Legal to send controls out of U.S.?

RxCello wrote the following at 23:00 on 9/24/10;

I am a licensed pharmacy technician. I have a friend who recently moved to Canada who has some prescriptions that were filled automatically here in the U.S. He asked me to pick them up for him, and now he's asking me to send them to his residence in Canada. One is a schedule IV controlled substance.

What is the law regarding this? Can someone point me to the applicable statute? (Trying to find something in the Drug Abuse Control and Prevention Act of 1970 is quite challenging.) I'm real reluctant to do this, for obvious reasons.