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 |