The Raptors made sure to get some assets back in return when Chris Bosh left for Miami as a free agent last summer.

Toronto received two draft picks and a $14.5 million trade exception as part of the forward's departure.

The exception, which is now worth $12.2 million following another deal, allows the Raptors to take on that amount of extra salary in a trade under the current collective bargaining agreement.

As the Feb. 24 trade deadline approaches, the National Post writes that it will be hard for the Raptors to use the exception.

There are 10 teams with exceptions currently, while only Cleveland has one larger than Toronto.

“It’s tough to put a value on the trade exception, except to say that this year there seems to be fewer quality contracts available in the form of salary unloads because so many teams lined up to get under the [salary] cap last summer in the banner free-agent year that it was,” general manager Bryan Colangelo wrote in an email to the Post. “There are fewer [teams paying the tax] this year, as well, and most of them are contenders so [avoiding paying the tax] will be less common.

“Of course there are toxic deals available, but with good reason.”

Another reason why the Raptors are unlikely to use the exception is that they simply don't want to take on salary.