12. The coordinate-to-tag converter of claim 9, further comprising: vertical sorting means for sorting objects, defined by records stored in said electronic representation of said coordinate based document, based on their respective vertical positions in said electronic canvas.
9. A coordinate-to-tag converter for converting an electronic representation of a coordinate based document to an electronic representation of a tag based document, comprising: object identifying means for identifying objects, defined by records stored in said electronic representation of said coordinate based document, that are positioned in a current line; horizontal sorting means for sorting said identified objects based on respective horizontal positions of said identified objects in an electronic canvas; distance calculating means for calculating a vertical distance between said current line and an adjacent line; inter-line generating means for generating an inter-line tag as a function of said distance; and inter-line storing means for storing said inter-line tag in said electronic representation of said tag based document.