1175.24. Where the initial qualification certificate issued by the Minister of Finance in respect of a major investment project is revoked, any person in respect of whom an amount has been determined under section 94.0.3.2 of the Act respecting the Ministère du Revenu (chapter M-31), in relation to the major investment project, shall pay, for the person’s taxation year in which the certificate was revoked, a tax equal to that amount.