Retail tax return preparation services and tax discounting services, the foregoing being provided either by itself and/or through one or more franchised licensees.

Education services namely tax preparation courses delivered in a classroom setting or by correspondence course, provided either by itself and/or through one or more franchised licensees.

Insurance, assurance, reinsurance and consultancy services of all kinds and descriptions; actuary services of all kinds and descriptions; evaluation, assessment, valuation, loss adjusting, agency, brokerage, exchange, savings, guarantee, security, swapping, deposit, clearing house and underwriting services of all kinds and descriptions; provision of financial reports and analysis all relating to risk management; estimating insurance risks, losses and liabilities; financial planning, auditing and consultancy services; claims settlement, management and control all relating to insurance claims; investment and investment trust services of all kinds and descriptions; commodity and money market services and services relating to monetary affairs of all kinds and descriptions; asset acquisition and disposal services of all kinds and descriptions; leasing and renting of real estate, real estate agencies and managers, appraisal and brokers; medical aid schemes and medical aid society services of all kinds and descriptions; services of all kinds and descriptions providing for medical and veterinary services; facilities of all kinds and descriptions providing for prepaid or partially paid medical or veterinary services; health and health care services; all services for, connected with or ancillary to any of the aforegoing.

Insurance, assurance, reinsurance and consultancy services of all kinds and descriptions; actuary services of all kinds and descriptions; evaluation, assessment, valuation, loss adjusting, agency, brokerage, exchange, savings, guarantee, security, swapping, deposit, clearing house and underwriting services of all kinds and descriptions; provision of financial reports and analysis all relating to risk management; estimating insurance risks, losses and liabilities; financial planning, auditing and consultancy services; claims settlement, management and control all relating to insurance claims; investment and investment trust services of all kinds and descriptions; commodity and money market services and services relating to monetary affairs of all kinds and descriptions; asset acquisition and disposal services of all kinds and descriptions; leasing and renting of real estate, real estate agencies and managers, appraisal and brokers; medical aid schemes and medical aid society services of all kinds and descriptions; services of all kinds and descriptions providing for medical and veterinary services; facilities of all kinds and descriptions providing for prepaid or partially paid medical or veterinary services; health and health care services; all services for, connected with or ancillary to any of the aforegoing.

Acoustic alarms, dosimeters, electrical loss indicators, ergometers, filters for respiratory masks, frequency meters, gauges, mechanical signs, microphones, microprocessors, digital plotters, sound W locating instruments; parts and fittings for all the aforesaid goods, printed forms, graphic prints, graphic representations and reproductions, handbooks and manuals, jackets for papers, pamphlets.

Insurance brokerage, insurance consultancy, insurance underwriting; actuarial services; financial analysis, evaluation, information, management and consultancy; fiscal assessments and valuations; the provision of guarantee insurance; correspondence courses in the field of insurance; education and instruction services, namely the delivery of courses, instructor training, tutoring, lecturing, the provision of practical training all in the filed of insurance; teching.

Acoustic alarms, dosimeters, electrical loss indicators, ergometers, filters for respiratory masks, frequency meters, gauges, mechanical signs, microphones, microprocessors, digital plotters, sound W locating instruments; parts and fittings for all the aforesaid goods; artificial limbs, ear plugs, electrodes for medical use, hearing protectors, orthopedic articles; parts and fittings for all the aforesaid goods; filter paper, filtering materials, printed forms, graphic prints, graphic representations and reproductions, handbooks and manuals, jackets for papers, pamphlets.

Insurance brokerage, insurance consultancy, the provision of insurance information to others in the form of printed and electronic publications and via the Internet and one or more other on line, worldwide or regional networks, insurance underwriting; actuarial services; financial analysis, evaluation, information, management and consultancy; fiscal assessments and valuations; brokerage services, namely brokerage services for capital investment, brokerage services for securities, brokerage services for stocks and bonds, real estate brokerage and brokerage services in the nature of the issuance of traveler's cheques; capital investments; the provision of guarantee insurance; mutual funds; real estate appraisal; correspondence courses in the field of insurance; education and instruction services, namely the delivery of courses, instructor training, tutoring, lecturing, the provision of practical training and electronic dissemination of course materials, all in the filed of insurance; production and rental of films, videotapes and sound recordings; publication of texts and of books; chemical analysis and research; analytical chemistry and assaying services; physics research; technical research and technical project studies, all in fields relating to insurance; the provision of quality control services to third parties in fields relating to insurance and the provision to third parties of training in such quality control services; the provision to third parties of testing services to determine whether raw and finished materials comply with their published specifications, performance claims and safety standards; calibration, namely the provision of calibration services to third parties; the provision to third parties of services in the fields of biomedical engineering, chemical engineering, civil engineering, computational engineering, electrical engineering, industrial engineering; mechanical engineering, petroleum engineering, reliability and safety engineering and computer software engineering; providing facilities for exhibitions; the provision of healthcare services, namely medical, dental, surgical and rehabilitation services; physical therapy; the provision to third parties of vocational guidance services, namely vocational suitability testing, skills assessment and vocational and career counseling; security consultancy; provision of asset inventory and identification videotaping services for businesses and households for security and insurance purposes.

Dinner sets namely coordinated in colors and design soup plates, plates, dessert plates, dishes, tureens, and salad bowls; coffee sets namely coordinated in colors and design coffee cups and related small-sized plates, sugar bowls, milk bowls and coffeepots; tea sets namely coordinated in colors and design tea cups, related small-sized plates, sugar bowls, milk bowls and teapots; drinking sets namely coordinated in colors and design glasses for soft drinks and jugs; pans, jugs, cups, saucers, plates and glasses made from ceramics, porcelain, stoneware, majolica, earthenware, china, vitreous china, bone china and from fireproof glass and crystal glass; oil and vinegar cruets, salt cellars, bread bowls, fruit bowls, egg cups, toothpick holders, serviette rings, (all being not of precious metals); corkscrews, bottle openers, can openers, kitchen spoons, ladles and table knife holders; tins and pots for spices, salt, pasta, rice, coffee and biscuits; vases, statuettes, and knickknacks.

Chilling units for chilled pools and chilled tubs; filters for hot tubs; fitted liners for hot tubs; fitted spa covers; heaters for hot tubs; hot tubs; sauna heaters; water jets for use in hot tubs

Whiskey

Providing a service that allows customers to purchase energy, namely, electricity

Public utility services in the form of electricity distribution; public utility services in the form of natural gas distribution; public utility services in the form of water distribution

Trucks, Cars,Equipment.

Service of Trucks and Equipment.