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The General Clauses Act

13Gender and number

In all 1[Central Acts] and Regulations, unless there is anything repugnant in the subject or context,--

(1) words importing the masculine gender shall be taken to include females; and

(2) words in the singular shall include the plural, and vice versa.

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1. Subs., ibid., for "Acts of the Governor-General in Council".

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