Words and Phrases - "undue"

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94
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44
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31 March 2026 Internal T.I. 2025-1076591I7 - Undue benefits

Summary Under
Tax Topics - Income Tax Act - Section 188.1 - Subsection 188.1(5)
the “undue benefit” penalty can extend to private benefits conferred by a registered charity on those without a specified relationship to it

Can the “undue benefit” penalty under s. 188.1(4) apply where a registered charity provides a non-incidental private benefit directly to a...

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Words and Phrases
undue undue benefit