1029.8.36.59.14.2. For the purposes of this division, no amount may be deemed to have been paid to the Minister by a corporation under section 1029.8.36.59.13 or 1029.8.36.59.14, in relation to expenses incurred by the corporation or by a partnership of which the corporation is a member, in respect of an access road or a bridge for which a certificate was issued for the purposes of this division if the expenses were incurred before the beginning, or after the end, of the period for which the certificate was issued.