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

Providing financial services, namely managing mutual funds selling and distributing mutual funds and mutual fund shares; investment management and consultation services; founding promoting, distributing and managing investment in portfolios; financial planning services; trust company services; lending services, mortgage and loan company services; accepting deposits, withdrawals and the borrowing of funds; and investment of deposits.

Financial planning services namely, pension, tax and estate planning.

Tax and taxation planning, advice, information and consultancy services; tax preparation; tax filing services; management of tax files; accounting services; bookkeeping; business assistance, advisory services and consultancy in the fields of budgeting, bookkeeping, preparation and filing of claims, preparation and filing of forms, bill paying, organizing and processing paperwork, and development of plan to achieve goals; payroll administration and management services; payroll processing services; payroll preparation; wage payroll preparation; administration of business payroll for others; business advice and information; assistance, advisory services and consultancy with regard to business planning, business analysis, business management, business organization, marketing and customer analysis; business consulting, management, planning and supervision; business assistance, management and information services. financial services, namely, preparation of management reports, preparation of financial statements, preparation of financial reports for others, tax and taxation planning, advice, information, and consultancy services, tax preparation services, tax filing services, management of tax files, accounting services, bookkeeping services, business financial assistance, financial advisory services, financial consultancy services, budgeting services, bookkeeping services, preparation and filing of financial claims, preparation and filing of financial forms, bill paying services, organizing and processing financial paperwork, development of financial plans to achieve goals, payroll administration services, payroll management services, payroll processing services, payroll preparation services, wage payroll preparation services, administration of business payroll for others, providing business financial advice and information, business financial planning services, business financial analysis services, business financial management services, financial services related to business organization, marketing, and customer analysis, business financial consulting, management, planning, information, and supervision services, financial records management, financial statement preparation and analysis for businesses, preparing financial reports for others, business management and technical aid and assistance in the establishment and/or operation of bookkeeping and accounting establishments, financial audit support services, and advice on government financial audit processes, policies, and strategy; financial records management; financial statement preparation and analysis for businesses; preparing financial reports for others; business management and technical aid and assistance in the establishment and/or operation of bookkeeping and accounting establishments. government compliance services, namely, preparation, organization and presentation of documents and data requested by a government body, advice on government audit processes, policies, and strategy, providing information in the field of government affairs, financial record-keeping for regulatory compliance purposes; audit support services, namely, review and analysis of a company's sales, as well as the preparation, organization and presentation of the documents and data requested by a government body, and advice on government audit processes, policies and strategy.

Business management and organization consultancy; business assistance for organization and human resources and for business management; accounting; preparation of tax returns; information and advice on transfers, purchases, mergers, privatizations, emissions, initial takeover and joint venture, internal and external business audits; negotiating and drafting of contracts; business auditing (commercial analysis); public relations; business management consultancy; management of an association of law firms; assistance and advice relating to financial affairs, monetary affairs, real estate affairs and fiscal affairs; financial valuations and assessments, monetary valuations and assessments, real estate valuations and assessments and fiscal valuations and assessments; Financial services provided by attorneys namely financial planning, financial analysis, financial transactions assistance, legal assistance related to industrial and real estate financing projects, risk analysis, conception and implementation of prevention tools related to finance and insurance matters, legal audits and drafting of contracts, completion of financing, security and loan documentation; organizing and conducting of colloquiums, conferences, congresses, symposiums, seminars for legal and fiscal purposes; edition of books and journals in legal and fiscal matters, conferences and training workshops in legal and fiscal matters; legal services; attorney services, namely in particular: legal advice, advice and services relating to civil law, corporate law, social law, fiscal law, consumer law, environmental law, insurance law, industrial property law, literary and artistic property law, competition law, distribution law, real estate law, urban planning and building law, public law, administrative law, business law, commercial law, economic law, media law, law relating to new technologies, pharmaceutical law, financial services law, financial law, financing law, stock market law, law on collective insolvency proceedings and on firms in difficulty, family law and the rights of individuals, penal law, international law and international trade law; incorporation services for businesses; legal research; arbitration services; assistance and representation for physical and legal persons at judicial and extra-judicial proceedings and arbitration bodies; mediation; legal assessment and monitoring; drafting of legal documents; legal research; copyright management; licensing of software (legal services); intellectual property consultancy; litigation services; registration of domain names (legal services); licensing of intellectual property; intellectual property watching services; expert legal opinions; arbitration; legal audits; advice on regulatory matters.

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Bookkeeping and preparation of income tax returns; Consulting in the field of the administration, management and organization of business; Estate planning services; Insurance services namely life insurance and disability insurance; Tax planning; Information in the field of taxation, business management and insurance provided by means of a global computer network; E-commerce services provided by means of the global computer network, namely providing: income tax, record keeping, accounting, bookkeeping, tax return processing, business planning and tax planning services, and non-downloadable software to permit the user of such software to complete income tax returns and to perform record keeping, accounting and bookkeeping functions.

Tax planning, Investment management, Estate planning, Financial services, Business planning, Risk management services, Retirement planning.

Tax planning, Financial planning, Investment planning and Estate planning.

Tax planning, Financial planning, Investment planning and Estate planning.