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/usr/share/doc/r-cran-xts/copyright is in r-cran-xts 0.9-7-1.

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The actual contents of the file can be viewed below.

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Format: http://www.debian.org/doc/packaging-manuals/copyright-format/1.0/
Upstream-Name: xts
Source: http://r-forge.r-project.org/projects/xts/

Files: *
Copyright: Jeffrey A. Ryan <jeff.a.ryan@gmail.com>
License: GPL-2+

Files: src/init.c
       src/isOrdered.c
       src/isXts.c
       src/leadingNA.c
       src/merge.c
       src/rbind.c
       src/rollfun.c
       src/runSum.c
       src/startofyear.c
       src/subset.old.c
       src/toperiod.c
       src/totalcols.c
       R/[a-oq-zOP]*
       R/p[elr]*
Copyright: 2008-2013  Jeffrey A. Ryan <jeff.a.ryan@gmail.com>
License: GPL-3+

Files: inst/include/xtsAPI.h
Copyright: 2008-2013 Jeffrey A. Ryan <jeff.a.ryan@gmail.com>
           2013 Dirk Eddelbuettel <edd@debian.org>
License: GPL-2+

Files: debian/*
Copyright: 2012 Lifeng Sun <lifongsun@gmail.com>
License: GPL-2+

License: GPL-2+
 This package is free software; you can redistribute it and/or modify
 it under the terms of the GNU General Public License as published by
 the Free Software Foundation, either version 2 of the License, or
 (at your option) any later version.
 .
 This package is distributed in the hope that it will be useful,
 but WITHOUT ANY WARRANTY; without even the implied warranty of
 MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
 GNU General Public License for more details.
 .
 You should have received a copy of the GNU General Public License
 along with this program. If not, see <http://www.gnu.org/licenses/>
 .
 On Debian systems, the complete text of the GNU General
 Public License version 2 can be found in "/usr/share/common-licenses/GPL-2".

License: GPL-3+
 This package is free software; you can redistribute it and/or modify
 it under the terms of the GNU General Public License as published by
 the Free Software Foundation, either version 3 of the License, or
 (at your option) any later version.
 .
 This package is distributed in the hope that it will be useful,
 but WITHOUT ANY WARRANTY; without even the implied warranty of
 MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
 GNU General Public License for more details.
 .
 You should have received a copy of the GNU General Public License
 along with this program. If not, see <http://www.gnu.org/licenses/>
 .
 On Debian systems, the complete text of the GNU General
 Public License version 3 can be found in "/usr/share/common-licenses/GPL-3".