Devise or bequest to the “heir” of the testator
26Except where a contrary intention appears by the will, where property is devised or bequeathed to the “heir” of the testator or of another person
(a)
the word “heir” means the person to whom the beneficial interest in the property would go under the law of the Province if the testator or the other person died intestate, and
(b)
where used in that law the word “child” includes for the purpose of this section a person related by or through adoption to the testator or the other person.