The Finance and Administration series is comprised of the following eight subseries:

Subseries A. Legal, 1885-1994, 2000, 2002, bulk 1950s-1980s

This subseries is divided into five sections. (1) Corporate documentation of Canadian and U.K. companies and includes minute books, memoranda and articles of incorporation, balance sheets, correspondence, proxies, agreements and tax returns. (2) Letters patent include memoranda and articles of incorporation, and applications to the Secretary of State or Consumer and Corporate Affairs Canada for incorporation, and supplements to, amendments to and maintenance of that status. Also included is documentation relating to Seagram's merger with/name change to Vivendi Universal Canada Inc. (3) Agreement files refer mainly to real estate acquisition. Of particular note is the file on the company headquarters at 1430 Peel Street in Montreal. (4) Records in this section document the 1991 sale of Paul Masson & Co., Inc. and include agreements, correspondence and other materials supporting the sale. (5) Trademark files include applications and renewals and files of expunged marks.

Subseries B. Treasury, 1887-1982, bulk 1940s-1960s

This subseries is divided into nine sections. (1) Corporate documentation regards Canadian, UK, and a few other companies and includes minute books; agreements and leases; stock certificates and ledgers; memoranda and articles of incorporation and dissolution; and financial reports. (2) Corporate correspondence documents Canadian, Jamaican, UK, and Latin American companies. Records regarding Canadian companies include annual reports, stockholder correspondence, proxies, financial statements and proxies. Documentation of Jamaican companies includes financial reports, inventories and records of operations. The UK company records were the under the purview of R. C.... Cox, who served as controller and later Secretary and Assistant Treasurer. They include documentation of the "fillings" program (purchase of old whiskey), agreements, and financial reports. (3) Agreement files pertain to litigation involving the company's Canadian subsidiaries. (4) The section of audited financial statements includes reports on Canadian, Caribbean and UK companies and other miscellaneous financial reports. (5) Contains tax returns and related working papers. (6) These plant appraisals list buildings, construction, equipment and values, 1939-1952. (7) Records of risk management include 1973 plant appraisals and files about competitive companies around the world which include annual reports and financial statements. Section (8) documents canceled trademarks. The final section (9) contains miscellaneous records.

Subseries C. Office of the Vice President of Finance and Treasury, 1962-1985

This two part subseries contains (1) audited financial statements on Canadian subsidiaries and (2) other records including Finance Canada publications; Controllers' reports; brand progress reports; plant and head office operating statements; and profit plans.

Subseries D. Accounting, 1927-1969, bulk 1927-1934

This subseries contains some of the oldest company records and is divided into three sections. (1) The correspondence files include information about early company finances, operations, development of the LaSalle plant, and contacts in St. Pierre and Miquelon. One file of correspondence documents the 1931 seizure of a Cuban boat carrying liquor with forged DCL and Canadian Excise labels. (2) The second section contains financial reports. (3) Other financial reports and corporate records pertain mainly to the 1927-1935 activities of Distillers Corporation Ltd., DC-SL, and Britcan Investments. A large portion of these records appear to have been gathered for an audit by Price, Waterhouse & Co., probably in preparation for their report on liquor pool Distillery Companies Consolidated, April 12, 1933. Records in this section also document the agreements and developing business relationship between Distillers Company Ltd. and Seagram. Other files include corporate documentation and financial reports for early subsidiaries; whisky inventories; staff information; and 1929-1934 sales and consignment records for locales including Belize, Bahamas, Bermuda and St. Pierre and Miquelon.

Subseries E. Control Services, 1930-1977

This subseries is divided into three sections. (1) The general department records include financial statements, balance sheets, financial memoranda, working papers and other reports for DC-SL and Canadian subsidiaries and, in a few cases, overseas subsidiaries. (2) Plant Accounting records include financial statements, general ledgers, balance sheets, working papers and other financial records of Canadian subsidiary companies. (3) The cased goods sections contains reports on sales and exports; advertising; imports and other subjects.

Subseries F. Comptroller, 1956-1968, bulk 1966-1968

The comptroller subseries contains financial records including those documenting the companies participation in Expo '67 and use of the company jet.

Subseries G. Tax Department, 1960-1981

The Tax Department records contain two sections. (1) The general department records includes correspondence, tax forms and working papers regarding taxation of Canadian companies. (2) The Treasury Services section contains financial reports such as depreciation schedules, fixed assets, balance sheets, and drawback claims regarding customs duties; and records regarding international trade and tax issues, and trademarks.

Subseries H. Personnel, 1944-1968

The Personnel records are divided·into four sections. (1) Head office records contain union contracts with two LaSalle local branches of the Distillery, Rectifying, Wine and Allied Workers' International Union of America (AFL). (2) Human Relations records include organizational charts and staffing numbers for plants, the central office and management. (3) The Head Office Employee Benefits section includes records regarding personnel, bonuses, employment forecasts, retirement and pension, and promotions. (4) The LaSalle personnel records include documentation of union activities, accident reports, and employment surveys.