From Tim Wharnsby of the Globe & Mail:
If a team signs a restricted free agent to an offer sheet, it has to surrender a draft pick or picks as compensation — and the price can be steep depending on the size of the player's new annual salary:
$863,156 or less — no picks
$863,157 to $1,307,812 — a third-round pick
$1,307,813 to $2,615,625 — a second-rounder
$2,615,626 to $3,923,437 — a first- and a third-rounder
$3,923,438 to $5,231,249 — a first-, second- and third-rounder
$5,231,250 to $6,539,062 — two first-, second- and third-rounders
More than $6,539,062 — four first-rounders
Read more about free agency from Wharnsby here.
I don't anticipate any significant offer sheets this off-season.