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EXHIBIT 8.1
LIST OF SUBSIDIARIES
• | 2861399 Canada Inc., a corporation existing under the CBCA. | |
• | Microcell Solutions Inc., a corporation existing under the CBCA and doing business under the trade-mark Fido®. | |
• | Telcom Investments Inc., a corporation existing under the laws of the state of Delaware. | |
• | Inukshuk Internet Inc., a corporation existing under the CBCA. |