Why? Because all these cases involve U.S. tax residents, who are non-residents of Canada, playing for Canadian teams (that fact is never in dispute). If you’re a non-resident of Canada, you only pay income tax to Canada in limited circumstances, including on employment income if the players exercise such employment in Canada. Again, Tavares, for the year in question, was a non-resident of Canada when the signing bonus was paid. Ditto for Marleau and others.
