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%