EXHIBIT 8.1

LISTING OF SUBSIDIARIES

The following is a list of the Company’s subsidiaries as at December 31, 2020, excluding certain subsidiaries that in aggregate are not significant.

Name of Subsidiary			State or Jurisdiction of Incorporation			Proportion of Ownership Interest
Al Areesh L.L.C.			Marshall Islands			29.7%
Al Daayen L.L.C.			Marshall Islands			29.7%
Al Marrouna L.L.C.			Marshall Islands			29.7%
Alexander Spirit L.L.C.			Marshall Islands			42.4%
Americas Spirit L.L.C.			Marshall Islands			28.6%
Arctic Spirit L.L.C.			Marshall Islands			42.4%
Athens Spirit L.L.C.			Marshall Islands			28.6%
Atlanta Spirit L.L.C.			Marshall Islands			28.6%
Australian Spirit L.L.C.			Marshall Islands			28.6%
Axel Spirit L.L.C.			Marshall Islands			28.6%
Bahrain Spirit L.L.C.			Marshall Islands			42.4%
Banff L.L.C.			Marshall Islands			100%
Barcelona Spirit L.L.C.			Marshall Islands			28.6%
Beijing Spirit L.L.C.			Marshall Islands			28.6%
Bermuda Spirit L.L.C.			Marshall Islands			42.4%
Creole Spirit L.L.C.			Marshall Islands			42.4%
DHJS Hull No. 2007-001 L.L.C.			Marshall Islands			42.4%
DHJS Hull No. 2007-002 L.L.C.			Marshall Islands			42.4%
Dilong Spirit L.L.C.			Marshall Islands			28.6%
Donegal Spirit L.L.C.			Marshall Islands			28.6%
Erik Spirit L.L.C.			Marshall Islands			28.6%
Esther Spirit L.L.C.			Marshall Islands			28.6%
European Spirit L.L.C.			Marshall Islands			42.4%
Everest Spirit Holding L.L.C.			Marshall Islands			28.6%
Explorer Spirit L.L.C.			Marshall Islands			28.6%
Galway Spirit L.L.C.			Marshall Islands			28.6%
Helga Spirit L.L.C.			Marshall Islands			28.6%
Hummingbird Holdings L.L.C.			Marshall Islands			100%
Hummingbird Spirit L.L.C.			Marshall Islands			100%
Jiaolong Spirit L.L.C.			Marshall Islands			28.6%
Kaveri Spirit L.L.C.			Marshall Islands			28.6%
Limerick Spirit L.L.C.			Marshall Islands			28.6%
London Spirit L.L.C.			Marshall Islands			28.6%
Los Angeles Spirit L.L.C.			Marshall Islands			28.6%
Macoma L.L.C.			Marshall Islands			42.4%
Magdala L.L.C.			Marshall Islands			42.4%
Matterhorn Spirit L.L.C.			Marshall Islands			28.6%
Megara L.L.C.			Marshall Islands			42.4%
Montreal Spirit L.L.C.			Marshall Islands			28.6%
Moscow Spirit L.L.C.			Marshall Islands			28.6%
Murex L.L.C.			Marshall Islands			42.4%
Myrina L.L.C.			Marshall Islands			42.4%
Nakilat Holdco L.L.C.			Marshall Islands			29.7%
Naviera Teekay Gas II, S.L.U.			Spain			42.4%
Naviera Teekay Gas III, S.L.U.			Spain			42.4%
Naviera Teekay Gas IV, S.L.U.			Spain			42.4%
Naviera Teekay Gas, S.L.U.			Spain			42.4%
Navigator Spirit L.L.C.			Marshall Islands			28.6%
Oak Spirit L.L.C.			Marshall Islands			42.4%
Petrojarl IV DA			Norway			100%
Pinnacle Spirit L.L.C.			Marshall Islands			28.6%

