The deadline to extend qualifying offers to restricted free agents came and went at 5 PM ET yesterday. While several teams have announced to whom they have and have not extended offers, the Leafs remain silent on the details.

In advance of July 1, teams are required to present offers to RFAs. If a player receives an offer, they can either accept it, or decline and remain an RFA. Players who are not tendered qualifying offers have until July 1 to re-sign a new contract with the team, or they will become a UFA and free to sign anywhere.

The offers are a one-year deal at the following rate:

(a) for a player with a salary less than $660,000 per year: 110%;

(b) for a player with a salary between $660,000 and $1,000,000 per year: 105%; and,

(c) for a player with a salary greater than $1,000,000 per year: 100%.

The Leafs had nine RFAs to qualify: Peter Holland, Frank Corrado, Martin Marincin, Garret Sparks, Connor Carrick, Sam Carrick, Josh Leivo, Colin Smith and Stuart Percy.

As mentioned above, the Leafs have not confirmed any details as of yet. Here is what we know so far from media reports:

Who the Leafs Have Qualified
Per Kevin McGran of the Toronto Star, we have confirmation that the Leafs have extended qualifying offers to Marincin, Sparks, Corrado, Holland, and Connor Carrick. Kristen Shilton of TSN confirmed today that Josh Leivo will also receive an offer.

Who the Leafs Didn't Qualify

The Leafs have also made the decision not to extend a qualifying offer to defenseman Stuart Percy, whom they selected 25th overall in the 2011 NHL Entry Draft, or forward Sam Carrick, their 144th overall pick in 2010.

Percy played just 12 games over two seasons with the Leafs, registering three assists. Carrick had a goal and two points in 19 games with the Leafs. Both, however, made just three appearances with the NHL club in 2015-16.

Colin Smith, acquired from Colorado in the Shawn Matthias deal, was also not given a qualifying offer:

Smith never played for the Leafs; he had 22 points in 23 regular season games for the Marlies, and 5 points in 9 postseason games.

This may not, however, necessarily mean the Leafs are for sure walking away from any of these players. There is a possibility they can a contract lower than what the qualifying offer (1-year each at: $874,125 for Percy; $693,000 for Carrick; and, $709,500 for Smith). If nothing occurs before July 1, however, both will be UFAs.

I expect it would be very unlikely for either Percy or Carrick to remain with the team. I think Colin Smith might be an outside possibility to sign for less, but I would likely bet he is gone as well.