Glendale Babes > TOR Babes

So slight adjustment needs to go to Marner as well. +$500k

Damn I forgot the most important part

marner won't pay that much in taxes. you're oversimplifying marginal tax brackets, jock tax, escrow, agent's fees, etc.. the real tax difference is 8.62% of the amount over the highest marginal tax bracket over 42 home games, minus any pre-tax amounts for health, retirement, etc., minus whatever his accountant manages to shield from tax liability. then the rest is a wash because jock taxes will be equal for both states.

the actual difference is probably less than 3% over the life of the contract.

To me, 8x9.5 has always made sense as it's exactly in line with what other top wingers in the league (Kucherov & Stone) have signed for recently. You want direct comparables, there they are. All this being said, you can't stop the fact the Marner camp wants to pick and choose its comparables.

You can't forget average temperature

And the amount of quality golf courses/membership fees...

Matthews is a .97 ppg first 3 years in the nhl. 11.643m
Mc David is a 1.2 ppg first 3 years In the nhl. 12.5m

So 23% less production between Mc David and Matthews is only worth $857k Cap difference.

Matthews is only on a 5 year deal also......

I don’t think you can make sense of anything that Toronto has done with contracts.

The signed some good ones and completely overpaid on some. My guess is marner gets 10-10.5m

On a slightly more serious note; Marner gets paid in USD so you can add 30% or whatever it is at to his take-home.

you're assuming a 75 points season when he never reached more than 65. What if he puts 40 this year instead ? You are assuming best case scenario ...

Yeah except they are 5 years older and took longer to develop. They are similar now but who would you want in as little as 3-4 years when they are 30 and Marner is 25. At the end of the contract Marner will 30. He should cost more then Kucherov, Stone and Breadman because the time he starts declining his contract will be over. While the other will have 2-4 bad years.

The calculations look not bad, but I need more time to understand the essence of this post

It looks not bad, but still, there are a few moments that you need to take into consideration. It is a best-case scenario, and I am not sure it will look like this in the future.
Their tax records are not as clear as they seem because not all the sources are published, and you can judge only by some leaks online. You can use https://www.thepaystubs.com/ to ensure that the tax report looks neat and straightforward. I always use this tool when making pay stubs for my employees. I like it because it saves me a lot of time and work. I hope that if my financial papers are alright, I will not have any problems with the government.