MLB Toronto 19 OD

	A	B	C	D	E	F	G	H	I	J	L	M	N	O	P
1	TORONTO				Updated 3/19	25-man roster - Salaries & pro-rated signing bonuses					40-man roster - Competitive Balance Tax - AAV
2	Player	Pos.	MLS'18	Agent	Length / Total Value	2019	2020	2021	2022	2023	2019	2020	2021	2022	2023
3	Smoak, Justin	1b	8.077	Bledsoe Agy	2 yr/$8.5M (17-18)+19 opt	$8,000,000	FA				$8,000,000
4	Stroman, Marcus	rhp-s	4.148	GSE	1 yr/$7.4M (19)	$7,400,000	A4	FA			$7,400,000
5	Giles, Ken	rhp-c	4.106	Rowley Spts	1 yr/$6.3M (19)	$6,300,000	A3	FA			$6,300,000
6	Pillar, Kevin	cf	4.113	All Bases Covered	1 yr/$5.8M (19)	$5,800,000	A3	FA			$5,800,000
7	Grichuk, Randal	rf	4.033	Excel	1 yr/$5M (19)	$5,000,000	A3	FA			$5,000,000
8	Galvis, Freddy	ss	6.021	Legacy	1 yr/$5M (19)+20 cl opt	$4,000,000	$1.000				$5,000,000
9	Sanchez, Aaron	rhp-s	4.069	Boras Corp.	1 yr/$3.9M (19)	$3,900,000	A3	FA			$3,900,000
10	Shoemaker, Matt	rhp-s	4.166	ISE	1 yr/$3.5M (19)	$3,500,000	A4	FA			$3,500,000
11	Buchholz, Clay	rhp-s	10.021	ISE	1 yr/$3M (19)	$3,000,000	FA				$3,000,000
12	Richard, Clayton	lhp-s	8.163	ISE	2 yr/$6M (18-19)	$3,000,000	FA				$3,000,000
13	Phelps, David	rhp	6.156	Jet Spts	1 yr/$2.5M (19)	$2,500,000	opt				$2,500,000	opt
14	Travis, Devon	2b	3.163	Arland Spts	1 yr/$1.95M (19)	$1,950,000	A3	A4	FA		$1,950,000
15	Gurriel, Lourdes	ss-2b	0.119	Wasserman	7 yr/$22M (17-23)	$1,928,571	$2.929	$3.929	$4.929		$3,142,857	$3.143	$3.143	$3.143	$3.143
16	Tepera, Ryan	rhp	3.008		1 yr/$1.525M (19)	$1,525,000	A2	A3	FA		$1,525,000
17	Hudson, Daniel	rhp	8.106	Jet Spts	1 yr/$1.5M (19)	$1,500,000	FA				$1,500,000
18	Drury, Brandon	3b	2.165	Wasserman	1 yr/$1.3M (19)	$1,300,000	A2	A3	A4	FA	$1,300,000
19	Biagini, Joe	rhp	2.134		1 yr/$900,000 (19)	$900,000	A2	A3	A4	FA	$900,000
20	Guerra, Javy	rhp	3.148	Reynolds Spts	1 yr/$800,000 (19)	$800,000	A3	A4	FA		$800,000
21	Gaviglio, Sam	rhp	1.067	KVA Spts	1 yr/$579,500 (19)	$579,500		A1	A2	A3	$579,500
22	Maile, Luke	c	2.099		1 yr/$579,000 (19)	$579,000	A1	A2	A3	FA	$579,000
23	Hernandez, Teoscar	lf	1.102		1 yr/$578,600 (19)	$578,600		A1	A2	A3	$578,600
24	Mayza, Tim	lhp	0.156		1 yr/$568,300 (19)	$568,300					$568,300
25	Borucki, Ryan	lhp-s	0.088		1 yr/$565,200 (19)	$565,200					$565,200
26	Pompey, Dalton	cf	1.151	CAA	1 yr/$562,800 (19)	$562,800	A1	A2	A3	A4	$562,800
27	Urena, Richard	ss	0.094		1 yr/$562,000 (19)	$562,000					$562,000
28	Pannone, Tom	lhp	0.049		1 yr/$560,100 (19)	$560,100					$560,100
29	McKinney, Billy	of	0.101	Boras Corp.	1 yr/$559,400 (19)	$559,400					$559,400
30	Jansen, Danny	c	0.050		1 yr/$558,700 (19)	$558,700					$558,700
31	Tellez, Rowdy	1b	0.027		1 yr/$557,500 (19)	$557,500					$557,500
32	Davis, Jonathan	cf	0.027		1 yr/$556,500 (19)	$556,500					$556,500
33	Luciano, Elvis	rhp	0.000		1 yr/$555,000 (19)	$555,000					$555,000
34	Thornton, Trent	rhp-s	0.000		1 yr/$555,000 (19)	$555,000					$555,000
35	Alford, Anthony	of	0.113	Jet Spts	1 yr (19)
36	Diaz, Yennsy	rhp	0.000		1 yr (19)
37	McGuire, Reese	c	0.025	Sosnick Cobbe & Karon	1 yr (19)
38	Merryweather, Julian	rhp	0.000		1 yr (19)
39	Murphy, Patrick	rhp	0.000		1 yr (19)
40	Paulino, David	rhp	0.144		1 yr (19)
41	Perez, Hector	rhp	0.000		1 yr (19)
42	Reid-Foley, Sean	rhp	0.038	Jet Spts	1 yr (19)
43	Waguespack, Jacob	rhp	0.000		1 yr (19)
44	Morales, Kendrys				paid to OAK in 3/27/19 trade	$10,000,000					$10,000,000
45	Martin, Russell				2019 portion paid by Toronto	$16,400,000					$16,400,000
46	Tulowitzki, Troy				Released by Toronto 12/11/18	$20,000,000	$14.000	$4.000			$19,142,857	$19.143
47	Tulowitzki, Troy				2019 portion pd by NY Yankees	($555,000)					($555,000)
48	Richard, Clayton				SD pays half of $3M '19 salary	($1,500,000)					($1,500,000)
49	40-man players-minors										$2,250,000	$2.250	$2.250
50	Est. Player Benefits										$14,500,000	$15.000	$15.500
51	Projected 40-man CBT Payroll				.						$132,653,314	$39.536	$20.893	$3.143	$3.143
52	CB Tax Threshold										$206,000,000	$208.000	$210.000
53	Amount under threshold										$73,346,686	$168.464	$189.107
54	Projected 25-man Opening Day Payroll				.	$114,546,171	$17.929	$7.929	$4.929	$0.000
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57	Notes on Competitive Balance Tax
58	* Unofficial payroll for purposes of the Competitive Balance Tax under Article XXIII of MLB collective bargaining agreement. Estimated figures in italics.
59	* Figures include the average annual values of contracts for players on the 40-man roster, plus about $14.5M per club for health and pension benefits.
60	* Tax Thresholds: Tax is assessed on amount above $195M in 2017, $197M in 2018, $206M in 2019, $208M in 2020, and $210M in 2021.
61	* Tax Rate: 20% for first-time payors, 30% for second-time payors, 50% for payors for three or more times. Surtax for exceeding threshold by $20M, $40M
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64	Blue Jays CBT History
65	The Blue Jays payroll has never exceeded the threshold for MLB's competitive balance tax.
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