EXHIBIT 8.1 ----------- LIST OF SUBSIDIARIES -------------------- - --------------------------------- ------------------------- -------------------- NAME OF SUBSIDIARY JURISDICTION % OWNERSHIP - --------------------------------- ------------------------- -------------------- Descartes U.S. Holdings, Inc. Delaware 100% - --------------------------------- ------------------------- -------------------- Descartes Systems (USA) LLC Delaware 100% - --------------------------------- ------------------------- -------------------- Descartes Systems AB Sweden 100% - --------------------------------- ------------------------- --------------------