EXHIBIT 8.1
SUBSIDIARIES OF THE REGISTRANT
| Jurisdiction of | Shareholding at | |
| Name | Incorporation | End of Year |
| Lucky Minerals Inc. | Canada | 100% |
| 2801 Shangri-La Ltd. | British Columbia, Canada | 100% |
| 0808964 B.C. Ltd | British Columbia, Canada | 100% |
| 0809411 B.C. Ltd | British Columbia, Canada | 100% |
| Digital Labs Inc. | Alberta, Canada | 100% |
| Midland Holland Ltd. | Alberta, Canada | 100% |
| Person Finance Ltd. | Alberta, Canada | 100% |
