The steps may be small, but they are steps. The NHL and players met in Toronto on Thursday, where the players offered a collective bargaining agreement that would, among other things, immediately reduce all players’ contracts by 24 percent. The players also proposed to set a tax on payrolls that exceed $45-million, a revenue distribution plan between the higher end teams and lower end teams and a number of other adjustments to the current bargaining agreement. The NHL will offer a counter-proposal on Tuesday. The lockout is in it’s 85th day.