Non-Resident Speculation Tax Objections & Appeals
Challenging NRST assessments and fighting for your rebate with expertise and determination.
The Non-Resident Speculation Tax (NRST) can significantly impact your real estate investment in Ontario. If you've been denied a rebate or believe you qualify for an exemption, you have rights—and we're here to help you exercise them.
Understanding NRST Challenges
The NRST is a 25% tax on the purchase of residential property in certain areas of Ontario by foreign nationals or foreign corporations. While there are several rebate programs available, the application process is complex and denials are common.
Common Reasons for NRST Rebate Denials
- → Documentation issues or missing paperwork
- → Timing requirements not met
- → Misinterpretation of eligibility criteria
- → Changes in immigration or residency status
- → Technical errors in the application
The NRST Challenge Process
Notice of Objection / Ministry Review of NRST Rebate Decision (Stage 1 Appeal)
For clients whose NRST rebate or refund was denied.
If your rebate application was disallowed, we can file a Notice of Objection and represent you during the Ministry's internal review (sometimes called a "Ministry appeal" or "Stage 1 appeal").
NRST Appeal to the Superior Court of Justice (Stage 2 Appeal)
For cases where the Ministry maintains its denial after review.
We prepare and file a Notice of Appeal with the Ontario Superior Court of Justice to challenge the Ministry's decision on legal or factual grounds.
Extraordinary Relief under Section 20 of the Land Transfer Tax Act
For unique or exceptional circumstances beyond your control.
We assist clients who missed the statutory deadline or faced unforeseen barriers in seeking Minister's relief under Section 20 of the Land Transfer Tax Act.
How We Help
Initial Assessment
- ✓ Review your denial letter and documentation
- ✓ Assess the strength of your case
- ✓ Identify missing or additional evidence needed
- ✓ Advise on your best course of action
Full Representation
- ✓ Prepare and file all necessary forms
- ✓ Communicate with Ministry officials
- ✓ Gather and organize supporting documentation
- ✓ Represent you through appeals if necessary
Time is Critical: Both objection and appeal processes have strict deadlines. Missing these deadlines can mean losing your right to challenge the decision permanently. Contact us immediately if you've received a denial.
Don't Accept a Denial Without a Fight
The NRST rebate can mean hundreds of thousands of dollars in savings. Our firm has developed a focused practice in NRST matters, regularly handling disputes and appeals with the Ontario Ministry of Finance. We're familiar with their review process and approach, which helps us present your case effectively and efficiently.
Free Initial Consultation
We'll review your situation and provide honest advice about your options—no obligation.
Disclaimer: This information is general in nature and not intended as legal advice. Each NRST case is unique and requires professional assessment. Please consult with our qualified legal professionals for guidance specific to your situation.