[step:Identify the pointwise orientation set $\mathrm{Or}_p$ canonically with $\{+,-\}$ for all $p \in U$]For $p \in U$, the tangent space $T_pU$ is canonically identified with $\mathbb{R}^n$ via the translation isomorphism
\begin{align*}
\tau_p : \mathbb{R}^n &\to T_pU, \\
v &\mapsto \tfrac{d}{dt}\Big|_{t=0}(p + tv).
\end{align*}
An orientation of an $n$-dimensional real [vector space](/page/Vector%20Space) $V$ is an equivalence class of ordered bases under the relation: $(b_1, \dots, b_n) \sim (b_1', \dots, b_n')$ iff the change-of-basis matrix has positive determinant. Since $\mathrm{GL}(n, \mathbb{R})$ has exactly two connected components, distinguished by the sign of the determinant, the set of orientations of any $n$-dimensional real [vector space](/page/Vector%20Space) has exactly two elements.
Applying this to $T_pU$ via $\tau_p$, we declare $+_p \in \mathrm{Or}_p$ to be the orientation represented by $(\tau_p(e_1), \dots, \tau_p(e_n))$, where $(e_1, \dots, e_n)$ is the standard basis of $\mathbb{R}^n$, and $-_p$ to be its opposite. The labelling $\mathrm{Or}_p = \{+_p, -_p\}$ is canonical because $\tau_p$ does not depend on any choice of chart. Suppressing the subscript, we write $\mathrm{Or}_p = \{+, -\}$ uniformly across $p \in U$, and the disjoint union $\bigsqcup_{p \in U} \mathrm{Or}_p$ is canonically identified with $U \times \{+, -\}$.[/step]