This chapter critically examines the fifth and last criterion of the proposed framework for social enterprise law, namely, distribution of dividends and assets, and allocation of tax benefits. I assess how restrictions on the distribution of dividends and assets can ensure that the pursuit of social benefit is not subordinated to that of profit-making by analyzing the CIC regulations. I argue that these restrictions in themselves do not necessarily ensure that the pursuit of social benefit is prioritized over profit-making. Under my criterion, it is argued that directors should be required to issue a report specifying whether and how they have complied with the corporate purpose, among other requirements. In addition, they should be required to engage in a critically self-reflexive process on how they measure impact based on the proposed three-step framework. I also argue that because investors need to be incentivized to invest in social enterprises and given that a central challenge facing social enterprises in Asia is poor access to funding, I consider how tax law can be used to incentivize investments from shareholders.