Yes, tax receipts can be issued for a used item based on the condition of the item received.
"Priceless" or items that have no current fair market value that are to be used for galas and silent auctions (e.g. artwork, jewelry, etc) require an appraisal. If a tax receipt is requested, the donor must seek out a recognized expert in the product field to appraise the fair market value. This expert must provide their business name and information on letterhead, with a brief explanation for the decision of value.
Gifts-in-kind over $1,000 cannot be receipted without an appraisal being submitted at the time of the donation. The BC SPCA reserves the right not to issue receipts if proof of value is not provided.
Items that cannot be used for the animals or shelter needs can also be donated to one of our thrift stores.