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Exhibit 8.1
LIST OF SUBSIDIARIES
● | ZIM has the following, wholly owned subsidiaries: |
● | Advanced Internet Inc., a company incorporated in Pennsylvania, acquired by ZIM Corporation on April 1, 2006 |
● | ZIM Technologies do Brazil Ltda., a company incorporated in Brazil that distributes the ZIM IDE Software |
● | PCI Merge, Inc., a Florida based holding company with no operations |