EX-8.1 12 d81203dex81.htm EX-8.1

Exhibit 8.1

LIST OF SUBSIDIARIES OF BIRKS GROUP INC.

Name |  | Jurisdiction of Incorporation
Birks USA, Inc. (formerly Cash, Gold & Silver USA, Inc.) |  | Delaware
Cash, Gold & Silver Inc. |  | Canada
Birks Jewellers Limited |  | Hong Kong
Birks Investments Inc. |  | Canada
1000012146 Ontario Inc. |  | Ontario, Canada
1000012167 Ontario Inc. |  | Ontario, Canada
1067830 Ontario Limited |  | Ontario, Canada
European & Co Inc. |  | Ontario, Canada
985361 Ontario Limited |  | Ontario, Canada
1170760 Ontario Limited |  | Ontario, Canada