Former Toronto Raptors head coach Nick Nurse and his wife are suing the province of Ontario after it refused to reimburse them for the nearly $700,000 they spent on a foreign buyer’s tax following the purchase of a Mississauga home five years ago. Nurse lived in Toronto for a decade under a foreign national work permit but was fired by the Raptors in April 2023 following a loss in the NBA’s play-in tournament. He was hired as the head coach of the Philadelphia 76ers about one month later. The notice of appeal filed by Nurse shows he and his wife Roberta purchased a $4.65 million home in Mississauga in October 2021. Since the Nurses weren’t Canadian citizens, they had to pay a 15 per cent non-resident speculation tax (NSRT) on the property as it was located within the boundaries of the Greater Golden Horseshoe Region. The parameters surrounding the NSRT have since expanded, jumping to 20 per cent and applying to any home purchased or acquired anywhere in the province. With the regulations that were in place at the time of the Nurses’ purchase, foreign buyers could claim a rebate for the tax so long as they worked in Ontario continuously for at least a year, and that the home acted as their principal residence for at least 60 days, among other criteria. Under those parameters, they filed for a rebate of $697,500 in 2024. But about a month later, Ontario’s ministry of finance issued a statement of disallowance, ultimately rejecting that claim. The former Raptors coach argued in his appeal that he was employed by Maple Leafs Sports & Entertainment Ltd. on a continuous, full-time basis and with a valid work permit. The Nurses also jointly purchased their Mississauga home, located on Kenollie Avenue, and had intended to use that property as their principal residence for the foreseeable future. The notice of appeal underscores that circumstances outside of their control put a damper on those plans. The document notes that Nurse was suddenly dismissed from the Raptors in April 2023 and was swiftly hired by the 76ers roughly five weeks after. The couple argued they had to “quickly relocate” to Philadelphia and sell their Mississauga home as soon as they could so they could purchase a new one in Pennsylvania. They sold their home on Sept. 21, 2023, and filed for their rebate application on March 12, 2024. The notice of appeal says the ministry denied their rebate as the province felt the Nurses did not meet the requirements, as they “did not occupy the property up to the date they made their application.” This was not a requirement under the regulation at the time of their application, according to the notice of appeal. “Mr. and Mrs. Nurse believe that the statement of disallowance issued by the Ministry is incorrect. They are therefore challenging it under the appeal process set out in the Land Transfer Tax Act,” Mike Collinge, the Nurses’ lawyer, said in an email to CTV News. The notice of appeal underlines that the Nurses lived in the home for several years after they purchased it in 2021, adding that the former head coach brought “significant economic and social value to the province.” “The (Nurses) were not the type of real estate speculators the Legislature aimed to address,” the legal document reads. The notice of appeal requests the province pay them their rebate and award the Nurses the costs of the appeal and any other relief the court may deem appropriate. CTV News contacted Ontario’s ministry of finance for comment but did not receive a response in time for publication.
