If the Leafs want Roberto Luongo, it's going to cost them, even when Luongo is retired.

As more details begin to emerge from the tentative CBA, we are getting a clearer picture of what is going to happen with long-term, back-diving contracts. The NHL initially wanted to hammer teams signing these monstrous deals, forcing the full cap hit upon the signing team during a contract's remaining years if a player retired early. It didn't matter if the Vancouver Canucks traded Luongo, the cap penalty would revert back to Vancouver. Now, the cap penalty will be shared among teams when a player is traded.

Originally, if the Maple Leafs traded for Luongo the long-term ramifications of his contract weren't much of a concern—it was Vancouver's problem. Now when Luongo retires, however, the Leafs will be stuck with a cap penalty, the severity of which depends on when Luongo decides to hang up the pads.