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**EXHIBIT        8.1**

**ORGANIZATIONAL          STRUCTURE**

| **Company                    name**                                                                             |   | **Jurisdiction                    of Incorporation**    |   | **Percentage****Ownership****(common                    equity)** |
|-----------------------------------------------------------------------------------------------------------------|--------|---------------------------------------------------------|--------|-------------------------------------------------------------------|
|                                                                                                            |   |                                                    |   |                                                              |
| CHC                    Helicopters International Inc.                                                           |   | Canada                                                  |   | 100%                                                              |
| CHC                    Helicopters (Barbados) Limited                                                           |   | Barbados                                                |   | 100%                                                              |
| CHC                    Leasing                    (Barbados) Limited                                            |   | Barbados                                                |   | 100%                                                              |
| CHC                    Capital                    (Barbados) Limited                                            |   | Barbados                                                |   | 100%                                                              |
| Canadian                    Helicopters (UK) Limited                                                            |   | Scotland                                                |   | 100%                                                              |
| CHC                    Scotia                    Limited                                                        |   | England                    and                    Wales |   | 100%                                                              |
| Vinland                    Denmark AS                                                                           |   | Denmark                                                 |   | 100%                                                              |
| Vinland                    Helicopters AS                                                                       |   | Norway                                                  |   | 100%                                                              |
| Helicopter                    Services Group AS                                                                 |   | Norway                                                  |   | 100%                                                              |
| CHC                    Helikopter Service AS                                                                    |   | Norway                                                  |   | 100%                                                              |
| Astec                    Helicopter Services AS                                                                 |   | Norway                                                  |   | 100%                                                              |
| Heliwest                    AS                                                                                  |   | Norway                                                  |   | 100%                                                              |
| CHC                    Helicopters (Australia) (through Lloyd Helicopter Services Pty.                    Ltd.) |   | Australia                                               |   | 100%                                                              |
| CHC                    Helicopters (Africa) Pty. Ltd. (formerly Court Helicopters Pty.                    Ltd.) |   | Africa                                                  |   | 100%                                                              |
| Court                    Helicopters Limited (Mauritius)                                                        |   | Mauritius                                               |   | 100%                                                              |
| CHC                    Composites Inc.                                                                          |   | Canada                                                  |   | 100%                                                              |
| CHC                    Denmark                    ApS                                                           |   | Denmark                                                 |   | 100%                                                              |
| CHC                    Ireland                    Limited                                                       |   | Ireland                                                 |   | 100%                                                              |
| Brintel                    Holdings Limited                                                                     |   | Scotland                                                |   | 100%                                                              |
| 4083423                    Canada Inc.                                                                          |   | Canada                                                  |   | 100%                                                              |
| CHC                    Netherlands BV                                                                           |   | the                    Netherlands                      |   | 100%                                                              |
| CHC                    Sweden                    AB                                                             |   | Sweden                                                  |   | 100%                                                              |
| Schreiner                    Luchtvaart Groep BV                                                                |   | the                    Netherlands                      |   | 100%                                                              |
| Schreiner                    North Sea Helicopters BV                                                           |   | the                    Netherlands                      |   | 100%                                                              |
| Schreiner                    Airways, BV                                                                        |   | the                    Netherlands                      |   | 100%                                                              |
| Schreiner                    Aircraft Maintenance Company BV                                                    |   | the                    Netherlands                      |   | 100%                                                              |
| Schreiner                    & Co., BV                                                                      |   | the                    Netherlands                      |   | 100%                                                              |
| Schreiner                    Chad SA                                                                            |   | Chad                                                    |   | 100%                                                              |
| Whirly                    Bird                    Services Limited                                              |   | UK                                                      |   | 100%                                                              |

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