http://www.espn.com/nba/story/_/id/19332982/zach-lowe-kyle-lowry-demar-derozan-future-toronto-raptors-nba-playoffsZach Lowe's got me convinced that Toronto is going to blow it up this offseason rather than pay absurd amounts in luxury tax for a team that feels significantly far from contention. In order to do so, they are probably going to not resign Lowry or Ibaka and then they have to trade Derozan. Lowe is right that Derozan is a tricky piece to trade since he's a tough fit into most offenses.
Boston gets Carmelo
Boston trades Rozier, Zeller, 2019 first round pick (one of the MEM/LAC/BOS ones)
NYK gets Derozan
NYK trades Carmelo
Toronto gets Rozier, Tyler Zeller, 2019 first rounder
Toronto trades Derozan
Toronto is trading away Derozan for not a whole lot of return here, but this is first contingent on if they do not sign Lowry + Ibaka in a decision to enter a rebuild effort. Giving Lowry a max at age 31 is very risky and if he does leave, they have no good choice but to blow it up. Second it is because, like mentioned earlier, I'm not sure there are any teams that would really give up a lot to get Derozan right now. I don't think the Pelicans or Charlotte can put together much better offers without having to send bad contracts back to Toronto.
Also, Celtics will be sufficiently under the cap this offseason to make this trade happen by not resigning guys like Amir and Jerebko.