On a bonus episode of Locked on Leafs, Mike DiStefano and David Morassutti play a little Co-Sign/No-Sign as they debate some topics surrounding the Leafs and the NHL in general. They look into whether a Luxury Tax would be something the league could benefit from given some of the gymnastics teams have to do to keep their rosters intact. With the NHL GMs expected to meet for their annual meetings, Mike and Dave wonder if the salary cap should extend into the playoffs? Will Auston Matthews still be able to reach 60 goals this season or will his suspension keep him from reaching the milestone? Mike and Dave also discuss other roster-related questions surrounding the Leafs, more specifically the team's blue line pairings when their defencemen are healthy.

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