It is amazing to me that no one saw this coming. The Raptors have claimed luxury tax amnesty on their remaining payments to Alonzo Mourning. Here's how it's explained on TSN.ca.
Alonzo Mourning never reported to the Toronto Raptors, but he is now their amnesty player.
The Raptors, who had bought out the final two years of Mourning's contract on February 11, on Monday designated him their amnesty player.
The only thing that could make this even stranger is if the Heat had signed him to a multi-year deal. That way, two teams could have waived the same player under the tax amnesty program.