Exhibit 8.1
List of Subsidiaries
| Country of | Ownership interest | ||||||
| Name | Incorporation | June 30, 2026 | June 30, 2025 | ||||
| Abundant Solar Power Inc. | USA | 100% | 100% | ||||
| Abundant Construction Inc. | Canada | 100% | 100% | ||||
| Solar Alliance TE HoldCo 1, LLC | USA | 100% | 100% | ||||
| 2467264 Ontario Inc. | Canada | 49.90% | 49.90% | ||||
| OFIT GM Inc. | Canada | 49.90% | 49.90% | ||||
| OFIT RT Inc. | Canada | 49.90% | 49.90% | ||||
| Solar Flow-Through Funds Ltd. | Canada | 100% | 100% | ||||
| Solar High Yield Projects #1 Ltd. | Canada | 100% | 100% | ||||
| 2344215 Ontario Inc. | Canada | 100% | 100% | ||||
| SHY1 2012 FIT2 Ltd. | Canada | 100% | 100% | ||||
| 2343461 Ontario Inc. | Canada | 100% | 100% | ||||
| Solar Flow-Through Project #1 (2013) Ltd. | Canada | 100% | 100% | ||||
| Solar Flow-Through (2014) Ltd. | Canada | 100% | 100% | ||||
| Solar Flow-Through Projects (2014 Subco F2) Ltd. | Canada | 100% | 100% | ||||
| Solar Flow-Through (2015) Ltd. | Canada | 100% | 100% | ||||
| SFF Solar (2015) Ltd. | Canada | 100% | 100% | ||||
| Solar Flow-Through (2016) Ltd. | Canada | 100% | 100% | ||||
| Solar Flow-Through (2017-I) Ltd. | Canada | 100% | 100% | ||||
| Solar Flow-Through (2017-A) Ltd. | Canada | 100% | 100% | ||||
| Solar Flow-Through (2018-I) Ltd. | Canada | 100% | 100% | ||||
| Solar Flow-Through (2018-A) Ltd. | Canada | 100% | 100% | ||||
| 15155355 Canada Inc. | Canada | 100% | 100% | ||||
| Abundant Construction Alberta Corp. | Canada | 100% | 100% | ||||
| Icarus Whitesand Solar Limited Partnership | Canada | 85.00% | 85.00% | ||||
| 1000234763 Ontario Inc. | Canada | 50.00% | 50.00% | ||||
| 1000234813 Ontario Inc. | Canada | 50.00% | 50.00% | ||||
| 2387280 Ontario Inc. | Canada | 49.90% | 49.90% | ||||
| 2405402 Ontario Inc. | Canada | 49.90% | 49.90% | ||||
| 2405514 Ontario Inc. | Canada | 49.90% | 49.90% | ||||
| 2467260 Ontario Inc. | Canada | 49.90% | 49.90% | ||||
| 2405372 Ontario Inc. | Canada | 49.90% | 49.90% | ||||
| 2469780 Ontario Inc. | Canada | 49.90% | 49.90% | ||||
| 2405799 Ontario Inc. | Canada | 49.90% | 49.90% | ||||
| 2503072 Ontario Inc. | Canada | 49.90% | 49.90% | ||||
| 2503225 Ontario Inc. | Canada | 49.90% | 49.90% | ||||
| 2503903 Ontario Inc. | Canada | 49.90% | 49.90% | ||||
| Northern Development Solar 2016 Inc. | Canada | 49.90% | 49.90% | ||||
| Sunshine Solar Ontario 2016 Inc. | Canada | 49.90% | 49.90% | ||||
| 2387276 Ontario Inc. | Canada | 49.90% | 49.90% | ||||
| 2387281 Ontario Inc. | Canada | 49.90% | 49.90% | ||||
| 2387282 Ontario Inc. | Canada | 49.90% | 49.90% | ||||
| 2391395 Ontario Inc. | Canada | 49.90% | 49.90% | ||||
| SPN LP 7 | Canada | 49.99% | 49.99% | ||||