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Darren Fletcher will have to pass a fitness test on Tuesday if he is to be available for Scotlands World Cup Qualifier in Slovakia. Manager Gordon Strachan says he will be making changes to the team regardless, following Saturdays 1-1 draw with Lithuania in which the Scots scored a late equaliser.Scotland captain Fletcher suffered a thigh injury during that match and had to sit out the second half but is desperate to be involved in Trnava. And he told the media on Monday: It is still a bit sore but it has progressed quite well.I dont think I am going to train tonight, because I dont want it to bleed again. I am hoping that I will wake up tomorrow and it has improved again. Scotland manager Gordon Strachan admits Slovakia are a tough side to analyse Then I will go for a fitness test and, fingers crossed, I am available for selection.I am desperate to play, I have got nothing really to save myself for. Club games are important but representing your country is equally as important. James McArthur (19) scored a late goal to earn Scotland a 1-1 draw with Lithuania I dont really look to protect myself. If I am available and the manager selects me, I will be out there doing my best.Strachan said: Darren is having a fitness test and we will prepare a team with him in and one without, but we are fine, were looking forward to the game.There are going to be changes anyway because we thought it would be a rough and tumble game, the first game [against Lithuania], which it was. It was more like a Championship game, especially in the first half.It changed a bit in the second half, it died down a bit, but we did pick up a few knocks. Former Scotland international Paul Lambert and Steve Sidwell discuss Scotlands weekend World Cup qualifying performance on Sky Sports Now. I had ideas for two months about what I was going to do [against Slovakia] but suddenly they have dramatically changed their system over the last couple of gamesWe have had to have a really good re-think since Saturday night.Our players know their system has changed a bit and we will have to be on our toes. Watch NOW TV Watch Sky Sports for just ?￡6.99. No contract. Scotland have four points from their first two Group F Qualifiers and are-joint second with Slovenia, while Slovakia are pointless after two matches.England lead the way with six points and Strachan, who takes team to Wembley on November 11, thinks the group leaders will be hard to catch. Highlights of Scotland’s 1-1 draw with Lithuania from Group F of the World Cup Qualifiers. Most of us expect that England will win it but you never know, he said.We will definitely try to get second at least. If you get first, then great, but second is our target as we sit here.You can watch Englands tour of Bangladesh, plus Premier League football and the British Masters on Sky Sports. Upgrade now and enjoy three months at half price! Also See: Forrest: No need for panic Fletcher frets over fitness Robertson keen to make amends Strachan: Draw could be vital Mike McGlinchey Youth Jersey . The Canadian skicross racer appeared to have the bronze medal locked up in the mens final at the 2010 Vancouver Olympics, only to wipe out while trying to make a pass in the biggest moment of his career. Deebo Samuel 49ers Jersey . I kind of got a taste of being able to pick a suit with the draft lottery, I went with the bow tie. http://www.49ersrookiestore.com/49ers-Mike-Mcglinchey-Jersey/ . On the eve of the 2013-14 NBA season, he can finally take a step back and allow his team to do the talking. Frank Gore Jersey . The $145.7-million Tim Hortons Field was slated to open this month, a year before it was to host all 32 mens and womens soccer competitions. The delay has forced the Hamilton Tiger-Cats football team to use a smaller facility for the first two home games of the season. Terrell Owens Jersey . Make that, almost always subjective. Saturday at Carrow Road, the spirit of fair play trumped the rulebook, costing Norwich City three points.When it comes to keeping their own players and attracting new ones, the Montreal