Derek Moran
�warehouse receipt� includes
(a) any receipt given by any person for goods, wares and merchandise in the person�s actual, visible and continued possession as bailee thereof in good faith and not as the owner thereof,
(b) receipts given by any person who is the owner or keeper of a harbour, cove, pond, wharf, yard, warehouse, shed, storehouse or other place for the storage of goods, wares and merchandise, for goods, wares and merchandise delivered to the person as bailee, and actually in the place or in one or more of the places owned or kept by the person, whether or not that person is engaged in other business,
(c) receipts given by any person in charge of logs or timber in transit from timber limits or other lands to the place of destination of the logs or timber,
(d) Lake Shippers� Clearance Association receipts and transfer certificates, British Columbia Grain Shippers� Clearance Association receipts and transfer certificates, and all documents recognized by the Canada Grain Act as elevator receipts, and
(e) receipts given by any person for any hydrocarbons received by the person as bailee, whether the person�s obligation to restore requires delivery of the same hydrocarbons or may be satisfied by delivery of a like quantity of hydrocarbons 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