Learner corpus research is now faced with a multiplicity of tagsets. It is therefore difficult to carry out cross-corpus analysis due to the variety of tags used for each part-of-speech (POS). In this paper, we envisage this issue through a specific linguistic point. We propose a typology of uses in both native and non-native corpora. Various tagsets are analysed so as to measure the relevance of the linguistic information provided for this and that. Overall, a comparative analysis of this and that in tagsets is proposed and the benefits and flaws of manual fine-grained annotation versus automatic annotation are assessed. This study comes as a first step towards automated annotation of this and that in various corpora as this process would pave the way to corpus interoperability at POS level.