Canadiens have history on their side. They have a rafter full of retired jerseys and Stanley Cup banners testify to the teams pedigree. But the Canadiens, like some other NHL teams north of the border, face a troublesome obstacle when it comes to negotiating with players: Revenue Canada. Many players on NHL teams in Quebec and Ontario pay the highest combined federal and provincial/state income tax rate in the NHL, a TSN study has found. Canadiens defencemen Andrei Markov and P.K. Subban will each make $7 million on paper this year. But after handing over 49.7 per cent of their check to the taxman, theyll each bring home just $3.5 million. Welcome to the modern NHL, where, as salaries skyrocket, the amount the players owe to the government is rising in kind. As those tax bills spike, players are surrounding themselves with teams of agents and accountants and are becoming savvier than ever when it comes to tax issues. Many players today are versed with the states that charge a so-called jock tax - a tax imposed on opposing athletes when they visit to play a game. The tax began in 1991 when California levied a tax on the earnings of Chicago Bulls players who traveled to Los Angeles to play against the Lakers in the NBA Finals. Illinois retaliated, introducing its own tax on out-of-state players, a tax that became known as Michael Jordans Revenge. By 2014, the only U.S. states with major pro teams without a jock tax were Florida, Texas and Washington state. Washington, D.C., also doesnt have a jock tax. Several NHL agents say that free agent players these days are also briefed in detail about jurisdictions with the lowest tax rates; how signing bonuses can help U.S. players reduce tax exposure when playing for a Canadian team and how players on U.S.-based teams can use their agent fee - typically four per cent - as a tax write-off, unlike those who are residents of Canada. European players who play for Canadas seven NHL teams are typically advised that they can take advantage of so-called Retirement Compensation Agreements, or RCAs. Those players can contribute a portion of their salaries to the RCAs and when they retire, play a flat 20 per cent tax rate to Revenue Canada on the collective amount saved. Allan Walsh, a prominent NHL agent whose clients include Montreals newsest addition Jiri Sekac, says the RCAs can save European players in Canada as much as 15 per cent in tax every season. Players are on top of tax issues like never before, he explained. There is still a certain amount of riff-raff around some players - entourages and hangers on - but much less than you used to see. The quality of representation has gone up. Nashvilles Shea Weber, the best-paid player in the NHL this season with $14 million in compensation, paid an estimated $5.5 million in tax. He plays his home games in Tennessee, one of three U.S. states - along with Texas and Florida - that dont have income tax. Weber simply pays 39.6 per cent of U.S. federal tax on his income, according to the TSN study which examined the compensation of the NHLs Top 50 paid players and was compiled by Robert Raiola, a senior manager with New York accounting firm OConnor Davies whose clients include NHL players (Daren Raoux, a cross-border tax expert based in Calgary, also worked on the survey). Montreal Canadiens players are especially hard hit by the taxman. Subban and Markov, along with goalie Carey Price, hand over a bigger percentage of their compensation than any other players in the league. Toronto Maple Leafs captain Dion Phaneuf and Ottawa Senators captain Erik Karlsson are the only other players in study who pay more than 49 per cent tax, although Karlssons tax burden would be lower if he uses an RCA. For Montreal, its a familiar story. In 2006, former Canadiens defenceman-turned-player agent Gilles Lupien told The National Post that Montreal was a great place to play hockey, but that its high taxes worry some players. His client Martin Lapointe for instance, had $25 million offers from Montreal and Boston in 2001 when he became a free agent. Lapointe (now the Director of Player Development