Most of the tax credits for small companies across Canada are on completion of projects, as Jason was saying. The larger companies have annualized tax credits. The difference is you can't go to the bank with these credits that are based on finished products because the bank won't lend you money. They ask what happens if you don't get the product done. The guys who need the annualization don't have it with all or most of the tax credits because of their size.
In Newfoundland and Labrador, the government gets away from the tax credits and starts making individual deals with the companies that invest there. They have different grant and loan programs and so forth. They don't really base themselves on a tax credit system.