Derek Moran
The Dictionary of Canadian Law 4th-edition, BILL OF LADING: Includes all RECEIPTS(think 'Revenue Receipt') for goods, wares and merchandise accompanied by an undertaking (a) to move the goods/wares/merchandise from the place where they were received to some other place, by ANY means whatever, or (b) to deliver to a place other than the place where the goods/wares/merchandise were received a LIKE QUANTITY of goods/wares/merchandise of the SAME or a SIMILAR grade or KIND. Bank Act, S.C. 1991. c.46, s. 425