Derek Moran
�bill of lading� includes all receipts for goods, wares and merchandise accompanied by an undertaking
(a) to move the goods, wares and 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 and merchandise were received a like quantity of goods, wares and merchandise of the same or a similar grade or kind;
http://www.laws.justice.gc.ca/eng/acts/B-1.01/page-169.html#h-80