I’m pretty sure if you go below min roster you can use the taxi squad as emergency call up as long they make under a certain number?
just checked.
Emergency Roster Rules
Normally, if a team has less than 18 skaters and less than $800K (minimum salary of $700K + $100K) cap space to call up a player, they must play 1 game with less than 18 skaters, and then they can call up a player with a Cap Hit of $800K or less and are permitted to exceed the cap for that player until an injured player returns. For this year, those rules still apply, except the player called up can have a cap hit of $1M or less.
However, if the team goes to less than 12 Forwards & 6 Defencemen available due to COVID and not enough cap space to call replacements up, they do not have to play 1 game with less than 18 skaters like normal. They can skip the 1 game with less than 18 skaters, and replace the missing Forwards or Defencemen with a player with a Cap Hit of $1M or less immediately.
If a team has less than 2 active healthy goalies and not enough cap space to recall 1 from taxi squad, they can activate the taxi squad goalie and exceed the salary cap.
If both goalies are hurt during a game, the taxi squad goalie can get dressed and enter the game. The taxi squad goalie would not have a cap hit charge in this situation.
Performance Bonuses
All performance bonus thresholds and amounts are pro-rated by 56/82. For example, if an player has an entry level "A" performance bonus of $212,500 for scoring 20 Goals, this is pro-rated to $145,122 for scoring 14 Goals. Therefore, all potential bonus amounts have been pro-rated by 56/82, likely reducing the amount of potential bonus carryover overages.