Ex-Raptors coach Nick Nurse sues Ontario over denied foreign buyer tax rebate

Former Toronto Raptors head coach Nick Nurse and his wife have filed a lawsuit against the Ontario Ministry of Finance after their request for a refund of a $697,500 foreign buyer’s tax was rejected.

Nick Nurse, the former championship-winning coach of the Toronto Raptors, and his spouse are challenging the Ontario Ministry of Finance in the Superior Court over a denied refund of the $697,500 Non-Resident Speculation Tax they paid on a $4.65-million Mississauga residence. The couple bought the home in October 2021 while Nurse held a foreign national work permit, and sold it in September 2023 before applying for a rebate in March 2024.

The ministry rejected the claim in April, saying the Nurses had not lived in the house at the time of the application, a requirement that was added to the regulations after their filing. Their notice of appeal contends that the original rules permitted a rebate after a 60-day residency and a year of Ontario employment, without a later-date residency condition, and that they were not speculators. Deloitte Legal Canada LLP’s Mike Collinge criticizes the ministry’s lack of a clear rationale, while tax lawyer David Rotfleisch calls the denial “unjustified.” The case highlights a broader trend of aggressive tax administration in the province.