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I feel like Boeser will be re-signed on day 1 of the season. Roussel can be moved to LTIR and the Canucks can then spend over the cap as much as his cap hit.
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They have to be under the cap (no LTIR) at the end of the day, the day before the season starts. Players can be put on LTIR, on day 1 or later, I believe.
The Canucks could also assign some players to Utica, who are not waiver eligble, in a "paper transaction" and then put them back on the roster on day 1, after Roussel is moved to LTIR.
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According to this players can be put on LTIR in the off season as long as there's proof that they will continue to need LTIR for 10 games/24 days after the season starts.
https://www.capfriendly.com/ltir-faq#offseason
So we should, if needed, be able to put Roussel on LTIR and have him stay on LTIR on Day 1 of the season