The Maple Leafs have moves to make before opening night. Here’s where the smart money is pointing

Consider the Maple Leafs a multi-dimensional puzzle.
Twenty-nine pieces went north to Bracebridge, Ont. for a two-day getaway. But when the regular season begins Oct. 9 in Montreal, there will only be room for up to 23.
Collectively, those 29 players are in line for $92.5 million (U.S.) this season, or $4.5 million over the NHL salary cap of $88 million. And that doesn’t even include forwards Max Pacioretty and Steven Lorentz, who remain without contracts.
General manager Brad Treliving has to cut six and save at least $4.5 million. Here’s a look at what’s likely to shake down:
Easton Cowan ($905,000) and Nikita Grebenkin ($875,000) are benefiting from being around the main group, and the message from management is strong: They are close to being NHLers. But they are also the easiest to cut since no waivers are involved. It’s also an easy argument to make. They will develop more by playing bigger roles elsewhere (Cowan in junior, Grebenkin with the AHL’s Marlies) than with third-line minutes in the NHL. The same is probably true of defenceman Marshall Rifai ($775,000), whose strong camp has pushed him to the top of the blue-line prospect list.
Remaining roster: 26
Savings: $2.555 million
Cap: $1.945 million over 
Defenceman Jani Hakanpää (knee) and forward Connor Dewar (shoulder) have been out since camp started. Others have been taking maintenance days — including John Tavares, Calle Järnkrok and Bobby McMann — and are battling something. On the injury front, anything can happen between now and opening night. But it’s more than likely that Hakanpää, Dewar or both will start the season on LTIR and the average annual value of their salaries won’t count against the cap. Hakanpää’s number is $1.47 million, Dewar’s $1.18 million. It’s really only kicking a cap issue down the road; they will eventually return and have to be accounted for. But if they’re on long-term injured reserve on opening night, it will help Treliving form the roster.
Roster: 24
Savings: $2.65 million
Cap: $705,000 under
The Leafs have been particularly unlucky when it comes to losing players on waivers, but they have two candidates who would likely clear: goalie Matt Murray ($875,000) and defenceman Conor Timmins ($1.1 million). Murray is coming off double hip surgery and hasn’t played a regular-season game in a year. If he is going to be the veteran third goalie like Martin Jones last year, waivers will be his reality. Timmins is undoubtedly an NHL talent, but injuries have limited his growth every year. Both would benefit from significant playing time with the Marlies.
Roster: 22 (one under the limit)
Savings: $1.975 million
Cap: $2.68 million under
It’s clear the team is high on both. Pairing Pacioretty with Tavares seems like a genius idea, while Lorentz offers depth and penalty killing. Pacioretty is definitely in, but signing both would require another move. If Pacioretty gets $800,000 and Lorentz takes the minimum $775,000, it might save Timmins from the waiver wire. Presumably they’ll be signed before the season, although they are eligible to sign at any point up to the trade deadline on March 7.
Roster: 22
Cost: $1.575 million
Cap: $1.105 million under
Treliving did this last year to clear a roster spot for rookie Fraser Minten. It was far from Treliving’s best work, sending penalty-killer Sam Lafferty to Vancouver for a fifth-round draft pick and what turned out to be four games of Minten. But it’s believed defenceman Timothy Liljegren ($3 million) and forwards David Kämpf ($2.4 million), Järnkrok ($2.1 million) and Nick Robertson ($875,000) have all come up in trade talks. It’s believed Liljegren, like Robertson, wouldn’t mind a chance to play higher up the lineup for another team. Clearing his salary alone could help Treliving avoid a riskier move, such as waiving Timmins. The return would likely be a draft pick (or two) or a prospect, but it would also clear the way for Pacioretty and Lorentz, and give Hakanpää and Dewar paths to the lineup when they come off long-term injured reserve.
Roster: 21
Savings: $3 million if it’s Liljegren
Cap: $4.105 million under 
Forwards
Matthew Knies/Auston Matthews/Mitch Marner
Max Domi/William Nylander/Calle Järnkrok
Max Pacioretty/John Tavares/Nick Robertson
Bobby McMann/David Kämpf/Ryan Reaves
Defence
Morgan Rielly/Chris Tanev
Oliver Ekman-Larsson/Jake McCabe
Simon Benoit/Timothy Liljegren
Goalies
Joseph Woll
Anthony Stolarz
Scratches
Pontus Holmberg, Steven Lorentz, Conor Timmins
Long-term injured reserve
Connor Dewar, Jani Hakanpää
Major junior
Easton Cowan
Marlies
Nikita Grebenkin, Marshall Rifai, Matt Murray