How is the garage sale value of the furniture figured out? I mean, how is it decided what my couch and tv are worth? Do I just give an estimated figure or does someone come out to my apartment and take a look around at what I have?

The Trustee may attend the premises to determine a value, however, normally you would just itemize your household goods with the Trustee and an estimated value will be determined. In Manitoba there is a $4,500 exemption for household goods.