Polar Spirit L.L.C.			Marshall Islands			42.4%
Remora AS			Norway			89.9%
Rio Spirit L.L.C.			Marshall Islands			28.6%
Sean Spirit L.L.C.			Marshall Islands			42.4%
Seoul Spirit L.L.C.			Marshall Islands			28.6%
Shenlong Spirit L.L.C.			Marshall Islands			28.6%
Sonoma L.L.C.			Marshall Islands			42.4%
STX Hull No. S1672 L.L.C.			Marshall Islands			28.6%
Summit Spirit L.L.C.			Marshall Islands			28.6%
Sydney Spirit L.L.C.			Marshall Islands			28.6%
T.I.L. Holdings Ltd.			Marshall Islands			28.6%
T.I.L. I L.L.C.			Marshall Islands			28.6%
T.I.L. II L.L.C.			Marshall Islands			28.6%
T.I.L. III L.L.C.			Marshall Islands			28.6%
T.I.L. IV L.L.C.			Marshall Islands			28.6%
T.I.L. IX L.L.C.			Marshall Islands			28.6%
T.I.L. V L.L.C.			Marshall Islands			28.6%
T.I.L. VI L.L.C.			Marshall Islands			28.6%
T.I.L. VII L.L.C.			Marshall Islands			28.6%
T.I.L. VIII L.L.C.			Marshall Islands			28.6%
T.I.L. X L.L.C.			Marshall Islands			28.6%
T.I.L. XI L.L.C.			Marshall Islands			28.6%
T.I.L. XII L.L.C.			Marshall Islands			28.6%
T.I.L. XIII L.L.C.			Marshall Islands			28.6%
T.I.L. XIV L.L.C.			Marshall Islands			28.6%
Taizhou Hull No. WZL 0501 L.L.C.			Marshall Islands			42.4%
Taizhou Hull No. WZL 0502 L.L.C.			Marshall Islands			42.4%
Taizhou Hull No. WZL 0503 L.L.C.			Marshall Islands			42.4%
Tangguh Hiri Finance Limited			United Kingdom			29.7%
Tangguh Hiri Operating Limited			United Kingdom			29.7%
Tangguh Sago Finance Limited			United Kingdom			29.7%
Tangguh Sago Operating Limited			United Kingdom			29.7%
Tanker Investments Ltd.			Marshall Islands			28.6%
Teekay BLT Corporation			Marshall Islands			29.7%
Teekay BLT Finance Corporation			Marshall Islands			29.7%
Teekay Business Process Services, Inc.			Philippines			100%
Teekay Chartering Limited			Marshall Islands			28.7%
Teekay Cyprus Limited			Cyprus			100%
Teekay Finance Limited			Bermuda			100%
Teekay Gas Group Ltd.			Marshall Islands			42.4%
Teekay GP L.L.C.			Marshall Islands			100%
Teekay Holdings Australia Pty Ltd.			Australia			100%
Teekay Holdings Limited			Bermuda			100%
Teekay Hummingbird Production Limited			United Kingdom			100%
Teekay Lightering Services L.L.C.			Marshall Islands			100%
Teekay LNG Bahrain Operations L.L.C.			Bahrain			42.4%
Teekay LNG Chartering L.L.C.			Marshall Islands			42.4%
Teekay LNG Holdco L.L.C.			Marshall Islands			42.4%
Teekay LNG Operating L.L.C.			Marshall Islands			42.4%
Teekay LNG Partners L.P. (1)			Marshall Islands			42.4%
Teekay LNG Project Services L.L.C.			Marshall Islands			42.4%
Teekay Luxembourg S.A.R.L.			Luxembourg			42.4%
Teekay Marine (Singapore) Pte. Ltd.			Singapore			28.7%
Teekay Marine Holdings Ltd.			Marshall Islands			28.6%
Teekay Marine Ltd.			Marshall Islands			28.7%
Teekay Marine Resources Pty Ltd.			Australia			100%
Teekay Marine Solutions Inc.			USA			28.6%
Teekay Nakilat (II) Limited			United Kingdom			29.7%

Teekay Nakilat Corporation			Marshall Islands			29.7%
Teekay Nakilat Holdings (III) Corporation			Marshall Islands			42.4%
Teekay Nakilat Holdings Corporation			Marshall Islands			42.4%
Teekay Petrojarl Floating Production (UK) Ltd.			United Kingdom			100%
Teekay Service Holdings Cooperatief U.A.			Netherlands			100%
Teekay Shipbuilding Supervision Services L.L.C.			Marshall Islands			100%
Teekay Shipping (Australia) Pty Ltd.			Australia			100%
Teekay Shipping (Canada) Ltd.			Canada			100%
Teekay Shipping (Glasgow) Ltd.			United Kingdom			100%
Teekay Shipping (India) Private Limited			India			100%
Teekay Shipping (Singapore) Pte. Ltd			Singapore			100%
Teekay Shipping (UK) Ltd.			United Kingdom			100%
Teekay Shipping (USA) Inc.			USA			100%
Teekay Shipping Limited			Bermuda			100%
Teekay Shipping Philippines Inc.			Philippines			100%
Teekay Spain S.L.U.			Spain			42.4%
Teekay Tangguh Borrower L.L.C.			Marshall Islands			42.4%
Teekay Tangguh Holdings Corporation			Marshall Islands			42.4%
Teekay Tanker Operations Ltd.			Marshall Islands			28.7%
Teekay Tankers Chartering L.L.C.			Marshall Islands			28.6%
Teekay Tankers Chartering Pte. Ltd.			Singapore			28.6%
Teekay Tankers Holdings Ltd.			Marshall Islands			28.6%
Teekay Tankers HZ Hull No. H 1586 L.L.C.			Marshall Islands			28.6%
Teekay Tankers HZ Hull No. H 1587 L.L.C.			Marshall Islands			28.6%
Teekay Tankers HZ Hull No. H 1592 L.L.C.			Marshall Islands			28.6%
Teekay Tankers HZ Hull No. H 1593 L.L.C.			Marshall Islands			28.6%
Teekay Tankers Ltd.(2)			Marshall Islands			28.6%
Teekay Tankers TS Hull No. S-1415 L.L.C.			Marshall Islands			28.6%
Teekay Workboats L.L.C.			USA			28.6%
Tianlong Spirit L.L.C.			Marshall Islands			28.6%
Tokyo Spirit L.L.C.			Marshall Islands			28.6%
Torben Spirit L.L.C.			Marshall Islands			42.4%
TPO AS			Norway			100%
TPO Investments Inc.			Marshall Islands			100%
Ugland Stena Storage AS			Norway			100%
Yamal Spirit L.L.C.			Marshall Islands			42.4%
Yamuna Spirit L.L.C.			Marshall Islands			28.6%
Zenith Spirit L.L.C.			Marshall Islands			28.6%
Zhonghua Hull No. 451 L.L.C.			Marshall Islands			42.4%

(1)The partnership is controlled by its general partner. Teekay Corporation has a 100% beneficial ownership in the general partner. In limited cases, approval of a majority or supermajority of the common unitholders (in some cases excluding units held by the general partner and its affiliates) is required to approve certain actions.

(2)Proportion of voting power held is 53.9%.