The instructions for this item advise anyone not in the previous category (married or common-law) to look at section 3 on page 3. Again, an easy locate at Level 1.

Once the form-filler has found section 3, he or she has to make a complex, three feature match to determine if they are able to make a claim here. To claim the amount, the form-filler must support a dependent who must satisfy three overlapping conditions; age/infirmity; relationship; and co-residence (excepting students away at school). As this is a short prose passage, we will use the prose processing rubric. We will assume a question such as ‘Can I claim a tax credit for supporting the infirm mother of my deceased wife in my own home? This is an integration task (3); requiring comparison (+0); searching on 3 phrases (+2); one item response (+0); match requires low text-based inference (mother in law = related by marriage) (+1); no new information frame (+0); total rating of 6. The type of information requested is an action, rated at 2. There does not seem to be any significant distractors for either given or requested information.

Once it is determined that a claim for equivalent to spouse can be made, the form filler compares the dependent’s net income with the given cut-off amounts to determine a claim amount. This is a straightforward integration task comparing given information to the conditions found in the text. It is similar to the integration task in Section 2, Spousal amount, which was rated at Level 2 document use.

If the form filler has to complete the calculation, it is identical to the one in the Spousal amount section above. The numbers are in column format (+0); the numbers are adjacent (+0); the operation is identified with mathematical symbols (+0); the numbers are present (+0); units require no transformation (+0); total rating for operational specificity is 0. The type of operation is a single subtraction which is rated at 2. Gross income is again a plausible distractor for the given term ‘net income.’