EXHIBIT 23(j)


                           [Nesbitt Burns Letterhead]




                       CONSENT OF BMO NESBITT BURNS INC.


     We hereby consent to the use of our name and to the description of our
opinion letter, dated December 18, 1999, under the caption "THE
COMBINATION--Opinions of Financial Advisors" in, and to the inclusion of such
opinion letter as Annex G to, the Joint Proxy Statement/Prospectus of Canadian
National Railway Company ("Canadian National"), which Joint Proxy
Statement/Prospectus is part of the Registration Statement on Form S-4 and Form
F-4 of Canadian National. By giving such consent we do not thereby admit that
we are experts with respect to any part of such Registration Statement within
the meaning of the term "expert" as used in, or that we come within the
category of persons whose consent is required under, the Securities Act of
1933, as amended, or the rules and regulations of the Securities and Exchange
Commission promulgated thereunder.

Dated: March 3, 2000

                                              BMO NESBITT BURNS INC.

                                              By: /s/ BMO Nesbitt Burns Inc.
                                                  --------------------------