Yes it can https://www.capfriendly.com/armchair-gm/team/2146252

Too much eggnog tonight?

Taxi squad players will need to clear waivers if they are on an one way contract and the NHL will not allow 20 man rosters to only count against the cap.

So...tell me I'm wrong how >?

Anyone taking Coburn or Paquette off waivers is doing Tampa a favor. Merry Christmas.

Not happening, deal with that, a portion of their contract remains as a salary cap penalty, even on the taxi squad or AHL.

Pretty sure the NHL isn't going allow teams cheat by bouncing high priced players on and off the taxi squad repeatedly. The players that the team dresses per game must be cap compliance.

Though traditional the NHL expects bench warmers to count under the Cap, so a 21-23 man roster.

Stashing them is a lot better than giving up picks to get rid of them

Covid19 seasons rules can be confusing.

If they put Coburn and Paquette on the taxi squad would that get them cap compliant?

As far as I know taxi squad players are un wanted waivers or AHLer's or elc rookies or two way vets players only, So you can't hide cap space on it.

I don't think moving all their guys to taxi squad fixes the issue, plus it'll hurt them anyway because let's face it they're going to need those guys and they'd end up not being cap compliant depending on who is out/who needs t be called up.
They just need to rip the band-aid an ridiculously overpay wings or sens to take Johnson, next two off seasons will be worse anyway better get ahead of it.

Do they have to have 23 man plus taxi? Can't find a clear ruling

Depends on injuries I guess....I know in the past teams have travelled with 19-20 man rosters temporarily, but that wasn't a cap cheat, it was because of injuries or lack of emergency callups available.

I think the teams will need a legit regular flow of 21-23 players against the cap and the taxi squad will be injuries or covid outbreak replacement players only.

The AHL website claims they're not cancelling their season (start in Feb. , in bubble cities), so it's not like the taxi squad will be the AHL roster.