His contract is listed on capfriendly as counting for 10.3 this season with it reverting to 6.9 for years ars 2-6 of the deal. Bob McKenzie also confirms thisnks how it was structured - with two aavs because of when it was signed
I will copy and paste what I wrote on another thread.
Here is how it worked for Nylander:
Nylander signed a contract that paid him out 41.77M over the 6 seasons (24.3M in bonuses, 10.7M total in salary over years 2 to 6, and 6.77M in salary for year 1 - which was 10M x 0.667 seasons - or if you prefer 6.77M in salary for 126 days under contract which would work out to 10M over the 186 day season, which is irrelevant because he was only under contract for 126 days and paid nothing for those 60 days not under contract)
41.77M divided by 6 is $6,962,366.
That number is Nylander's cap hit for each of the 6 seasons. If you go to the Leafs capfriendly page for this season you will see Nylander listed as having a cap of 10.27M for this season, but if you add up the Toronto cap hits for this season it goes over the cap significantly.
So if you click on (from the Leafs' capfriendly page) the link called: "Daily Cap Tracker" near the top of the page and then look at accumulated hit for Nylander it says: $6,962,366
Because the cap hit is applied daily, and a late signed contract can't be back tracked to the start of the season, the capfriendly site takes Nylander's cap hit of $6,962,366 divides it by the 126 days that he is on the roster and then mulitplies that daily cap hit of $55,257 by the 186 day season to get a yearly cap hit of $10,277,778. But the yearly cap doesn't actually actually exist for Nylander this season because he only played for 67.7% of the season and his actual cap hit that was applied to the Leafs this year was $6,962,366. The same as it will be for the next 5 years.