translate English to French: R.S., c.76, s.13. 14Where a will is admitted to probate or a grant of administration is made with will annexed or on account of supposed intestacy, by a Court having jurisdiction in that behalf, all acts done under the authority of such will or grant of administration shall, notwithstanding it may afterwards appear that the deceased had left a will, or left a will that superseded that of which probate was granted or that was annexed to the said letters, or notwithstanding that it appears that the will admitted to probate or administration was not duly executed, or was for any reason invalid, be as valid and effectual as such acts would have been if such will had been the last will of the deceased and had been duly executed and had been valid, or in case of administration as on intestacy, as valid as such acts would have been if the deceased had died intestate; but upon the revocation of the grant of probate or administration, the new personal representative of the deceased shall, subject to the provisions of sections 15 and 16 have the right to recover from the person acting as executor as aforesaid, any part of the estate remaining in his hands undistributed, and no more; and shall, subject to the provisions of the Statutes of Limitations, be entitled to recover from any one who erroneously received any portion of the estate of the deceased as one of his next of kin, or as a devisee, legatee, or heir, or as the husband or wife of the deceased, the portion so received or the value thereof.
22(2)In the case of a provincial mutual insurance company, incorporated under the provisions of Part II of the Companies Act, the assessment provided for by subsection (1) shall be computed on the cash payments and assessments received by the company for premiums, less return premiums and cancellations, and no such company shall be assessed under subsection (1) in respect of premiums or assessments received by the company during the first three years following the date on which the company was first licensed to transact the business of insurance in the Province. 22(3)Every person effecting, entering into or renewing a contract of fire insurance on or in respect of property in the Province with any insurer not licensed under the Insurance Act, shall pay a tax to the Minister of Finance calculated on the amount of the premiums or assessments, less the amount of any return premium or cancellation, which that person has paid or is liable to pay in respect of the contract, including premiums, or part premiums, covering fire risks only on automobiles, which tax shall be at the same rate as is imposed on licensed insurers by subsection (1).