In search of regular minutes, the opportunity to join Spurs came about for Wilson in January, initially playing for their academy side with the chance to win a permanent summer move to North London worth £2.5 million.
As Spurs under-21s faced West Ham today, the 19-year-old put his side ahead with a smart, first-time finish from close range after being played through one-on-one.
It was Wilson's third goal in six appearances for Spurs' under-21s.
When the striker joined the English Premier League club, Hearts head coach Derek McInnes stated: "James wanted to go, that has to be said.
"So you don't want to keep a player who then becomes unhappy. I couldn't guarantee him minutes, such as the way it's been.
"I told him, his agent knew that our preference was to stay, fight for your place, be part of something, get you a loan in Scotland if need be, if you need to top your minutes up and we can maybe recall you. So you still get the best of both worlds.
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"His head was turned with the Tottenham thing. First of all, it was Arsenal, then Arsenal went quiet and then all of a sudden Tottenham came to the table
"I don't think it's the right move for him. Ultimately, it's academy football and I think he's better than that. But it was something James wanted to do.
"So, like I say, we made it clear that our preference was for him to stay and be part of something here. But he made the decision and I hope it goes well for him because he's a great kid and we'll see how it plays out.
"But for us, I just need to concentrate on the players who are here and who want to be here and who want to play their part."