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The Toronto Raptors will roll into Philadelphia tonight standing 13 strong.

Or 12. Actually, it's more likely to be 10, given the current injury situation, and may even be nine, depending on Jason Kapono's knee.

In any case, the Raptors will tip off their season against the resurgent Philadelphia 76ers with only those who are healthy and available and no more, a situation that Raptors president Bryan Colangelo says won't change, given the club's lack of room to manoeuvre under the NBA's luxury-tax threshold.

At least not for now.

"I think we're going to have to see where we are and gauge what opportunities there are to be had," Colangelo said. "Perhaps there's an opportunity that lies ahead. Perhaps there's a deal to be made where we can improve our team for a stretch run and a run in the playoffs. And if there's a decision like that that is quite obvious, I would recommend it to the board.

"But we're not going to do that unless we feel it's going to dramatically change the outlook of the season."

The Raptors have 13 players under contract and are just $1,100 (all currency U.S.) below the luxury-tax threshold of $71.15-million. Clubs that exceed the threshold have to pay a dollar of tax to the league for every dollar they are over the threshold at the end of the season.

By being a tax club, they forgo benefiting from the revenue the tax generates, which is projected to be about $4.5-million, distributed to each club under the threshold.

So signing a veteran to a $1-million contract could cost the Raptors more than $6-million: the salary to the player ($1-million), the tax on that salary ($1-million) and the tax distribution payment (perhaps $4.5-million.) With a falling Canadian dollar (NBA salaries are paid in U.S. currency), it's no wonder Colangelo says that the decision to add players, and thus payroll, won't be taken lightly.

In the short term, that means signing additional bodies to make sure there are 10 healthy ones for practice and possible spot duty during games won't be a high priority.

It's a situation that frustrates player agents who are busy trying to find jobs — often for proven NBA players — but are learning there are no takers as teams are determined to avoid tipping over into the tax territory.

"It's basically a hard cap now," one long-time agent said. "I think teams are doing a disservice to their fans because they don't want to spend the extra money."

Colangelo says his mind remains open to adding a player if the need presents itself, but that he's not going to add one unless the player can almost certainly make a major impact on a playoff-bound Raptors team with a deep playoff run in its sights.

"I would say that a four-to-six-million decision will not be made for a non-guaranteed deal unless we are forced into a situation where we need to do that [because of injuries]," Colangelo said.

The Raptors have had five practice days to prepare for their opener against the 76ers, a team many experts are picking to finish ahead of Toronto in the Atlantic Division based on its strong showing in the second half of last season and the addition of Elton Brand to bolster its inside play.

Keeping everyone healthy has been a problem. While the Raptors' core of Jermaine O'Neal, Chris Bosh, Jose Calderon and Anthony Parker are essentially in good form, backups Will Solomon (hamstring) and Hassan Adams (shoulder) are questionable for tonight. Kapono was kept out of practice yesterday after he bumped his knee on Monday, though he's expected to play. Rookie Nathan Jawai is still in limbo as he awaits the results of tests related to cardiac irregularities.

Head coach Sam Mitchell said he's avoided the temptation to knock on Colangelo's door to bolster his roster — "That's Bryan's job," Mitchell said. "I don't go down that road" — and in fact seems to be singing from the same songbook when it comes to making any potentially expensive decisions to add talent as the season wears on.

"Bryan and I talk about that stuff, and if he feels at some point he needs to go to the board and ask them about other options, he'll do that, but now's not the time. Let's play some games and see who we are."