“Child” definition of section 1 of ITA

“child”, in relation to any person, includes any person adopted by him or her

(a)     under the law of the Republic; or

(b)     under the law of any country other than the Republic, provided the adopted person is under such law accorded the status of a legitimate child of the adoptive parent and the adoption was made at a time when the adoptive parent was ordinarily resident in such country;