EXHIBIT 8.1
LISTING OF SUBSIDIARIES
The following companies are subsidiaries of Teekay Tankers Ltd. as at December 31, 2013:
| State of Jurisdiction of Incorporation |
Proportion of Ownership Interest |
|||||||
| 1. Alpha VLCC L.L.C. |
Marshall Islands | 100.0 | % | |||||
| 2. Americas Spirit L.L.C. |
Marshall Islands | 100.0 | % | |||||
| 3. Ashkini Spirit L.L.C. |
Marshall Islands | 100.0 | % | |||||
| 4. Australia Spirit L.L.C. |
Marshall Islands | 100.0 | % | |||||
| 5. Axel Spirit L.L.C. |
Marshall Islands | 100.0 | % | |||||
| 6. Beta VLCC L.L.C. |
Marshall Islands | 100.0 | % | |||||
| 7. Donegal Spirit L.L.C. |
Marshall Islands | 100.0 | % | |||||
| 8. Erik Spirit L.L.C. |
Marshall Islands | 100.0 | % | |||||
| 9. Esther Spirit L.L.C. |
Marshall Islands | 100.0 | % | |||||
| 10. Everest Spirit Holding L.L.C. |
Marshall Islands | 100.0 | % | |||||
| 11. Falster Spirit Holdings L.L.C. |
Marshall Islands | 100.0 | % | |||||
| 12. Galway Spirit L.L.C. |
Marshall Islands | 100.0 | % | |||||
| 13. Ganges Spirit L.L.C. |
Marshall Islands | 100.0 | % | |||||
| 14. Godavari Spirit L.L.C. |
Marshall Islands | 100.0 | % | |||||
| 15. Helga Spirit L.L.C. |
Marshall Islands | 100.0 | % | |||||
| 16. Hugli Spirit L.L.C. |
Marshall Islands | 100.0 | % | |||||
| 17. Iskmati Spirit L.L.C. |
Marshall Islands | 100.0 | % | |||||
| 18. Kanata Spirit Holding L.L.C. |
Marshall Islands | 100.0 | % | |||||
| 19. Kareela Spirit Holding L.L.C. |
Marshall Islands | 100.0 | % | |||||
| 20. Kaveri Spirit L.L.C. |
Marshall Islands | 100.0 | % | |||||
| 21. Kyeema Spirit Holding L.L.C. |
Marshall Islands | 100.0 | % | |||||
| 22. Limerick Spirit L.L.C. |
Marshall Islands | 100.0 | % | |||||
| 23. Mahanadi Spirit L.L.C. |
Marshall Islands | 100.0 | % | |||||
| 24. Matterhorn Spirit L.L.C. |
Marshall Islands | 100.0 | % | |||||
| 25. Narmada Spirit L.L.C. |
Marshall Islands | 100.0 | % | |||||
| 26. Nassau Spirit Holding L.L.C. |
Marshall Islands | 100.0 | % | |||||
| 27. Pinnacle Spirit L.L.C. |
Marshall Islands | 100.0 | % | |||||
| 28. Sotra Spirit Holding L.L.C. |
Marshall Islands | 100.0 | % | |||||
| 29. Summit Spirit 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. VLCC A Investment L.L.C. |
Marshall Islands | 100.0 | % | |||||
| 34. VLCC B Investment L.L.C. |
Marshall Islands | 100.0 | % | |||||
| 35. Yamuna Spirit L.L.C. |
Marshall Islands | 100.0 | % | |||||