The true measuring stick of the Maple Leafs against the Stanley Cup champion Florida Panthers will not be until April — and even then, with a lot of ‘ifs’ attached.

If the Leafs make the playoffs and get through a round or two, where the Cats would presumably be waiting.

If they embrace Craig Berube’s two-way vision through 82 games versus the heavy Paul Maurice-coached Panthers.

If both clubs have a healthy lineup — Toronto currently is down seven forwards.

If the Leafs goaltending, always its playoff Achilles heel, holds up against Sergei Bobrovsky.

The clubs clash three times down the stretch from March 13 onwards. But Wednesday’s first meeting in Sunrise, Fla., is far from meaningless.

Toronto winning seven of its past eight games gives it a chance to open up some room on Florida for first place in the Atlantic, pending the result of Monday’s visit by Washington to the Cats’ lair.

In a full season over this century, the Leafs have topped their division just once, back in 1999-2000 under Pat Quinn and here’s a good chance to see how they might stack up.

Florida, which has dropped five of its past six to let the Leafs by in the passing lane, is not going to take this one lightly. Like all defending champs, they’ve found a target on their backs, splitting a recent series with this year’s league frontrunners, the Winnipeg Jets, and getting upset by Chicago.

“It’s going to be a battle, starting in Florida,” Berube said of a trip that also includes a game against the Tampa Bay Lightning. “We’ll see if we get some bodies back.”

Auston Matthews (upper body) has hinted he could return after what will have been four days of solo and team practices by Wednesday. Presumably he worked out Monday while the Leafs had a team day off after a 3-2 win over Utah, having returned from nearly a week of treatment with a specialist in Germany.

Max Domi (lower body) and Matthew Knies (upper body) can come off injured reserve shortly, but neither was on the ice over the weekend.

In their absence, Mitch Marner had put together a string of multi-point games, John Tavares has retained his leader-by-example status and the Leafs have received both the goaltending and the 5-on-5 defence that Berube preached from camp.

Minus Matthews, whose departure was the first of a litany of injuries, plus the suspension of Ryan Reaves, the Leafs have a record of 7-1.

“We just believe in the group, the identity we’re trying to build, the type of game we’re trying to play and the depth we have,” Tavares said. “Don’t get me wrong, we want (last year’s league goal-scoring leader Matthews) back as soon as possible. But it has been a good job by everyone.”

It’s unknown how much of the current farm team Marlies mafia would be around for games versus Florida and other contenders in the New Year, who might be lost on waivers as early as Christmas or dealt by the March 7 NHL deadline.

“A lot of guys on the Marlies could play on a full NHL roster,” Marner added.

Right now, they’ve distinguished themselves — Fraser Minten with a goal and assist in both his starts, Nikita Grebenkin with enthusiasm that borders on recklessness, Alex Steeves as a fourth liner and, as of Sunday, the addition of NHL-savvy Alex Nylander.

“I thought he was solid, you could see the type of poise and skill he has,” Tavares said of William’s younger sibling. “He’s obviously been around, understands the league and the game, isn’t trying to do too much and knows when the opportunities are there.”

[email protected]

X: @sunhornby