rebate the NRST after reviewing the Nurses’ application, prompting the legal appeal.
Legal representation and contention
The Nurses are represented by Mike Collinge, a Toronto-based partner at Deloitte Legal Canada LLP. Collinge says the couple has been frustrated by the ministry’s response and its failure to provide a clear rationale for denying the rebate.
"It's been quite frustrating for them," says Mike Collinge, the Toronto-based partner at Deloitte Legal Canada LLP who is acting for the Nurses. "The ministry, at the administrative level, is yet to really articulate a reasonable basis for their position."
Why the case matters
The dispute touches on two broader issues that affect homeowners and real estate transactions across the province:
- How the NRST rebate rules are interpreted and applied by the Ministry of Finance;
- The clarity of administrative decisions and the avenues available to taxpayers seeking rebated levies paid under evolving housing-tax regimes.
The NRST rate the Nurses paid was 15 per cent at the time of their purchase; the source notes that the provincial rate has since increased to 25 per cent for certain transactions in the Greater Golden Horseshoe.
Timeline at a glance
| Event | Date |
|---|---|
| Nurse joins Raptors (initial employment in Ontario) | 2013 |
| Nurse becomes Raptors head coach | 2018 |
| Raptors win NBA title | 2019 |
| Purchase of Mississauga home (NRST paid) | October 2021 |
| Nurse leaves Raptors | April 2023 |
| Sale of Mississauga home | September 2023 |
| Rebate application filed | March 2024 |
| Notice of appeal filed with Ontario Superior Court | July 2026 (filed last month, per court filing) |
Practical implications for other buyers
While the Nurses' profile makes this case notable, the underlying legal questions could affect other buyers who paid NRST and later sought rebates. Buyers who have paid the tax and believe they meet rebate conditions may face a similar administrative review process and, potentially, litigation if their claims are denied.
Taxpayers seeking clarity on eligibility should consult the Ministry of Finance guidance and consider professional tax or legal advice, particularly where complex work-permit or residency histories intersect with property transactions.
What to watch next
The outcome will hinge on how the court interprets the rebate eligibility criteria and the ministry’s reasoning in refusing the claim. The Nurses' appeal adds legal scrutiny to a provincial tax intended to affect foreign demand in the housing market, with implications for policy enforcement and administrative transparency.
Proceedings are now in the Ontario Superior Court in Toronto. Further details are expected as the case moves through the judicial process.
Ryan Kowalski is the Ontario correspondent for WE NEWS, reporting from the intersection of city markets and provincial policy.
