The most applicable Canadian doc is probably CGSB 72.11-93, Microfilm and 
Electronic Images as Documentary Evidence.  It addresses both microfilm and 
electronic scanning.

In my experience 400 DPI is high.  I know some operations that run at 200 
DPI, although as all things are in RM, it depends.  If everything you're 
scanning is black machine-printed ink on crisp white paper, 200 DPI will work 
perfectly well.  If you're running anything messier and/or require OCR or other 
recognition then it may not be enough.  It is worth it to run some tests; the 
hit to the bandwidth can be significant when scanning at higher resolutions 
and end users do not like waiting more than a second or two for an image or 
document to download.

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