A child has been defined in the Income Tax Act as:

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;

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