The Leafs activated Rasmus Sandin from LTIR onto the active roster yesterday. The Leafs now have no players on IR, with Jake Muzzin and Ondu0159ej Kaše playing, Petr Mrázek skating again, and now Sandin back to full health. With no salary cap in the playoffs, there are zero cap implications here, but if you take all the extra skaters off the Leafs roster (ie. the entire Marlies squad), they are under the cap, just as they were to start the season.
It’s unclear whether the Leafs plan to play Sandin in the playoffs, especially tomorrow for Game 3 on the road.