Line one, in the middle section, instructs the form-filler to enter $7,131 as a basic personal amount. The amount is ‘given’ and the instructions apply to everyone. The match is this case is made on a single feature that is explicitly stated, again a Level 1 task. If the form-filler is not a non-resident or a person who chooses not to claim the basic personal amount, he or she can continue to the next item.

The two groups that are directed to the instructions on page 3 (section 1) are confronted by new conditions and tasks. People who choose not to claim the basic personal amount are instructed to enter ‘0’ in box A and ignore sections 2-14. Box A is clearly marked and people should have no problem finding it and entering ‘0.’ This is another Level 1 task.

Non-residents are asked to decide if they are including more or less than 90% of world income. On this form, world income is not defined, nor is the form-filler given any guidance about how to make this calculation. Without more information, such as whether world income is converted to Canadian dollars, it is not possible to complete this item. We can safely assume some plausible distractors for the given term world income. If we check with the ‘type of operation’ rating scale, we see that this kind of combined operation (convert world amount to dollars, add amounts, define as percentage of total income) is a combined operation rated at 5, the highest difficulty level. Looking at the ‘specificity of calculation’ rubric, we can see that the numbers are not in a column (1); the numbers are not adjacent (+1) the labels are present, but the amounts must be identified with a search (+1); the operation is based on known ratios (+3); the units require transformation (+1); for a total rating of 7. This is evidently a Level 5 task and most people would be unable to complete the calculation independently. They are instructed to phone the local tax office. (Finding the phone number for Canada Customs and Revenue in the local phone book using the given term tax services office requires some inference as the number is listed in the blue pages under Canada Customs and Revenue Agency. It is likely a Level 2 task.)

In an endnote, people who entered ‘0’ in box A are asked to complete the appropriate section if they want additional taxes deducted. The section in question is labelled Additional tax to be deducted. As the match is exact, no inference is required and the complexity of finding this section and entering one’s tax deduction ‘preference’ is at Level 1.