These are the players eligible to play on the Maple Leafs right now:
Forwards
Auston Matthews
John Tavares
Mitch Marner
William Nylander
Alexander Kerfoot
Ilya Mikheyev
Wayne Simmonds
Nick Foligno
PIerre Engvall
Alex Galchenyuk
Adam Brooks
Jason Spezza
Joe Thornton
Denis Malgin
Zach Hyman
Riley Nash
Scott Sabourin
Defenders
Jake Muzzin
Morgan Rielly
TJ Brodie
Justin Holl
Ben Hutton
Rasmus Sandin
Travis Dermott
Mac Hollowell
Zach Bogosian
Goalies
Frederik Andersen
Jack Campbell
David Rittich
Update Monday, May 17:
Scott Sabourin and Mac Hollowell are back with the Marlies, and everyone is at practice out of non-contact jerseys except the mysteriously absent Ben Hutton.
Sheldon Keefe says Zach Bogosian took a 'positive step' which is why he was in a regular sweater at practice ... still not cleared to play, but expected back during the Habs series
— Mark Masters (@markhmasters) May 17, 2021
Ben Hutton has a non-COVID medical situation that Leafs staff is monitoring @TSN_Edge
There is no Taxi Squad in the playoffs, so there is no intermediate step. Players are either on the NHL roster or in the AHL, subject to recall rules and limits until the AHL season ends, which for the Maple Leafs is May 20, just before their first playoff game starts.
Only players on NHL contracts can play or join the roster for the NHL playoffs. That seems obvious, but confusion continues to reign over the difference between an NHL and an AHL contract. Drafted prospects have to have a current season NHL ELC to join the team, so Rodion Amirov cannot. He can watch from the pressbox, subject to Covid rules, of course.
Players on NHL contracts in Europe, like Filip Hållander can be added at any time. He is currently on the Swedish national team.
That’s the pool to draw from, make up you team and lines how you like!