EX-8.1 12 dex81.htm SUBSIDIARIES OF BIRKS & MAYORS INC.

Exhibit 8.1

LIST OF SUBSIDIARIES OF BIRKS & MAYORS INC.

Name |  | Jurisdiction of Incorporation
Mayor’s Jewelers, Inc. |  | Delaware
Mayor’s Jewelers of Florida Inc. |  | Florida
Mayor’s Jewelers Intellectual Property Holding Co. |  | Delaware
JBM Retail Company Inc. |  | Delaware
JBM Venture Co. Inc. |  | Delaware
Cash, Gold & Silver USA, Inc. |  | Delaware
Cash, Gold & Silver, Inc. |  | Canada