Derek Moran
Supreme Court of Canada Bank of Canada v. Bank of Montreal, [1978]
[Page 1156]
"...a promissory note(legal tender)...is not itself money...there is no liquidation of the debt, until it is discharged..."
https://www.canlii.org/en/ca/scc/doc/1977/1977canlii36/1977canlii36.html