http://www.tsn.ca/nhl/news_story.asp?id=106361 Well, the league has made it clear that they will not discuss or negotiate anything that has a luxury tax in it. So, rather than work towards a solution, they insist on keeping a cap, which is creating a problem. I'm pretty sure most people on here know I'm pro union and that I think an offer of a stiff luxury tax (70 to 80 cents on the dollar) and a threshold of $40 million in more than sufficient to keep a drag on salaries. I've seen people on here state that there would be teams that would pull a New York Yankees, but let's be honest. Baseball's luxury tax is nothing near the 70 to 80 cents on the dollar over the threshold that they have. If it were, I don't think Mr.Steinbrenner would pay an additonal 80 million in taxes if that be the case. (I believe the MLB threshold is like 80 million). If the NHLPA's offer of a stiff luxury and a low threshold of $40 million, then the offer is more than fair and that is clear that the owner's position is salary cap or bust. Bill Daly talks about how they are willing to negotiate other items, but this one item seems to be a no go. And one other thing. Why is it that Daly is the mouth piece for the NHL? I thought Bettman was the mouthpiece. See, even the NHL can't get it right. I'd like to hear from the rest of the owner's group to see what their thoughts are. One last thing. Who is on the owner's team with regards to negotiations?