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Florida Man v Canada: how the Stanley Cup final became a proxy war

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This time last year the story of the Stanley Cup final between Florida and Edmonton was mostly about Connor McDavid, hockey’s generational talent, getting the chance to bring the Cup back to hockey’s generational home. And it almost went his way, after the Oilers overcame a three-game deficit to force a deciding Game 7. Instead, McDavid’s win came a little later. His series-winning goal against the US in February’s Four Nations Cup amid the febrile nationalism created by Donald Trump’s annexation threats and tariffs seemed to quiet the doubters about where hockey both belonged and who rightly owned its highest honours. But here we are again, on the eve of the final, with the Oilers back in Florida for the second season in a row – Game 1 is on Wednesday night – and with a team from that state contending for the Cup for the sixth straight year.

The easiest way to explain why the Tampa Bay Lightning (2020-22) and Florida Panthers (2023-25) have each reached the Stanley Cup final as Eastern Conference champions in three consecutive seasons is that, well, they have both been very good teams. You can point to some common elements between the two, like scoring depth, a certain level of tenacity and grit, elite Russian goaltending, and Carter Verhaeghe. But there has also been something less obvious or quantifiable about these teams. Some characteristic that they share, beyond the on-ice talent and performance. It may be Florida itself.

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There’s the income tax rate, for one thing, in that there isn’t one. Given that, the common refrain goes, Florida teams have an inherent advantage when free agents are looking for a new place to play. Indeed, Lightning general manager Julien BriseBois confirmed it last summer, telling reporters that Florida’s “favourable tax situation” had helped entice players to sign. The Associated Press ran the numbers on Sam Reinhart’s new deal at $8.625m per year. In Florida, he will owe $3.15m in annual taxes – $1.1m less than if he lived in California, and $1.4m less than if he was in Toronto. Then again, there are no state income taxes in Tennessee, either, and Nashville finished third-last in the NHL last year. None in Texas, either. No Cups there recently. Nor in Washington. So, maybe there’s more to it – less bureaucratic and more geographic reasons, like the beach and the weather. Or it could be the…

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