According to capfriendly.com, the Toronto Maple Leafs are currently over the salary cap by $1.493 million. It is not something to be worried about in the off-season, but they will need to be cap compliant when the season starts.
Toronto Maple Leafs general manager Kyle Dubas is working on signing young defenseman Rasmus Sandin. Doing so will put the team even more over the cap.
The assumption is that Dubas would like to sign Sandin to a two-year deal similar to the one Timothy Liljegren signed for $1.4 million a season.