[FIX] l10n_ca: default stock input account for products categories

Since Odoo 8.0,
the default stock input account for product categories
in the Canadian localization is set to
`214100 CANADA REVENUE AGENCY`

This is the case since this commit:
https://github.com/odoo/odoo/commit/13dacd11c10dac853def763432829b8976604a7d#diff-2e65e26a4efc4ab95e72dbe2033141ecL294
In which the account with the XML ID 2141_en
214100 Stock Received But Not Billed
has been renamed
214100 CANADA REVENUE AGENCY

In this very same commit, the account "Stock Received But Not Billed" has been moved to the account 217100,
under the XML ID chart2171_en:
https://github.com/odoo/odoo/commit/13dacd11c10dac853def763432829b8976604a7d#diff-2e65e26a4efc4ab95e72dbe2033141ecR447

While the default value for the products categories stock input account remained the same, the account with as code 2141:
https://github.com/odoo/odoo/blob/8.0/addons/l10n_ca/account_chart_template_en.xml#L8

This is an oversight. It was not meant that way. The default stock input account for products
should well be "Stock Received But Not Billed".

In addition, a stock account is supposed to be of type assets, and not of type liabilities.

I contacted @max3903, who was a contributor of the l10n_ca localization,
and who is therefore a better expert than me regarding the Canadian localization.
He confirmed me all the above findings.

opw-775413