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EXHIBIT 8.1
LIST OF SIGNIFICANT SUBSIDIARIES
The following is a list of Teekay LNG Partners L.P.’s significant subsidiaries as at December 31, 2007:
Proportion of | ||||||
State or | Ownership | |||||
Name of Significant Subsidiary | Jurisdiction of Incorporation | Interest | ||||
NAVIERA TEEKAY GAS, SL | SPAIN | 100 | % | |||
NAVIERA TEEKAY GAS II, SL | SPAIN | 100 | % | |||
NAVIERA TEEKAY GAS III, SL | SPAIN | 100 | % | |||
NAVIERA TEEKAY GAS IV, SL | SPAIN | 100 | % | |||
SINGLE SHIP LIMITED LIABILITY COMPANIES | MARSHALL ISLANDS | 100 | % | |||
TEEKAY LUXEMBOURG SARL | LUXEMBOURG | 100 | % | |||
TEEKAY NAKILAT HOLDINGS CORPORATION | MARSHALL ISLANDS | 100 | % | |||
TEEKAY NAKILAT CORPORATION | MARSHALL ISLANDS | 70 | % | |||
TEEKAY NAKILAT (II) LIMITED | UNITED KINGDOM | 70 | % | |||
TEEKAY SHIPPING SPAIN SL | SPAIN | 100 | % |