We should first note that this is a form that was discontinued at the end of the 2000 tax year. It has been replaced with another version of the form. The main change on the 2001 form is the inclusion of more information about each claim category on the first page and a separate worksheet for those that need to do the detailed calculations.

As a form-filler, I would like to have this form start with the information that I bring to the form-filling task, rather than starting with the categories that are used by the Canada Customs and Revenue Agency. I would like the form to start with some simple questions about my situation, and depending on my responses, guide me to relevant sections of the form. As it is now, the person completing the form is forced to examine each item on the form to see if he or she matches the criteria for a claim. He or she has to make too many decisions based on multiple features or criteria. It would be better to give simpler, more sequential directions rather than directions with several layers of conditions which have to be matched. Once it is determined that the form-filler has dependants, further questions can be employed to sort out those who are over 18, and those who have incomes. If he or she doesn’t have dependants, the form-filler could be directed to skip the whole section and move on to another.

There also seems to be no coherent sequence to the form. The instructions appear on page two rather than at the front of the form–undoubtedly a compromise made in order to keep items 1-14 together. Although flipping back and forth to locate instructions and further information is not complex, it does add ‘busywork’ to the task. The section for claiming a northern deduction is tacked on after the instructions as though it was an afterthought.

The form-filler is offered no guidance as to the intent or application of each section. If the lines are completed in strict numerical order, some people with an infirm dependant will claim an ‘equivalent to spouse’ amount, only to have that amount subtracted if they also claim an amount for an ‘infirm dependant’ or a ‘caregiver amount.’ Those claiming an ‘infirm dependant’ amount are later excluded from claiming the larger ‘caregiver amount.’ Make the wrong choice and too much tax is deducted.