Ok, lets see here...
1) Delgado made 18 million last season...not many teams CAN afford that.
2) The Jays are on a 50 million budget with alot of up and coming talent, obviously if Delgado is going to ask for 18 million he's gone.
3) The Jay's offered him a contract for 'substantially less', or so I've heard, however...
4) The Jay's refused to goto salary arbitration with Delgado, making it nearly impossible for him to sign with the Jays, even if he still wanted to. He'd have to wait till the first of may to sign with them BTW.
5) MLB's luxary tax is very weak and basically only effected the Yankees, I don't see why there's bad mouthing of a luxary tax system.
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