Is there an NRST exemption for buyers nominated under the Ontario Immigrant Nominee Program?

Yes - being nominated under the Ontario Immigrant Nominee Program is one of the specific, recognized exemption categories for the Non-Resident Speculation Tax, alongside protected persons and spouses of Canadian citizens or permanent residents purchasing jointly. A qualifying nominee purchasing residential property in Ontario generally does not have the tax applied the way an ordinary foreign national buyer without that status would.

Because this exemption is tied to a specific, documented nomination status rather than a general connection to Ontario or an intention to immigrate eventually, it is important not to assume it applies simply because someone has applied to the program, is in the process of applying, or has some other loose connection to it. The nomination itself, properly documented and current at the relevant time, is generally what matters.

If you believe you qualify as an Ontario Immigrant Nominee for this purpose, confirm exactly what documentation is required and how it needs to be presented at the time of purchase and registration with your lawyer, rather than assuming your status in the broader program automatically carries over.