All words used in the singular include the plural, and the plural the singular; each gender includes the other and any tense includes the other tenses unless the context requires otherwise. "Shall" is mandatory and "may" is permissive. The word "includes" shall not limit a term to the specific examples, but is intended to extend its meaning to all other instances or circumstances of like kind or character.
(SCC 192 § 4, 1975)