Hi Vickie,

The first group of folks I'd contact would be the Canada Revenue Agency 
(our version of the IRS).     I did have to look into this issue a couple 
of years back.  While they prefer that the documents remain in Canada 
until the final audit has been completed and all appeals (if any) have 
been addressed, it's not impossible to move them out of the country. 

You would also have to consider the Canada Pension Plan and any other 
government agency that would have control over whatever items you 
manufactured.

Unfotunately, this is something that should have been taken into 
consideration at the time your company closed the plants.  At that point 
you would have had your own Canadian employees to advise you.

Barb


Barbara Wyton
Records Management Specialist
GLAXOSMITHKLINE (Canada)
Direct Line: 905-819-7050
Fax: 905-819-3099
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