Exhibit 8.1
List of Subsidiaries of Videotron Ltd.
Name of Subsidiary | | Jurisdiction of Incorporation or Organization | | Equity Interest/Voting Interest |
| | | | |
Videotron Infrastructures Inc. | | Canada | | 100% / 100% |
Videotron US Inc. | | Delaware | | 100% / 100% |
SETTE Inc. | | Québec | | 84.53% / 84.53% |
Fizz Mobile & Internet Inc. | | Québec | | 100% / 100% |
Freedom Mobile Distribution Inc. | | Alberta | | 100% / 100% |
9176-6857 Québec Inc. | | Québec | | 100% / 100% |
9525-7705 Québec Inc. | | Québec | | 100% / 100% |