This is usually for something that is either physically or conceptually closer. That is for something that is further away. This is my cat (because it is next to me), that is my car (because it is parked on the other side of the road).

Hello everyone! I am here to improve my English, so sometimes I make some mistakes when I use "This" or "That". Could you tell me when I should use each word? Person A: Who is that man? (The man is standing far away from the speaker and listener.) Person B: That man is my boss. (The man is still standing far away from the speaker and listener.) Person A: Who is that man? (The man is standing far away from the speaker and listener.) *The man starts to walk toward the speaker and listener. He wants to talk to Person B.* Person B: *Person B wants to introduce his boss to Person A.* This is my boss. (The man is standing next to the speaker and listener.)

In my opinion you should use THIS when you are speaking about a thing you are close to, instead is better use THAT when you are speaking about a thing far to you