EXHIBIT 8.1
LISTING OF SUBSIDIARIES
The following companies are subsidiaries of Teekay Tankers Ltd. as at December 31, 2014:
State of Jurisdiction of Incorporation | Proportion of Ownership Interest | |||||
1. | Americas Spirit L.L.C. | Marshall Islands | 100.0% | |||
2. | Ashkini Spirit L.L.C. | Marshall Islands | 100.0% | |||
3. | Australian Spirit L.L.C. | Marshall Islands | 100.0% | |||
4. | Axel Spirit L.L.C. | Marshall Islands | 100.0% | |||
5. | Donegal Spirit L.L.C. | Marshall Islands | 100.0% | |||
6. | Erik Spirit L.L.C. | Marshall Islands | 100.0% | |||
7. | Esther Spirit L.L.C. | Marshall Islands | 100.0% | |||
8. | Everest Spirit Holding L.L.C. | Marshall Islands | 100.0% | |||
9. | Galway Spirit L.L.C. | Marshall Islands | 100.0% | |||
10. | Ganges Spirit L.L.C. | Marshall Islands | 100.0% | |||
11. | Godavari Spirit L.L.C. | Marshall Islands | 100.0% | |||
12. | Helga Spirit L.L.C. | Marshall Islands | 100.0% | |||
13. | Hugli Spirit L.L.C. | Marshall Islands | 100.0% | |||
14. | Iskmati Spirit L.L.C. | Marshall Islands | 100.0% | |||
15. | Kanata Spirit Holding L.L.C. | Marshall Islands | 100.0% | |||
16. | Kareela Spirit Holding L.L.C. | Marshall Islands | 100.0% | |||
17. | Kaveri Spirit L.L.C. | Marshall Islands | 100.0% | |||
18. | Kyeema Spirit Holding L.L.C. | Marshall Islands | 100.0% | |||
19. | Limerick Spirit L.L.C. | Marshall Islands | 100.0% | |||
20. | Mahanadi Spirit L.L.C. | Marshall Islands | 100.0% | |||
21. | Matterhorn Spirit L.L.C. | Marshall Islands | 100.0% | |||
22. | Narmada Spirit L.L.C. | Marshall Islands | 100.0% | |||
23. | Nassau Spirit Holding L.L.C. | Marshall Islands | 100.0% | |||
24. | Pinnacle Spirit L.L.C. | Marshall Islands | 100.0% | |||
25. | Summit Spirit L.L.C. | Marshall Islands | 100.0% | |||
26. | STX Hull No. S1672 L.L.C. | Marshall Islands | 100.0% | |||
27. | STX Hull No. S1673 L.L.C. | Marshall Islands | 100.0% | |||
28. | STX Hull No. S1674 L.L.C. | Marshall Islands | 100.0% | |||
29. | STX Hull No. S1675 L.L.C. | Marshall Islands | 100.0% | |||
30. | Teesta Spirit L.L.C. | Marshall Islands | 100.0% | |||
31. | Yamuna Spirit L.L.C. | Marshall Islands | 100.0% | |||
32. | Teekay Tankers Holdings Ltd. | Marshall Islands | 100.0% | |||
33. | Teekay Tankers HZ Hull No. S-1415 L.L.C. | Marshall Islands | 100.0% | |||
34. | VLCC A Investment L.L.C. | Marshall Islands | 100.0% | |||
35. | VLCC B Investment L.L.C. | Marshall Islands | 100.0% | |||
36. | Zenith Spirit L.L.C. | Marshall Islands | 100.0% |