for the Canadiens) opted for Boston, avoiding high taxes and the intense Montreal media. The TSN survey also revealed some savvy ways Canadian teams can jig contract structures to attract top talent. Consider Torontos Phil Kessel. Kessel makes $10 million this season. But $4.5 million of that is in the form of a signing bonus. While much of Kessels $5.5 million salary this season is taxed at the top Canadian rate of 49.6 per cent, his signing bonus is taxed at 15 per cent by Revenue Canada because hes a non-resident for tax purposes (The 15 per cent is the rate Canada and the U.S. agreed to on their cross-border tax treaty). Kessel also pays federal tax in the U.S. on his income, but since he lives in Florida during the off-season, doesnt have to worry about state tax. If Kessel got his entire $10 million straight up, hed be destroyed - hed lose half his salary, Raiola explained. When you have U.S. players, the smart agents try to load up at least one third of their salaries as a signing bonus. Thats about the limit of what they can do because Revenue Canada doesnt like them doing more than that. When Bobby Ryan, a U.S. citizen, signed a recent contract extension with Ottawa, for instance, his agent Don Meehan told TSN he ensured that $2 million of his compensation each year was payable in the form of a signing bonus. Players are really different one from another, Meehan said. Some of them have a sharper pencil, if you will, and zero in on those considerations (taxes). When Zach Parise decided to go to Minnesota, we spent three full days in our office going through all these issues. Some players may be media shy, not interested in playing in an intense market. As far as tax goes, all the players are aware of the issues. Some dismiss it and say they make so much money they push it to the side. The TSN survey showed that while New York Rangers goalie Henrik Lundvquist is the third-highest paid NHL player with $11 million, he also is levied a special city tax on top of New York state tax because he lives in Manhattan. Lundvquist loses 48 per cent of his pay to tax and will take home $5.8 million this season. Not every U.S. team play home games in cities that are a tax friendly as Dallas, Nashville, Tampa Bay and Miami. NHL players who play for teams in California pay tax of as much as 52.9 per cent. NHL Salaries Before Taxes Player Team Annual Salary Total Taxes 1. Shea Weber Nashville Predators $14,000,000 $5,886,072 2. Sidney Crosby Pittsburgh Penguins $12,000,000 $5,297,482 3. Zach Parise Minnesota Wild $11,000,000 $5,084,837 3. Ryan Suter Minnesota Wild $11,000,000 $5,084,837 3. Henrik Lundqvist New York Rangers $11,000,000 $5,278,650 6. Phil Kessel Toronto Maple Leafs $10,000,000 $4,198,158 6. Pavel Datsyuk Detroit Red Wings $10,000,000 $4,284,551 6. Alexander Ovechkin Washington Capitals $10,000,000 $4,382,281 6. Claude Giroux Philadelphia Flyers $10,000,000 $4,462,046 10. Evgeni Malkin Pittsburgh Penguins $9,500,000 $4,138,425 11. Eric Staal Carolina Hurricanes $9,250,000 $4,045,062 12. Corey Perry Anaheim Ducks $9,000,000 $4,336,692 13. Patrice Bergeron Boston Bruins $8,750,000 $3,791,605 13.ddddddddddddRyan Getzlaf Anaheim Ducks $8,750,000 $4,195,181 15. Steven Stamkos Tampa Bay Lightning $8,000,000 $3,348,528 15. Dion Phaneuf Toronto Maple Leafs $8,000,000 $3,397,724 17. Marian Hossa Chicago Blackhawks $7,900,000 $3,407,769 17. Rick Nash New York Rangers $7,900,000 $3,589,467 19. Duncan Keith Chicago Blackhawks $7,600,000 $3,267,085 20. Henrik Zetterberg Detroit Red Wings $7,500,000 $3,198,181 20. Tuukka Rask Boston Bruins $7,500,000 $3,252,599 20. Anze Kopitar Los Angeles Kings $7,500,000 $3,583,972 23. Tyler Ennis Buffalo Sabres $7,300,000 $3,323,892 24. Kristopher Letang Pittsburgh Penguins $7,250,000 $3,169,427 24. Dustin Brown Los Angeles Kings $7,250,000 $3,461,725 26. Brian Campbell Florida Panthers $7,142,857 $2,973,054 27. Pekka Rinne Nashville Predators $7,000,000 $2,912,367 27. Zdeno Chara Boston Bruins $7,000,000 $3,020,929 27. Alexander Semin Washington Capitals $7,000,000 $3,046,080 27. Daniel Sedin Vancouver Canucks $7,000,000 $3,183,972 27. Henrik Sedin Vancouver Canucks $7,000,000 $3,183,972 27. Derick Brassard New York Rangers $7,000,000 $3,185,222 27. Daniel Girardi New York Rangers $7,000,000 $3,335,998 27. Patrick Marleau San Jose Sharks $7,000,000 $3,339,482 27. Jonathan Quick Los Angeles Kings $7,000,000 $3,339,482 27. Drew Doughty Los Angeles Kings $7,000,000 $3,350,829 27. Mike Richards Los Angeles Kings $7,000,000 $3,358,751 27. Andrei Markov Montreal Canadiens $7,000,000 $3,479,650 27. P.K. Subban Montreal Canadiens $7,000,000 $3,479,650 40. Jeff Carter Los Angeles Kings $6,750,000 $3,217,239 40. Joe Thornton San Jose Sharks $6,750,000 $3,217,239 40. Carey Price Montreal Canadiens $6,750,000 $3,354,737 43. Roberto Luongo Florida Panthers $6,714,000 $2,790,870 44. Cam Ward Carolina Hurricanes $6,700,000 $2,912,882 45. Patrick Sharp Chicago Blackhawks $6,500,000 $2,792,945 45. Corey Crawford Chicago Blackhawks $6,500,000 $2,804,484 45. Patrick Kane Chicago Blackhawks $6,500,000 $2,804,484 45. Jonathan Toews Chicago Blackhawks $6,500,000 $2,804,484 45. Brooks Orpik Washington Capitals $6,500,000 $2,819,453 45. Nicklas Backstrom Washington Capitals $6,500,000 $2,830,846 45. Paul Stastny St. Louis Blues $6,500,000 $2,867,721 45. Erik Karlsson Ottawa Senators $6,500,000 $3,194,780 NHL Salaries After Taxes Player Team Net Wages % Lost to Taxes 1. Shea Weber Nashville Predators $8,113,928 42.04% 2. Sidney Crosby Pittsburgh Penguins $6,702,518 44.15% 3. Zach Parise Minnesota Wild $5,915,163 46.23% 3. Ryan Suter Minnesota Wild $5,915,163 46.23% 5. Phil Kessel Toronto Maple Leafs $5,801,842 41.98% 6. Henrik Lundqvist New York Rangers $5,721,350 47.99% 7. Pavel Datsyuk Detroit Red Wings $5,715,449 42.85% 8. Alexander Ovechkin Washington Capitals $5,617,719 43.82% 9. Claude Giroux Philadelphia Flyers $5,537,954 44.62% 10. Evgeni Malkin Pittsburgh Penguins $5,316,575 44.04% 11. Eric Staal Carolina Hurrincanes $5,204,938 42.73% 12. Patrice Bergeron Boston Bruins $4,958,395 43.33% 13. Corey Perry Anaheim Ducks $4,663,308 48.19% 14. Steven Stamkos Tampa Bay Lightning $4,651,472 41.86% 15. Ryan Getzlaf Anaheim Ducks $4,554,819 47.94% 16. Marian Hossa Chicago Blackhawks $4,492,231 43.14% 17. Duncan Keith Chicago Blackhawks $4,323,915 43.11% 18. Rick Nash New York Rangers $4,310,533 45.44% 19. Henrik Zetterberg Detroit Red Wings $4,301,819 42.64% 20. Tuukka Rask Boston Bruins $4,247,401 43.37% 21. Brian Campbell Florida Panthers $4,169,803 41.62% 22. Pekka Rinne Nashville Predators $4,087,633 41.61% 23. Kristopher Letang Pittsburgh Penguins $4,080,573 43.72% 24. Dion Phaneuf Toronto Maple Leafs $4,062,276 49.22% 25. Zdeno Chara Boston Bruins $3,979,071 43.16% 26. Tyler Ennis Buffalo Sabres $3,996,108 45.53% 27. Alexander Semin Washington Capitals $3,953,920 43.52% 28. Roberto Luongo Florida Panthers $3,923,130 41.57% 29. Anze Kopitar Los Angeles Kings $3,916,033 47.79% 30. Daniel Sedin Vancouver Canucks $3,816,028 45.49% 30. Henrik Sedin Vancouver Canucks $3,816,028 45.49% 32. Derick Brassard New York Rangers $3,814,778 45.50% 33. Dustin Brown Los Angeles Kings $3,788,275 47.75% 34. Cam Ward Carolina Hurricanes $3,787,118 43.48% 35. Patrick Sharp Chicago Blackhawks $3,707,055 42.97% 36. Corey Crawford Chicago Blackhawks $3,695,516 43.15% 36. Patrick Kane Chicago Blackhawks $3,695,516 43.15% 36. Jonathan Toews Chicago Blackhawks $3,695,516 43.15% 39. Brooks Orpik Washington Capitals $3,680,547 43.38% 40. Nicklas Backstrom Washington Capitals $3,669,154 43.55% 41. Daniel Girardi New York Rangers $3,664,002 47.66% 42. Patrick Marleau San Jose Sharks $3,660,518 47.71% 42. Jonathan Quick Los Angeles Kings $3,660,518 47.71% 44. Drew Doughty Los Angeles Kings $3,649,171 47.87% 45. Mike Richards Los Angeles Kings $3,641,249 47.98% 46. Paul Stastny St. Louis Blues $3,632,279 44.12% 47. Jeff Carter Los Angeles Kings $3,532,671 47.66% 47. Joe Thornton San Jose Sharks $3,532,671 47.66% 49. Andrei Markov Montreal Canadiens $3,520,350 49.71% 49. P.K. Subban Montreal Canadiens $3,520,350 49.71% 51. Carey Price Montreal Canadiens $3,395,263 49.70% 52. Erik Karlsson Ottawa Senators $3,305,220 49.15% ' ' '