1. A method of converting an electronic representation of a coordinate based document to an electronic representation of a tag based document, comprising the steps of: (1) identifying objects, defined by records stored in said electronic representation of said coordinate based document, that are positioned in a current line; (2) sorting said identified objects based on respective horizontal positions of said identified objects in an electronic canvas; (3) calculating a vertical distance between said current line and an adjacent line; (4) generating an inter-line tag as a function of said distance; and (5) storing said inter-line tag in said electronic representation of said tag based document.