Getting back to the subject of tax incentives for research and development, is there an R&D tax incentive available to companies -- especially small companies -- that do not earn any profits or pay taxes?
I'll use the forestry sector as an example. For some time, this sector has been struggling to make a profit, even though it is in desperate need of funds to modernize its operations. The same holds true for other sectors as well. Is there any kind of incentive available for sectors that do not pay any taxes? Could it be spread over a period of two, five or ten years?