Payroll administration and management services; Payroll preparation; Payroll processing services; Tax advisory services; Tax and taxation planning, advice, information and consultancy services; Tax assessment; Tax consultation; Tax filing services; Tax preparation; Administration of business payroll for others; 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, development of plan to achieve goals and referral services to bereavement counselors; Business management consultation and services, namely, managing and administering non-core functions, namely, mailing and shipping, records management, information services, administration, payroll and accounting, and telemarketing services; Income tax consultation; Income tax preparation; Management of tax files; Wage payroll preparation